Atul Ltd 2016-17

95 Statement of Cash Flows for the year ended March 31, 2017 ( ` cr) Particulars Note 2016-17 2015-16 A Cash flow from operating activities Profit before tax 400.52 400.20 Adjustments for: Add: Depreciation and amortisation expenses 2, 4 91.12 61.92 Finance costs 25 21.02 25.84 Loss on disposal of property, plant and equipment 26 0.20 1.01 Unrealised exchange rate difference (net) 0.95 3.86 113.29 92.63 513.81 492.83 Less: Dividend received 21 22.27 10.64 Interest income from financial assets measured at amortised cost 2.87 2.54 Gain on disposal of equity instruments measured at cost 21 – 0.03 Gain on disposal of property, plant and equipment 21 3.71 1.27 28.85 14.48 Operating profit before change in operating assets and liabilities 484.96 478.35 Adjustments for: (Increase) | Decrease in inventories 9 6.28 (24.52) (Increase) | Decrease in trade receivables (86.77) 16.13 (Increase) | Decrease in other financial assets 3.30 5.50 (Increase) | Decrease in other assets 20.38 (21.12) Increase | (Decrease) in non-current loans (5.18) – Increase | (Decrease) in trade payables 33.65 27.62 Increase | (Decrease) in other financial liabilities (3.23) 1.81 Increase | (Decrease) in other current liabilities (17.42) (3.07) Increase | (Decrease) in current provisions 2.61 (1.67) Increase | (Decrease) in non-current provisions 2.81 1.37 (43.57) 2.05 Cash generated from operations 441.39 480.40 Less: Income tax paid (net of refund) 77.47 105.61 Net cash inflow from operating activities A 363.92 374.79