Atul Ltd 2009-10

64 / Atul Ltd | Annual Report 2009-10 Cash Flow Statement for the year ended March 31, 2010 (Rs crores) Particulars 2009-10 2008-09 (A) Cash Flow From Operating Activities Profit before tax and extraordinary items 79.75 45.69 Adjustments for Add: Depreciation 37.30 31.72 Interest and finance charges 25.06 39.79 Loss on assets sold or discarded 0.42 0.35 Exchange rate difference (6.73) 25.90 Provision for doubtful debts | advances - 7.32 Provision for diminution in value of Investment 0.11 - Obsolete material written off 1.87 0.72 58.03 105.80 137.78 151.49 Less: Dividend 4.97 4.63 Interest received 0.38 0.41 Provision no longer required - 2.15 Surplus on sale of fixed assets 0.04 1.24 5.39 8.43 Operating profit before working capital changes 132.39 143.06 Adjustments for Inventories (16.48) 11.88 Trade and other receivables (67.27) 86.00 Trade and other payables 78.44 (32.35) (5.31) 65.53 Cash generated from operations 127.08 208.59 Less: Direct Taxes (refund) | paid 21.08 2.47 Net cash flow from operating activities A 106.00 206.12 (B) Cash Flow From Investing Activities Purchase of fixed assets and capital advances (20.68) (72.21) Sale of fixed assets 0.31 3.37 Disbursements | (repayments) of loans 2.54 (6.55) Interest received 0.20 0.09 Dividend received 4.97 4.63 Capital subsidy - 0.20 Net cash used in investing activities B (12.65) (70.46) 65