SUMMARY OF RESTATED CONSOLIDATED STATEMENT OF CASH FLOWS

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Particulars For the six | For the six | For the year | For the year | For the
month ended month ended ended year
September 30,| ended March 31, | March31, | ended
2021 September 2021 2020 March
30, 2020 31, 2019
(A) CASH FLOW FROM OPERATING ACTIVITIES
Profit before tax 835.55 372.75 950.98 293.59 227.51
‘Adjustment for:
Depreciation and Amortization expense 547.64 422.07 883.42 748.07, 585.93
Provision for gratuity and leave benefits 47.69 60.58 121.76 170.64 73.21
Provision for doubtful debts, deposits and advances 5.05 does 1.36 24.56 8.94
Finance costs 26.79 47.44 83.11 65.72 141.32
Interest on lease liability 286.42 223.36 465.34 402.24 338.76
Loss on sale/ discard of fixed assets 0.59 0.68 0.98 3.22 9.53
Advances/debts written off 0.14 0.02 0.70 1.54 5.08
Interest income (23.50) (17.38) (77.94) (85.94); __ (35.60)
Employees stock option compensation expenses 12.53 386.39 399.60 0.76 26.47
Net loss on fair value changes 7 z z 322.97 s
Deferred revenue (7.09) (6.18) (48.29) (70.89) 41.55
Gain on de-recognition of Right-of-use assets 9.68 11.15 (23.79) ~ =
Estimated future loss on sales returns - - = = (1.15)
Liabilities no longer required written back g 2 (30.79) (28.78)| (18.92)
Operating profit before working capital changes 1,741.49| 1,501.99 2,725.45 1,847.70| 1,402.63
Movements in working capital:
(increase) in inventories (600.53)|__(417.71)| _,064.02)| __(2,494.89)|_ (308.19)
(increase) in non-current financial assets (64.66) (16.60) (97.50); (19.76)
(Increase) in current financial assets (90.34)| (347.78) (20.02)| (23.86)
Decrease/(increase) in other assets (155.64) (47.28) (58.69) 15.39
(Decrease)/increase in current financial liabilities 876.64[ (499.42) (911.10) 912.58 470.75
(Decrease)/increase in other current liabilities 59.92 (28.65) (17.13) 47.87 68.87
(Decrease) in provisions (38.17) 1.10 (80.67) 431] (13.52)
1,728.70 145.66 316.07 82.74| 1,592.31
Income tax paid (net) (163.42) (89.85) (287.16) (148.63) | (125.47)
NET CASH GENERATED FROM(USED _ IN) 1,565.28 55.81 28.91 (65.89) | 1,466.84
OPERATING ACTIVITIES
(B) CASH FLOW FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment and intangibles (449.06) (96.43) (642.58) (02.11)| (217.56)
including capital work-in-progress and capital advances
Proceeds from sale of property, plant and equipment 33.42 0.09 2.18 1.31 1.18
Proceeds from sale of investments : 2.21 azt : :
Acquisition of subsidiary, net of cash and cash equivalents = = = (9.13) =
Proceeds from bank deposits 117.79 292.91 168.97 0.00 0.50
Investments in bank deposits (703.70)| (829.05) (19.00) (19.52)[ (13.59)
Interest received 16.07 17.38 42.73, 53.91 36.12
NET CASH USED IN INVESTING ACTIVITIES (985.48) (112.89) (345.49) (275.54)|__ (193.35)
(C) CASH FLOW FROM FINANCING ACTIVITIES
Proceeds from issue of equity shares g z = 6.63, 3
Proceeds from equity issuance under ESOP 473 z
Proceeds from issue of Compulsorily Convertible Preference - - 980.00 2,038.37 -
Shares
Repayment of Lease liabilities (684.25)| _(429.50)] (953.15) (756.01)| (647.09)
Repayment of long term borrowings g 2 = =| (80.00)
Proceeds from/(repayments) of short term borrowings z z a (825.00) 40.00
Interest paid (26.79) (47.44) (83.11) (65.72)| _ (141.32)
NET CASH (USED IN)/FROM FINANCING ACTIVITIES (606.31) (476.94) (56.26) 898.27| (828.41)
Net (decrease)/increase in cash and cash equivalents (26.51)| (534.02) (372.84) 556.84| 445,08
(A+B+C)
Cash and cash equivalents at the beginning of the year (284.19) 88.65, 88.65, (468.20) | (913.28)
Cash and cash equivalents at the end of the year (310.70)| (445.37) (284.19) 88.64| (468.20)
‘Components of cash and cash equivalents
Cash on hand 68.40 58.38 57.49 57.05 62.74
Bank deposits with original maturity of less than three months 19.00 132.39 865.00 878.03 6.20
Balance with banks in current accounts 169.38 227.68 145.67 204.08 181.89

 

 

 

 

 

 

 

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