|
Statement of Cash Flows for the year ended March 31, 2026
|
Particulars |
(Rs. in Lacs) |
STANDALONE |
CONSOLIDATED |
| Year Ended |
Year Ended |
Year Ended |
Year Ended |
| 31.03.2026 |
31.03.2025 |
31.03.2026 |
31.03.2025 |
| Audited |
Audited |
Audited |
Audited |
| A. CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
|
| Net Profit before tax |
1,833.53 |
1,793.10 |
724.51 |
1,166.09 |
| Adjustments for : |
|
|
|
|
| Depreciation/ Amortisation |
1,550.05 |
1,410.93 |
1,929.97 |
1,809.37 |
| Profit on Sale of Property Plant & Equipments |
(137.26) |
(654.56) |
(269.26) |
(654.56) |
| Loss on Sale of Property Plant & Equipments |
6.43 |
56.36 |
6.43 |
56.52 |
| Loss (Profit) on Investment sale/written off |
50.26 |
(0.47) |
50.26 |
(0.47) |
| Impairment loss on Investment |
402.50 |
- |
- |
- |
| Goodwill Impairment |
- |
- |
402.50 |
- |
| Interest income |
(449.94) |
(419.04) |
(503.26) |
(442.48) |
| Net (gain) / loss on valuation of Investments |
- |
- |
- |
- |
| Dividend Income |
- |
- |
- |
(2.20) |
| Finance Cost |
1,427.65 |
1,433.17 |
2,101.58 |
2,099.04 |
| Deferred Income of Govt. Grant |
(46.32) |
(51.87) |
(49.69) |
(55.24) |
| Bad Debts Provided /Written Off Inc.ECL (Net of Reversal) |
217.67 |
10.14 |
251.28 |
(10.79) |
| Remeasurement of net defined benefit plans |
51.87 |
(60.59) |
69.89 |
(56.91) |
| Operating profit before working capital changes |
4,906.44 |
3,517.17 |
4,714.21 |
3,908.37 |
| Changes in working capital: |
|
|
|
|
| (Increase)/ Decrease in trade receivables |
399.44 |
(1,428.16) |
(844.31) |
279.96 |
| (Increase)/ Decrease in inventories |
565.34 |
(1,594.59) |
909.34 |
(2,505.12) |
| (Increase)/ Decrease in other non current loan |
(62.22) |
(294.44) |
- |
- |
| (Increase)/ Decrease in other current financial assets |
302.92 |
(385.34) |
593.52 |
(634.89) |
| (Increase)/ Decrease in other non current assets |
239.11 |
- |
231.22 |
(245.41) |
| (Increase)/ Decrease in other current assets |
46.41 |
(137.36) |
(1,099.22) |
(121.78) |
| Increase/ (Decrease) in trade payables |
(558.28) |
1,908.57 |
2,011.67 |
1,187.35 |
| Increase/ (Decrease) in other financial liabilities |
423.24 |
73.24 |
367.87 |
9.35 |
| Increase/ (Decrease) in other liabilities |
(5.12) |
181.64 |
(26.61) |
340.99 |
| Increase/ (Decrease) in Provisions |
(1.60) |
44.04 |
16.22 |
58.92 |
| Cash generated from operations |
6,255.68 |
1,884.77 |
6,873.91 |
2,277.74 |
| Income taxes refunded / (paid), net |
(655.90) |
(545.60) |
(630.28) |
(592.86) |
| Net cash generated from operating activities |
5,599.78 |
1,339.17 |
6,243.63 |
1,684.88 |
| |
|
|
|
|
| B. CASH FLOW FROM INVESTING ACTIVITIES |
|
|
|
|
| Purchase of Property Plant & Equipments |
(1,732.47) |
(1,734.82) |
(1,358.43) |
(2,135.53) |
| Purchase of Other Intangible assets |
(2.52) |
(19.95) |
(2.52) |
(20.16) |
| Proceed from sale of Property Plant & Equipments |
231.99 |
1,629.72 |
599.99 |
1,668.79 |
| Sale of Non Current Investments |
- |
47.93 |
- |
47.93 |
| (Increase)/ Decrease in other non current financial assets |
(400.00) |
- |
(400.00) |
- |
| Government Grant under IDLS |
- |
210.32 |
- |
210.32 |
| Dividend income |
- |
- |
- |
2.20 |
| Adjustment on consolidation |
- |
- |
- |
10.38 |
| Interest received |
449.94 |
419.04 |
503.26 |
442.48 |
| Increase/ (Decrease) in Other bank balances |
401.81 |
(921.71) |
35.89 |
(894.02) |
| Net cash (used in) / generated from investing activities |
(1,051.25) |
(369.47) |
(621.81) |
(667.61) |
| |
|
|
|
|
| C. CASH FLOW FROM FINANCING ACTIVITIES |
|
|
|
|
| |
|
|
|
|
| Proceeds from long-term loans |
- |
300.00 |
- |
2,165.00 |
| Repayment of long-term loans |
(140.74) |
(414.19) |
(20.64) |
(389.21) |
| Proceeds/(repayment) from/of short term borrowings |
(2,197.65) |
239.54 |
(3,045.51) |
(1,022.23) |
| Share Application Money |
|
|
|
- |
| Dividend Paid (including Dividend Distribution Tax) |
(88.20) |
(97.27) |
(88.20) |
(97.27) |
| Finance costs paid |
(1,427.65) |
(1,436.46) |
(2,101.58) |
(2,101.79) |
| Net cash used in financing activities |
(3,854.24) |
(1,408.38) |
(5,255.93) |
(1,445.50) |
| |
|
|
|
|
| INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS |
694.29 |
(438.68) |
365.89 |
(428.23) |
| Cash and cash equivalents at the beginning of the year |
760.51 |
1,199.19 |
1,378.38 |
1,806.61 |
| Cash and cash equivalents at the end of the year |
1,454.80 |
760.51 |
1,744.27 |
1,378.38 |
|
