196 Annual Report 2023-24 Atul Ltd (` cr) Particulars 2023-24 2022-23 C CASH FLOW FROM FINANCING ACTIVITIES Disbursements | (Repayments) of term loans | non-current borrowings 188.25 5.08 Repayments of term loans | non-current borrowings (6.80) (34.32) Disbursements | (Repayments) of working capital loans | current borrowings (net) 3.42 (62.16) Transaction with non-controlling interests (0.09) 24.63 Interest paid (11.63) (7.90) Dividend on equity shares (73.78) (96.13) Buy-back of equity shares (including transaction cost ) (61.83) (86.69) Net cash flow from | (used) in financing activities C 37.54 (257.49) Net increase | (decrease) in cash and cash equivalents A+B+C 21.81 (20.16) Cash and cash equivalents at the beginning of the year 38.05 57.69 Net effect of exchange gain | (loss) on cash and cash equivalents held in foreign currencies 0.40 0.52 Cash and cash equivalents at the end of the year (refer Note 12) 60.26 38.05 Notes: i) T he above Consolidated Statement of Cash Flows has been prepared under the ‘Indirect Method’ as set out in the Ind AS 7 on the Statement of Cash Flows as notified under Companies (Indian Accounting Standards) Rules, 2015 as amended. ii) Reconciliation of changes in liabilities arising from financing activities (` cr) Particulars Liabilities from financing activities Non-current borrowings Current borrowings Total Net debt as at March 31, 2022 61.05 77.33 138.38 (Repayments) | Disbursements (29.13) (62.27) (91.40) Interest expense 4.14 0.29 4.42 Interest paid (4.14) (0.29) (4.42) 31.92 15.06 46.98 Amount of current maturities of long-term debt disclosed under the head current borrowing (3.21) 3.21 - Net debt As at March 31, 2023 28.71 18.27 46.98 (Repayments) | Disbursements 184.66 0.21 184.87 Interest expense 6.55 0.47 7.02 Interest paid (6.55) (0.47) (7.02) 213.37 18.48 231.85 Amount of current maturities of long-term debt disclosed under the head current borrowing (4.07) 4.07 - Net debt as at March 31, 2024 209.30 22.55 231.85 The accompanying Notes 1-30 form an integral part of the Consolidated Financial Statements. Consolidated Statement of Cash Flows for the year ended on March 31, 2024 In terms of our report attached For Deloitte Haskins & Sells LLP For and on behalf of the Board of Directors Chartered Accountants T R Gopi Kannan M M Chitale P J Banerjee S S Lalbhai Ketan Vora (DIN:00048645) (DIN:00101004) (DIN:02985965) (DIN:00045590) Partner Whole-time Director and CFO Chairman and Managing Director L P Patni S A Panse R R Iyer S A Lalbhai Company Secretary (DIN:02599310) (DIN: 00474407) (DIN:00009278) Managing Director B N Mohanan B R Arora S D Abhyankar (DIN:00198716) (DIN:00194168) (DIN: 00108866) Whole-time Director and President - U&S S A Shah Mumbai (DIN: 00058019) Mumbai April 26, 2024 Directors April 26, 2024
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