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Atul Ltd | Annual Report 2013-14
Consolidated Cash Flow Statement
for the year ended
March 31, 2014
(
`
cr)
Particulars
2013-14
2012-13
(A) CASH FLOW FROM OPERATING ACTIVITIES
Profit before tax
308.30
186.37
Adjustments for:
Add:
Depreciation and amortisation expenses
58.26
51.37
Finance costs
33.44
33.37
Loss on assets sold or discarded
0.01
0.17
Unrealised exchange rate difference (net)
5.54
2.33
Bad debts and irrecoverable balances written off
1.75
0.57
Provision for doubtful debts
0.46
1.68
Provision for diminution in value of investment
0.47
0.07
99.93
89.56
408.23
275.93
Less:
Dividend received
23.43
3.41
Interest received
1.09
0.29
Provisions no longer required
4.53
5.17
Reversal of previous year finance costs
–
5.38
Exchange difference on consolidation
(2.16)
(14.90)
Surplus on sale of fixed assets
0.39
0.86
27.28
0.21
Operating profit before working capital changes
380.95
275.72
Adjustments for:
Inventories
(67.69)
(33.33)
Trade receivables
(91.92)
2.60
Short-term loans and advances
(1.04)
(19.32)
Other current assets
(19.13)
1.21
Non-current assets
(24.86)
(8.39)
Long-term loans and advances
1.35
0.10
Long-term provisions
0.20
1.59
Trade payables
34.26
27.75
Other current liabilities
10.76
13.20
Other non-current liabilities
1.00
–
Minority interest
0.08
1.40
Short-term provisions
1.95
(20.85)
(155.04)
(34.04)
Cash generated from operations
225.91
241.68
Less:
Direct taxes (refund) | paid
74.20
54.59
Net cash flow from operating activities
A
151.71
187.09