92 / 168
Atul Ltd | Annual Report 2014-15
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
312.11
297.09
Adjustments for:
Add:
Depreciation and amortisation expenses
55.28
54.23
Finance costs
23.64
31.43
Loss on assets sold or discarded
0.78
0.01
Unrealised exchange rate difference (net)
(4.53)
5.54
Bad debts and irrecoverable balances written off
1.75
1.33
Provision for doubtful debts
0.98
0.56
Provision for diminution in value of investments
0.02
0.44
77.92
93.54
390.03
390.63
Less:
Dividend received
2.10
23.43
Interest received
1.06
2.29
Provisions no longer required
1.62
4.52
Provisions for doubtful debt written back
0.68
–
Surplus on sale of fixed assets
1.39
0.39
6.85
30.63
Operating profit before working capital changes
383.18
360.00
Adjustments for:
Inventories
26.10
(68.22)
Trade receivables
10.23
(91.86)
Short-term loans and advances
(6.79)
1.29
Other current assets
2.42
(19.14)
Non-current assets
6.23
(24.87)
Long-term loans and advances
2.20
(0.89)
Long-term provisions
0.70
10.13
Trade payables
(54.82)
46.59
Other current liabilities
17.07
5.79
Other long-term liabilities
2.33
2.11
Short-term provisions
(0.16)
(8.02)
5.51
(147.09)
Cash generated from operations
388.69
212.91
Less:
Direct taxes (refund) | paid
71.73
71.91
Net cash flow from operating activities
A
316.96
141.00