Atul Ltd 2013-14

Atul Ltd | Annual Report 2013-14 Consolidated Cash Flow Statement for the year ended March 31, 2014 ( ` cr) Particulars 2013-14 2012-13 (A) CASH FLOW FROM OPERATING ACTIVITIES Profit before tax 308.30 186.37 Adjustments for: Add: Depreciation and amortisation expenses 58.26 51.37 Finance costs 33.44 33.37 Loss on assets sold or discarded 0.01 0.17 Unrealised exchange rate difference (net) 5.54 2.33 Bad debts and irrecoverable balances written off 1.75 0.57 Provision for doubtful debts 0.46 1.68 Provision for diminution in value of investment 0.47 0.07 99.93 89.56 408.23 275.93 Less: Dividend received 23.43 3.41 Interest received 1.09 0.29 Provisions no longer required 4.53 5.17 Reversal of previous year finance costs – 5.38 Exchange difference on consolidation (2.16) (14.90) Surplus on sale of fixed assets 0.39 0.86 27.28 0.21 Operating profit before working capital changes 380.95 275.72 Adjustments for: Inventories (67.69) (33.33) Trade receivables (91.92) 2.60 Short-term loans and advances (1.04) (19.32) Other current assets (19.13) 1.21 Non-current assets (24.86) (8.39) Long-term loans and advances 1.35 0.10 Long-term provisions 0.20 1.59 Trade payables 34.26 27.75 Other current liabilities 10.76 13.20 Other non-current liabilities 1.00 – Minority interest 0.08 1.40 Short-term provisions 1.95 (20.85) (155.04) (34.04) Cash generated from operations 225.91 241.68 Less: Direct taxes (refund) | paid 74.20 54.59 Net cash flow from operating activities A 151.71 187.09