AGS Transact Technologies Limited
Annexure IV: Revised Restated Consolidated Statement of Cash Flows

(Rs. in million)

 

 

 

 

 

 

 

 

 

 

 

 

 

Particulars Period ended Year ended ‘Year ended Year ended
BL August 202131 March 2021 31 March 2020 31 March 2019
‘A. Gash flow from operating activities
[Net restated profit / (loss) before tax (55.00) 924.27 4,195.24 788.89
Adjustments for :
Finance cost 971.28 1,330.62 1,304.01 1,366.61
Interest income (33.17) (136.39) (213.45) (68.27)
Write back of lease liabilities (net) and rent concession (refer note 37 of Annexure VI) (14.68) (139.79) (64.58) (0.16)
Share of loss of associate 7.95 15.62 - -
Depreciation and amortisation 1,016.39 2,596.48 2,446.65, 2273.25
(Gainy/Loss on sale/retirement of Property, plant and equipment (net) 6.84 (6.84) 30.85 4487
Fair value gain on financial assets measured at Fair Value through Profit or Loss (net) 37) 0.01 2
Provision for warranty (net) : 1.40 (4.93) 5.25
Employee stock option scheme expense 701 2.83 50.39 51.20
Inventories written off : - - 24.00
Unrealised foreign exchange loss / (gain) 343 218 (94) -
1915.18 “411.39 4852.24 4485.64
‘Changes in working capital :
(Increase) decrease in inventories (80.82) 279.68 410.94
(Increase)/decrease in trade and unbilled receivables 2,925.14) (539.38) (436.16)
Increase)’ decrease in loans and other financial assets, 35.77 14.73 35.36
Decrease/ (increase) in other current assets 96.99 (302.12) (222.26)
Decrease in other non-current assets 98.74 12.50 43.84
Increase / (decrease) in trade payables 644.13, (7.09) 498.17
Increase in other current liabilities 946.09 416.48 218.54
(Decrease)/increase in other non-current liabilities (87.83) (13.41) 27.00
Increase in provisions 11.30 58.38, 48.20
‘Cash generated from operations 4,250.62 4702.01 5109.27
Direct taxes paid (net) (458.17) (74.98) (241.70) (247.88)
‘Net cash flow generated from operating activities TAL 2,101.93 4175.64 4460.31 4,861.39
B. Cash flow from investing activities
Purchase of property, plant and equipment including capital advances and work-in-progress (net) (330.86) (2,352.05) (2,311.38) (1,628.91)
Proceeds from sale of property, plant and equipment 14.49 140.72 95.49 10.30
Purchase of non-current investments : : (23.55)
Purchase of current investments (6,500.00) (96.90) : -
Interest received 9.75 95.23 47.67 1338
Fixed deposits placed during the year / period (269.28) (878.42) (e14.40) (a1.43)
Proceeds from maturity of fixed deposits 658.49 527.98 99.55 63.03,
‘Net cash used in investing activities TBI (Gal7.a1) (563.44) (2,906.62) (653.63)
C. Cash flow from financing activities
Proceeds from issuance of Non-Convertible Debentures : 5,500.00 =
Proceeds from issuance of equity share capital : : 2.90
Proceeds from long-term borrowings 1,306.64 1,795.41 1,402.48 1,429.88,
Repayment of long-term borrowings (1,093.75) (2,163.17) (1,470.82) (4,551.46)
(Repayment) / proceeds from short-term borrowings (net) (494.99) (687.64) 772.69 (853.85)
Payment of lease liabilities (616.21) (1,499.24) (1,496.82) (1,384.50)
Interest paid (562.45) (707.29) (678.33) (727.19)
Other finance charges paid (158.36) (133.15) (103.44) (67.56)
Dividend paid (including dividend distribution tax) : : (043.33)
‘Net cash flow generated from / (used in) financing activities a (319.12) 3204.92 717.57) (S178)
[Net Increase/(decrease) in cash and cash equivalents [Al + [1+ Ic} (5,634.60) 5,817.12 (163.88) 55.98
Cash and cash equivalents at the beginning of the year / petiod 5,923.23, 106.11 269,99 214.01
Effect of exchange rate fluctuations on cash held (refer nate 2) 0.00% 0.00" 0.00" 0.00*
‘Cash and cash equivalents at the end of the year / period 288.63, 5923.23 106.11 269.99,

 

Note
4. The above annexure has been prepared under the indirect method as set out in Indian Accounting standard 7 ‘Statement of Cash Flows’ notified u/s 133 of Companies Act, 2013 (Act) read with Rule 4 of
the Companies (Indian Accounting Standards ) Rules, 2015 and the relevant provisions of the Act.

 

2 Exchange differences on translation of foreign currency cash and cash equivalents is less than R.0.01 milion.

 

  
 
    

(Rs. in mill

3. The movement of borrowings and lease liabilities as per Ind AS 7 is as follows: Period ended Year ended Year ended Year ended

31 August 202131 March 2021, 31 March 2020 31 March 2019
Opening borrowings 12,330.03, 6,788.88 6,075.70 034.21
Proceeds from issuance of Non Convertible Debentures, - 5,500.00 . :
Proceeds from long-term borrowings 1,306.64 1,795.41 1,402.48 1,429.88
Repayment of long-term borrowings (4,093.75) (2,163.17) (1,470.82) (1,551.46)
(Repayment) / proceeds from short-term borrowings (net) (494.99) (687.64) 72.69 (853.85)
‘Non-cash adjustments 88.41 883 16.92
Effect of exchange rate fluctuations on cash held 0.00" 0.00"
Closing borrowings 6,788.88 6075.70

Impact due to Ind AS 116 - Leases (refer note 37 of Annexure V1)
Closing borrowings and lease liabilities

 

* Exchange differences on translation of foreign currency cash and cash equivalents is less than Rs,0.01 milion,

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