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Atul Ltd | Annual Report 2015-16
Consolidated Cash Flow Statement
for the year ended March 31, 2016
(
`
cr)
Particulars
2015-16
2014-15
A. CASH FLOW FROM OPERATING ACTIVITIES
Profit before tax
400.90
325.58
Adjustments for:
Add:
Depreciation and amortisation expenses
65.79
60.27
Finance costs
27.57
25.69
Loss on assets sold or discarded
1.11
0.87
Unrealised exchange rate difference (net)
1.86
(4.53)
Bad debts and irrecoverable balances written off
1.55
1.78
Provision for doubtful debts
1.48
0.98
99.36
85.06
500.26
410.64
Less:
Dividend received
3.08
2.11
Interest received
2.88
0.48
Provisions no longer required
6.52
1.62
Provisions for doubtful debt written back
0.24
0.68
Exchange difference on consolidation
7.86
9.91
Surplus on sale of fixed assets
1.27
1.39
Profit on sale of investment in associate
–
1.58
21.85
17.77
Operating profit before working capital changes
478.41
392.87
Adjustments for:
Inventories
(19.57)
18.90
Trade receivables
3.92
(4.43)
Short-term loans and advances
(10.41)
(13.09)
Current investments
0.79
(2.66)
Other current assets
(7.11)
10.43
Non-current assets
0.28
6.09
Long-term loans and advances
(0.13)
7.16
Long-term provisions
1.41
0.74
Trade payables
39.22
(50.04)
Other current liabilities
7.02
16.43
Other non-current liabilities
3.67
0.63
Minority interest
(0.06)
(0.24)
Short-term provisions
(1.63)
–
17.40
(10.08)
Cash generated from operations
495.81
382.79
Less:
Direct taxes (refund) | paid
111.94
76.53
Net cash flow from operating activities
A
383.87
306.26