Consolidated Statement of Cash Flow

Deepak Nitrite Limited
Consolidated Cash Flow Statement for the year ended March 31, 2021
₹ in Crores
For the year ended
March 31, 2021
For the year ended
March 31, 2021
Profit Before Tax1,041.72806.40
Non-Cash Adjustment to Reconcile Profit Before Tax to Net Cash Flows
1. Depreciation and Amortisation Expense152.63139.73
2. Loss on Sale of Property, Plant and Equipment1.866.33
3. Provision/(Reversal) for Doubtful Debts16.867.41
4. Gain on Redemption of Investment(1.36)(0.33)
5. Finance Costs74.20114.87
6. Interest Income(3.29)(2.12)
7. Dividend Income (Previous Year represents ₹ 878)-(0.00)
8. Fair Value Gains(0.02)0.04
9. Unrealised Foreign Exchange Loss/(Gain) net(3.00)0.03
Operating Profit Before Change in Operating Assets and Liabilities1,279.601,072.36
Movements in Working Capital :
1. (Increase)/Decrease in Inventories11.8216.18
2. (Increase)/Decrease in Trade Receivables(163.06)(40.24)
3. (Increase)/Decrease in Non Current Loans0.270.29
4. (Increase)/Decrease in Other Financial Assets14.96(2.88)
5. (Increase)/Decrease in Other Assets21.2434.15
6. Increase/(Decrease) in Trade Payables70.36(112.74)
7. Increase/(Decrease) in Other Financial Liabilities(2.15)4.69
8. Increase/(Decrease) in Other Liabilities2.85(11.26)
9. Increase/(Decrease) in Provisions(0.35)2.59
Cash Generated from Operations1,235.54963.14
Less: Income tax paid (net of refund)236.50198.48
Net Cash Inflow from Operating Activities (A)999.04764.66
1. Purchase of Property, Plant and Equipment, including Capital Work-in-Progress, Capital Advances & Payable for Capital Expenditure(207.03)(398.39)
2. Purchase of Intangible Assets(2.53)(19.04)
3. Proceeds from Sale of Property, Plant and Equipment0.961.43
4. Purchase of Current Investments(1,310.46)(221.00)
5. Proceeds from Redemption/Maturity of Current Investments1,125.04221.33
6. Interest Received3.292.12
7. Dividend Received (Previous Year represents ₹ 878)-0.00
8. Increase/(Decrease) in Liabilities related to Capital Assets(5.43)(14.37)
Net Cash Outflow from Investing Activities (B)(396.16)(427.92)
1. Proceeds from Non-Current Borrowings48.1324.76
2. Repayment of Non-Current Borrowings(324.49)(125.37)
3. Net Proceeds from Current Borrowings(245.33)(8.17)
4. Interest paid(73.57)(113.42)
5. Dividend paid on Equity Shares and Dividend Distribution Tax(0.38)(106.01)
6. Margin Money Deposit4.34(5.59)
7. Principal repayment of Lease Liability(3.28)(1.77)
8. Interest cost of Lease(1.55)(1.99)
Net Cash Outflow from Financing Activities (C)(596.13)(337.56)
Net Increase/(Decrease) in Cash and Cash Equivalents (A+B+C)6.75(0.82)
Cash and Cash Equivalents at the Beginning of the Financial Year2.142.96
Cash and Cash Equivalents at the End of the Financial Year8.892.14
Reconciliation of Cash and Cash Equivalents
Balances with Banks:
In Current Accounts0.461.54
In EEFC Accounts1.560.46
In Cash Credit Accounts1.07-
Deposit with banks with maturity less than 3 months from the date of acquisition5.75-
Cash on Hand0.050.14
Total Cash and Cash Equivalents as per note 13 A.8.892.14
1. The Cash Flow Statement has been prepared under the ‘Indirect Method’ set out in Ind AS 7 ‘Cash Flow Statement’.
2. Disclosure with regards to changes in liabilities arising from Financing activities as set out in Ind AS 7 ‘Cash Flow Statement’ is presented under note 42.7.
The accompanying Notes form an integral part of the Consolidated Financial Statements.
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