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Atul Ltd | Annual Report 2015-16
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
393.03
312.11
Adjustments for:
Add:
Depreciation and amortisation expenses
61.69
55.28
Finance costs
25.84
23.64
Loss on assets sold or discarded
1.01
0.78
Unrealised exchange rate difference (net)
1.86
(4.53)
Bad debts and irrecoverable balances written off
1.55
1.75
Provision for doubtful debts
1.48
0.98
Adjustment in the carrying value of investment
7.71
–
Provision for diminution in value of investments
–
0.02
101.14
77.92
494.17
390.03
Less:
Dividend received
21.02
2.10
Interest received
3.02
1.06
Provisions no longer required
6.31
1.62
Provisions for doubtful debt written back
0.24
0.68
Profit on sale of investment
0.03
–
Surplus on sale of fixed assets
1.27
1.39
31.89
6.85
Operating profit before working capital changes
462.28
383.18
Adjustments for:
Inventories
(24.53)
26.10
Trade receivables
15.35
9.01
Short-term loans and advances
(9.11)
(9.57)
Other current assets
(7.36)
5.20
Non-current assets
0.18
6.23
Long-term loans and advances
(0.09)
2.20
Long-term provisions
1.37
0.70
Trade payables
31.61
(53.60)
Other current liabilities
7.49
17.07
Other long-term liabilities
4.37
2.33
Short-term provisions
(1.67)
(0.16)
17.61
5.51
Cash generated from operations
479.89
388.69
Less:
Direct taxes net of refund
105.61
71.73
Net cash flow from operating activities
A
374.28
316.96