Corporate Overview Statutory Reports Financial Statements 195 Consolidated Statement of Cash Flows for the year ended on March 31, 2024 (` cr) Particulars 2023-24 2022-23 A CASH FLOW FROM OPERATING ACTIVITIES Profit before tax 450.62 687.84 Adjustments for: Depreciation and amortisation expenses 242.88 197.81 Finance costs 11.08 7.90 Loss | (gain) on disposal of property, plant and equipment (net ) 2.69 (0.44) Loss due to fire of property, plant and equipment - 32.46 Insurance claim - (31.28) Unrealised exchange rate difference (net ) (0.27) 7.79 Effect of exchange rates on translation of operating cash-flows 3.31 6.42 Bad debts and irrecoverable balances written off 3.86 1.59 Allowance for doubtful debts made | (written back) (0.17) 3.83 Dividend income (8.97) (7.06) Interest income (9.86) (10.55) Changes in fair value of biological assets 2.33 (3.75) Liability no longer required written back (1.55) (3.99) Gain on disposal of current investments measured at FVTPL (net ) (19.97) (10.74) Income on account of government grants (2.49) (0.98) Share of profit in associate and joint venture companies (9.70) (3.83) Operating profit before change in operating assets and liabilities 663.79 873.02 Adjustments for: (Increase) | Decrease in inventories | biological assets 166.92 64.80 (Increase) | Decrease in non-current and current assets (108.94) 79.66 Increase | (Decrease) in non-current and current liabilities 53.00 (117.41) Cash generated from operations 774.77 900.07 Income tax paid (net of refund) (107.31) (193.38) Net cash flow from operating activities A 667.46 706.69 B CASH FLOW FROM INVESTING ACTIVITIES Payments towards property, plant and equipment (including capital advance) (503.88) (874.68) Proceeds from disposal of property, plant and equipment 0.40 0.79 Proceeds from insurance claim 7.00 22.29 Proceeds from sale of equity investment measured at FVTOCI 3.08 23.99 Purchase of equity investment measured at FVTOCI (1.78) (22.44) Purchase of equity investment measured at cost - (22.50) Redemption of bonds | alternate investment fund measured at FVTPL 14.97 9.16 Repayments of loans given 1.48 12.70 Disbursements of loans (0.70) (7.19) Redemption of | (Investment in) bank deposits (net ) 1.80 (2.67) Redemption of | (Investment in) of current investments measured at FVTPL (net ) (218.05) 371.64 Interest received 0.60 0.81 Dividend received 11.89 18.74 Net cash used in investing activities B (683.19) (469.36)
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