Atul Ltd 2018-19

Statement of Cash Flows for the year ended March 31, 2019 ( ` cr) Particulars 2018-19 2017-18 A CASH FLOW FROM OPERATING ACTIVITIES ¡ƑūǛƥ ċĚljūƑĚ ƥîǊ 651.90 397.25 Adjustments for: Add: Depreciation and amortisation expenses 111.99 ǧǦǪȦǭǮ Finance costs 3.66 8.89 Loss on assets sold or discarded 1.39 0.12 ÀŠƑĚîŕĿƙĚē ĚǊČĺîŠijĚ ƑîƥĚ ēĿljljĚƑĚŠČĚ ȳŠĚƥ ȴ 7.63 (7.68) Bad debts and irrecoverable balances written off 0.20 - Allowance for doubtful debts 5.01 - 129.88 106.11 781.78 503.36 Less: Dividend income 6.11 21.16 TŠƥĚƑĚƙƥ ĿŠČūŞĚ ljƑūŞ ǛŠîŠČĿîŕ îƙƙĚƥƙ ŞĚîƙƭƑĚē îƥ îŞūƑƥĿƙĚē Čūƙƥ ǧȦǪǬ 2.29 Gain on disposal of current investments measured at FVPL ǩȦǯǪ - Gain on disposal of property, plant and equipment 0.08 0.30 11.59 23.75 ~ƎĚƑîƥĿŠij ƎƑūǛƥ ċĚljūƑĚ ČĺîŠijĚ ĿŠ ūƎĚƑîƥĿŠij îƙƙĚƥƙ îŠē ŕĿîċĿŕĿƥĿĚƙ 770.19 ǪǭǯȦǬǧ Adjustments for: (Increase) | Decrease in inventories ȳǪǮȦǮǬȴ (11.06) (Increase) | Decrease in trade receivables ȳǫǪȦǭǯȴ ȳǨǦǨȦǯǪȴ ȳTŠČƑĚîƙĚȴ ʈ 'ĚČƑĚîƙĚ ĿŠ ūƥĺĚƑ ǛŠîŠČĿîŕ îƙƙĚƥƙ (2.11) (2.72) (Increase) | Decrease in other assets ȳǪȦǧǯȴ 10.56 Increase | (Decrease) in trade payables ȳǫǪȦǯǧȴ ǧǪǧȦǩǯ TŠČƑĚîƙĚ ʈ ȳ'ĚČƑĚîƙĚȴ ĿŠ ūƥĺĚƑ ǛŠîŠČĿîŕ ŕĿîċĿŕĿƥĿĚƙ 17.15 10.95 Increase | (Decrease) in contract liabilities 8.15 - Increase | (Decrease) in other current liabilities (8.36) ȳǧȦǫǪȴ Increase | (Decrease) in current provisions 20.85 0.75 Increase | (Decrease) in non-current provisions 0.99 (2.33) (126.08) ȳǫǬȦǯǪȴ Cash generated from operations ǬǪǪȦǧǧ ǪǨǨȦǬǭ Less: Income tax paid (net of refund) ǨǪǭȦǧǨ 97.53 sĚƥ Čîƙĺ ǜūǅ ljƑūŞ ūƎĚƑîƥĿŠij îČƥĿǄĿƥĿĚƙ A 396.99 325.14 119 Standalone | Statement of changes in equity | Statement of Cash Flows