|
Statement of Cash Flows for the year ended March 31, 2025
|
Particulars |
(Rs. in Lacs) |
STANDALONE |
CONSOLIDATED |
| Year Ended |
Year Ended |
Year Ended |
Year Ended |
| 31.03.2025 |
31.03.2024 |
31.03.2025 |
31.03.2024 |
| Audited |
Audited |
Audited |
Audited |
| A. CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
|
| Net Profit before tax |
1,793.10 |
1,030.56 |
1,166.09 |
1,531.25 |
| Adjustments for : |
|
|
|
|
| Depreciation/ Amortisation |
1,410.93 |
1,538.35 |
1,809.37 |
1,813.44 |
| Profit on Sale of Property Plant & Equipments |
(654.56) |
(198.44) |
(654.56) |
(198.59) |
| Loss on Sale of Property Plant & Equipments |
56.36 |
23.66 |
56.52 |
24.20 |
| Profit on Sale of Investment |
(0.47) |
- |
(0.47) |
- |
| Gain on Investment of Fair Value (FVTPL) |
- |
- |
- |
(41.97) |
| Reversal of Goodwill Impairment |
- |
- |
- |
(116.87) |
| Interest income |
(419.04) |
(314.11) |
(442.48) |
(330.39) |
| Net (gain) / loss on valuation of Investments |
- |
- |
- |
- |
| Dividend Income |
- |
(26.95) |
(2.20) |
(8.60) |
| Finance Cost |
1,433.17 |
1,106.95 |
2,099.04 |
1,547.47 |
| Deferred Income of Govt. Grant |
(51.87) |
(48.11) |
(55.24) |
(54.20) |
| Bad Debts Provided /Written Off Inc.ECL (Net of Reversal) |
10.14 |
118.49 |
(10.79) |
124.79 |
| Remeasurement of net defined benefit plans |
(60.59) |
(5.67) |
(56.91) |
(5.67) |
| Operating profit before working capital changes |
3,517.17 |
3,224.73 |
3,908.37 |
4,284.86 |
| Changes in working capital: |
|
|
|
|
| (Increase)/ Decrease in trade receivables |
(1,428.16) |
3,083.77 |
279.96 |
1,532.96 |
| (Increase)/ Decrease in inventories |
(1,594.59) |
3,742.13 |
(2,505.12) |
1,799.29 |
| (Increase)/ Decrease in other non current loan/assets |
(294.44) |
2.68 |
- |
122.23 |
| (Increase)/ Decrease in other current financial assets |
(385.34) |
(1,527.89) |
(634.89) |
(1,719.04) |
| (Increase)/ Decrease in other non current assets |
- |
- |
(245.41) |
(44.92) |
| (Increase)/ Decrease in other current assets |
(137.36) |
(81.23) |
(121.78) |
(223.66) |
| Increase/ (Decrease) in trade payables |
1,908.57 |
(4,870.55) |
1,187.35 |
(3,337.08) |
| Increase/ (Decrease) in other financial liabilities |
73.24 |
(212.00) |
9.35 |
(252.81) |
| Increase/ (Decrease) in other liabilities |
181.64 |
118.77 |
340.99 |
(70.76) |
| Increase/ (Decrease) in Provisions |
44.04 |
(8.48) |
58.92 |
9.79 |
| Cash generated from operations |
1,884.77 |
3,471.93 |
2,277.74 |
2,100.86 |
| Income taxes refunded / (paid), net |
(545.60) |
(24.69) |
(592.86) |
(28.63) |
| Net cash generated from operating activities |
1,339.17 |
3,447.24 |
1,684.88 |
2,072.23 |
| |
|
|
|
|
| B. CASH FLOW FROM INVESTING ACTIVITIES |
|
|
|
|
| Purchase of Property Plant & Equipments |
(1,734.82) |
(2,424.92) |
(2,135.53) |
(2,906.03) |
| Purchase of Other Intangible assets |
(19.95) |
- |
(20.16) |
(192.27) |
| Proceed from sale of Property Plant & Equipments |
1,629.72 |
190.22 |
1,668.79 |
197.05 |
| Sale of Non Current Investments |
47.93 |
3.40 |
47.93 |
- |
| Purchase of Non Current Investments |
- |
(370.00) |
- |
- |
| Government Grant under IDLS |
210.32 |
72.93 |
210.32 |
106.61 |
| Dividend income |
- |
26.95 |
2.20 |
8.60 |
| Adjustment on consolidation |
- |
- |
10.38 |
586.49 |
| Interest received |
419.04 |
314.11 |
442.48 |
330.39 |
| Increase/ (Decrease) in Other bank balances |
(921.71) |
(258.70) |
(894.02) |
(344.08) |
| Net cash (used in) / generated from investing activities |
(369.47) |
(2,446.01) |
(667.61) |
(2,213.24) |
| |
|
|
|
|
| C. CASH FLOW FROM FINANCING ACTIVITIES |
|
|
|
|
| |
|
|
|
|
| Proceeds from long-term loans |
300.00 |
980.00 |
2,165.00 |
980.00 |
| Repayment of long-term loans |
(414.19) |
(695.57) |
(389.21) |
(1,080.86) |
| Proceeds/(repayment) from/of short term borrowings |
239.54 |
(560.77) |
(1,022.23) |
1,308.79 |
| Dividend Paid (including Dividend Distribution Tax) |
(97.27) |
(110.25) |
(97.27) |
(110.25) |
| Finance costs paid |
(1,436.46) |
(1,106.95) |
(2,101.79) |
(1,547.47) |
| Net cash used in financing activities |
(1,408.38) |
(1,493.54) |
(1,445.50) |
(449.79) |
| |
|
|
|
|
| INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS |
(438.68) |
(492.31) |
(428.23) |
(590.80) |
| Cash and cash equivalents at the beginning of the year |
1,199.19 |
1,691.50 |
1,806.61 |
2,397.41 |
| Cash and cash equivalents at the end of the year |
760.51 |
1,199.19 |
1,378.38 |
1,806.61 |
| |
|
|
|
|
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