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Atul Ltd | Annual Report 2013-14
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
297.09
192.42
Adjustments for:
Add:
Depreciation and amortisation expenses
54.23
49.06
Finance costs
31.43
31.62
Loss on assets sold or discarded
0.01
0.13
Unrealised exchange rate difference (net)
5.54
2.41
Bad debts and irrecoverable balances written off
1.33
0.44
Provision for doubtful debts
0.56
1.58
Provision for diminution in value of investments
0.44
0.96
93.54
86.20
390.63
278.62
Less:
Dividend received
23.43
3.41
Interest received
2.29
0.91
Provisions no longer required
4.52
4.58
Reversal of previous year finance costs
–
5.38
Technical know-how
–
3.00
Surplus on sale of fixed assets
0.39
0.86
30.63
18.14
Operating profit before working capital changes
360.00
260.48
Adjustments for:
Inventories
(68.22)
(12.96)
Trade receivables
(91.86)
2.17
Short-term loans and advances
1.29
(20.45)
Other current assets
(19.14)
1.80
Non-current assets
(24.87)
(8.33)
Long-term loans and advances
1.25
1.58
Long-term provisions
0.15
1.71
Trade payables
44.45
1.86
Other current liabilities
7.90
(5.80)
Short-term provisions
1.96
(2.65)
(147.09)
(41.07)
Cash generated from operations
212.91
219.41
Less:
Direct taxes (refund) | paid
71.91
52.86
Net cash flow from operating activities
A
141.00
166.55