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159
Consolidated Statement of Cash Flows
for the year ended March 31, 2017
(
`
cr)
Particulars
Note
2016-17
2015-16
A Cash flow from operating activities
Profit before tax
446.06
404.49
Adjustments for:
Add:
Depreciation and amortisation expenses
2, 4
95.44
66.07
Finance costs
27
25.17
27.53
Loss on disposal of property, plant and equipment
28
0.20
1.62
Unrealised exchange rate difference (net)
4.64
3.75
Effect of exchange rates on translation of operating cashflows
5.78
9.12
Share of profit on joint venture company
4.65
4.46
Allowance for doubtful debts
28
–
1.24
135.88
113.79
581.94
518.28
Less:
Dividend received
23
7.25
4.79
Interest income from financial assets measured at amortised cost
0.04
0.01
Remeasurement to fair value of existing equity interest acquired in business
combination
23
30.98
–
Changes in fair value of biological assets
23
1.78
1.25
Gain on disposal of equity investment measured at cost
23
–
0.01
Gain on disposal of property, plant and equipment
23
3.71
1.27
43.76
7.33
Operating profit before change in operating assets and liabilities
538.18
510.95
Adjustments for:
(Increase) | Decrease in inventories
9
(2.28)
(16.27)
(Increase) | Decrease in trade receivables
(82.20)
(7.21)
(Increase) | Decrease in other financial assets
5.14
5.63
(Increase) | Decrease in other assets
20.00
(22.53)
Increase | (Decrease) in trade payables
21.38
34.12
Increase | (Decrease) in other financial liabilities
(0.32)
10.85
Increase | (Decrease) in other current liabilities
(19.77)
(4.41)
Increase | (Decrease) in current provisions
3.56
(1.79)
Increase | (Decrease) in non-current provisions
2.85
1.40
(51.64)
(0.21)
Cash generated from operations
486.54
510.74
Less:
Income tax paid (net of refund)
84.81
109.77
Net cash flows from operating activities
A
401.73
400.97