SUMMARY OF STANDALONE STATEMENT OF CASH FLOWS

(All amounts are in in millions, except as otherwise stated)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Particulars For the six | For the six For the For the For the
month month | year ended | year ended| year
ended ended March 31, | March 31, | ended

September | September 2021 2020 March

30, 2021 30, 2020 31, 2019
(A) CASH FLOW FROM OPERATING ACTIVITIES
Profit before tax 716.98 351.51 795.61 290.85 107.48
Adjustment for:
Depreciation and Amortization expense 527.89 492.76 1,022.34 893.28 299.78
Provision for employee benefits 45.82 55.92 106.68 159.61 50.53,
Employees stock option compensation expenses 5.07 235.14 235.32 0.76 16.54
Provision for doubtful debts, deposits and advances 5.03 1.00 0.25 23.60 7.64
Advances/debts written off 0.14 0.02 0.68 1,23 4.35
Interest expense 22.65 43.42 69.32 65.52 131.74
Interest on lease liability 278.49 219.28 456.68 393.52 :
Interest income (30.16) (83.17) (68.13) (75.39)| _ 2.93)
Loss on sale/ discard of fixed assets 0.59 0.68 0.64 3.22 9.53
Deferred revenue (7.09) (6.18) (48.29) (70.89) 41.55
Estimated future loss on sales returns - - - = (1.15)
Liabilities no longer required written back (23.10) (5.18) (28.01)|__ (47.23)
Gain on de-recognition of Right-of-use assets (9.50) (11.15) ~ -
Operating profit before working capital changes 1,532.81 1,344.05 1,657.30 617.83
Movements in working capital:
(Increase) in inventories (630.56) (500.49) | (1,244.74) | (2,367.60) | (300.63)
(Increase) in financial assets (141.60) (73.89) (37.01)[_(107.94)|_(48.07)
Decrease/(increase) in other assets (35.41) 1.83 12.48 (49.16) 15.35,
(Decrease)/increase in financial liabilities 923.83 (278.24)| (525.89) 856.57| 542.86
(Decrease) in provisions (35.84) 1.30 (68.07) (63.72)| 29.71)
(Decrease)/increase in other current liabilities 57.21 (29.57) (21.34) 24.14 81.09

1,770.45 464.99 633.38 (40.41) 878.72

Income tax paid (net) (144.69) (80.54)| __(248.02)| __ (120.62) | (102.21)
NET CASH GENERATED FROM/USED IN) OPERATING 1,625.76 384.45 385.36 (161.03) 776.51
ACTIVITIES
(B) CASH FLOW FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment and intangibles including capital (351.59) (91.99)| _(336.66)| (268.31) | (200.89)
work-in-progress and capital advances
Proceeds from sale of property, plant and equipment 0.28 (0.01) 1.56 1.32 111
Proceeds from bank deposits 96.01 = = z =
Investments in bank deposits = (329.05)|_ (155.16) (49.52){__ (13.59)
Interest received 8.48 14.03 33.99 45.96 33.47
NET CASH USED IN INVESTING ACTIVITIES (246.82) (407.02) (456.27) (240.55) |_ (179.90)
(C) CASH FLOW FROM FINANCING ACTIVITIES
Proceeds from issue of equity shares 7 = =| 1,870.00 =
Proceeds from/(repayments) of short term borrowings iz ” =| (285.00) =
Repayment of Lease liabilities (673.04) (421.63)|__(924.69)|_(737.87) "
Interest paid (22.65) (43.42) (69.32) (65.52)| (131.74)
NET CASH (USED IN)/FROM FINANCING ACTIVITIES (595.69) (465.05) (994.01) 781.61 | (131.74)
Net (decrease)/increase in cash and cash equivalents (A+B+C) 783.25 (487.65) | (1,064.92) 380.03| 464.87
Cash and cash equivalents at the beginning of the year (1,185.07) (120.15)|_(120.15)[_(500.18)| (965.05)
Cash and cash equivalents at the end of the year (401.82) (607.80) _(4,185.07)| __ (120.15) |_ (500.18)
Components of cash and cash equivalents
Cash on hand 67.85 58.03 57.16 56.65 61.35
Balance with banks in current accounts 78.81 178.99 91.12 108.71 157.49
Bank deposits with original maturity of less than three months 19.00 19.00 19.00 765.00 -
Total cash and cash equivalents (refer note no. 15) 165.66 256.02 167.28 930.36 218.84
Less: Cash credit from bank (refer note no. 19) (567.48) (863.82) | (1,352.35)[ 1,050.51) [_(719.02)

 

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