MedPlus Health Services Limited (formerly known as MedPlus Health Services Private Limited)

Annexure- IIL
Restated Consolidated Statement of Cash Flows
(All amounts are in Rs, in millions except as otherwise stated)

 

For the six months
period ended

For the six months
period ended

For the year ended

For the year ended

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Seftember 3, 2021 | September 3, 2020 | March, 202 | March 31,2020 | March 31,2019
(A) CASH FLOW FROM OPERATING ACTIVITIES
Profit before tax 83555 372.75 950.98 293.59 2751
lAdjustment for:
Depreciation and amortisation expense 57.64 422.07 883.42 748.07 585.93
Provision for gratuity and leave benefits 47.69 6058 176 170.64 7321
Provision for doubtful debts, deposits and advances 5.05 1 036 24.56 894
Finance costs 26.79 a7a4 ssn 65.72 132
Interest on lease liability 286.42 223.36 465.34 402.24 338,76
Loss on sale/ discard of Property Plant and equipment 059 0.68 098 322 953
Advances debts written off oa4 0.02 070 154 5.08
Interest income (23.50) 0738) 7394) 65.94) (25.60)
Employees stock option compensation expenses 12.53 386.39 399.60 076 2647
Net loss on fair value changes 7 2 : 322.97 -
Deferred revenue (7.09) (6.18) 48.29) 70.89)
Gain on de-recognition of rightof-use assets 9.68 1145 379) 2
Estimated future loss on sales returns s . : (15}|
Liabilities no longer required written back 0.00 0.00 60.79) 3.79) 118.92)
lOperating profit before working capital changes 174149 7,501.99 272545 1847.70 7,402.63
IMovements in working capital:
increase) in inventories (600.53) aur) (1,064.02) 2494.89) 608.19)
(increase) in non-current financial assets (64.57) (16.60) (100.78) (750) (19.74)
(increase) in current financial assets (00.94) (47.78) (42.43) 20.02) 23.86)
increase) decrease in other assets (435.04) 47.28) 675 68.69) 15.39
Increase (decrease) in trade payables and other financial liabilities 876.64 (499.42) 11.10) 912.58 470.75
Inerease/ (decrease) in other current liabilities 59.92 8.55) 7.13) 4787 6887
(Decrease) /increase in provisions 8.17) 1:10 0.57) isn) 113.39)
1728.70 115.66 316.07 82.74 1592.31
lincome tax paid (net) (163.42) 69.85) (287.16) (148.63) 25.47)
INET CASH GENERATED FROM/USED IN) OPERATING ACTIVITIES 7,565.28 a1 25.91 (89) 7466.84
|(B) CASH FLOW FROM INVESTING ACTIVITIES
IPurchase of property, plant and equipment and intangibles including capital work-in-
Jprogress and capital advances (449.06) (06.43) 1258) 02.11)
IProceeds from sale of property, plant and equipment 3842 0.09 218, 131 118
[Proceeds from sale of investments 7 221 221 - -
| Acquisition of subsidiary, net of cash and cash equivalents s “ : @:3) -
[Proceeds from bank deposits 11779 292.91 305.13 0.00 050
Hinvestments in bank deposits (703.70) 429.05) (135.16) 19.59) 3.59)
lnterest received 16.07 17.38 2B 5391 36:12
INET CASH USED IN INVESTING ACTIVITIES (985.48) (12.89) (5.49) (275.58) (493.35)
|(c) CASH FLOW FROM FINANCING ACTIVITIES
[Proceeds from issue of equity shares : - ‘ 6.63, ‘
[Proceeds from equity shares under ESOP 473 - : :
Proceeds from issue of Compulsorily Convertible Preference Shares “ “ 980.00 2,038.37 2
IPayment of Lease liabilities (68425) (429.50) (953.15) (756.01) (647.09)
Repayment of long term borrowings : z s (80.00)
(Repayments of)/ proceeds from short term borrowings : “ 5 (225.00) 40,00
interest paid (26.79) 7.49) ws.) (65.73) 41.39)
INET CASH (USED IN/ GENERATED FROM FINANCING ACTIVITIES (606.31) (476.94) (66.26) 898.27 (23.41)
INet increase/(decrease) in cash and cash equivalents (A+B+C) (2631) 34.02) 556.84 445.08
ICash and cash equivalents a the beginning of the period/ year 84.19) 88.65 88.65 (468.20) (13.28)
ICash and cash equivalents at the end of the period year (10.70) (5.37) (84:19) 8.64 (468.20)

 

 
