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Consolidated Cash Flow Statement of Atul Ltd and its Subsidiary Companies
For the year ended March 31, 2009
(Rs in lacs)
(A) CASH FLOW FROM OPERATING ACTIVITIES:
Profit before tax and extraordinary items
5,029.30
3,212.86
Adjustments for:
Add:
Depreciation and amortisation
3,186.86
2972.63
Interest and finance charges
4,017.16
3244.96
Loss on assets sold or discarded
35.34
24.76
Exchange rate difference
2,590.00
(1038.00)
Exchange rate difference on consolidation
(108.28)
680.26
Provision for doubtful debts
732.46
284.97
10,453.54
6,169.58
15,482.84
9,382.44
Less:
Dividend
463.29
457.83
Interest received
260.02
165.41
Provisions no longer required
215.43
583.18
Profit on sale of investments
0.04
0.01
Surplus on sale of assets
124.38
67.46
1,063.16
1,273.89
Operating profit before working capital changes
14,419.68
8,108.55
Adjustments for:
Inventories
1,962.62
(3652.91)
Trade and other receivables
6,309.29
(5200.37)
Trade and other payables
(3,384.51)
3068.57
4,887.40
(5,784.71)
Cash generated from operations
19,307.08
2,323.84
Less:
Direct taxes refund | (paid)
(208.06)
(508.84)
Cash flow before extraordinary items
19,099.02
1,815.00
Net cash flow from operating activities
19,099.02
1,815.00
(B) CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of fixed assets and capital advances
(6,750.14)
(6217.38)
Sale of fixed assets
336.85
209.01
Disbursements | (repayments) of loans
(0.06)
0.04
Purchase of investments
(149.92)
(0.02)
Sale of investments
0.04
0.01
Interest received
260.02
228.23
Exchange rate difference on consolidation of subsidiaries
108.28
(680.26)
Dividend received
463.29
457.83
Capital subsidy
20.00
–
Net cash used in investing activities
(5711.64)
(6,002.54)
Description
2008-09
2007-08
90