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Atul Ltd | Annual Report 2014-15
Consolidated Cash Flow Statement
for the year ended March 31, 2015
(
`
cr)
Particulars
2014-15
2013-14
A. CASH FLOW FROM OPERATING ACTIVITIES
Profit before tax
325.58
308.30
Adjustments for:
Add:
Depreciation and amortisation expenses
60.27
58.26
Finance costs
25.69
33.44
Loss on assets sold or discarded
0.87
0.01
Unrealised exchange rate difference (net)
(4.53)
5.54
Bad debts and irrecoverable balances written off
1.78
1.75
Provision for doubtful debts
0.98
0.46
Provision for diminution in value of investment
–
0.47
85.06
99.93
410.64
408.23
Less:
Dividend received
2.11
23.43
Interest received
0.48
1.09
Provisions no longer required
1.62
4.53
Provisions for doubtful debt written back
0.68
–
Exchange difference on consolidation
9.91
(2.16)
Surplus on sale of fixed assets
1.39
0.39
Profit on sale of investment in associate
1.58
–
17.77
27.28
Operating profit before working capital changes
392.87
380.95
Adjustments for:
Inventories
18.90
(67.69)
Trade receivables
(3.37)
(91.92)
Short-term loans and advances
(5.11)
(1.04)
Current investments
(2.66)
–
Other current assets
2.41
(19.13)
Non-current assets
6.25
(24.86)
Long-term loans and advances
7.16
(0.79)
Long-term provisions
0.74
10.17
Trade payables
(51.18)
36.40
Other current liabilities
16.43
(7.20)
Other non-current liabilities
0.63
18.80
Minority interest
(0.24)
0.08
Short-term provisions
–
(7.86)
(10.04)
(155.04)
Cash generated from operations
382.83
225.91
Less:
Direct taxes (refund) | paid
76.53
74.20
Net cash flow from operating activities
A
306.30
151.71