Atul Ltd 2013-14

Atul Ltd | Annual Report 2013-14 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 297.09 192.42 Adjustments for: Add: Depreciation and amortisation expenses 54.23 49.06 Finance costs 31.43 31.62 Loss on assets sold or discarded 0.01 0.13 Unrealised exchange rate difference (net) 5.54 2.41 Bad debts and irrecoverable balances written off 1.33 0.44 Provision for doubtful debts 0.56 1.58 Provision for diminution in value of investments 0.44 0.96 93.54 86.20 390.63 278.62 Less: Dividend received 23.43 3.41 Interest received 2.29 0.91 Provisions no longer required 4.52 4.58 Reversal of previous year finance costs – 5.38 Technical know-how – 3.00 Surplus on sale of fixed assets 0.39 0.86 30.63 18.14 Operating profit before working capital changes 360.00 260.48 Adjustments for: Inventories (68.22) (12.96) Trade receivables (91.86) 2.17 Short-term loans and advances 1.29 (20.45) Other current assets (19.14) 1.80 Non-current assets (24.87) (8.33) Long-term loans and advances 1.25 1.58 Long-term provisions 0.15 1.71 Trade payables 44.45 1.86 Other current liabilities 7.90 (5.80) Short-term provisions 1.96 (2.65) (147.09) (41.07) Cash generated from operations 212.91 219.41 Less: Direct taxes (refund) | paid 71.91 52.86 Net cash flow from operating activities A 141.00 166.55