Atul Ltd 2019-20

105 Standalone Statement of Cash Flows for the year ended March 31, 2020 ( ` cr ) Particulars 2019-20 2018-19 A CASH FLOW FROM OPERATING ACTIVITIES Profit before tax 802.54 651.90 Adjustments for: Depreciation and amortisation expenses 117.06 111.99 Finance costs 2.35 3.66 Loss on assets sold or discarded 0.35 1.39 Unrealised exchange rate difference (net ) (17.10) 7.63 Bad debts and irrecoverable balances written off 3.97 0.20 Allowance for doubtful debts 4.93 5.01 Dividend income (23.09) (6.11) Interest income from financial assets measured at amortised cost (3.61) (1.46) Liabilities no longer required written back (2.58) - Advances written off earlier, recovered (1.81) - Gain on disposal of current investments measured at FVPL (net ) (11.46) (3.94) Gain on disposal of equity investment measured at cost (2.93) - Gain on disposal of property, plant and equipment (0.02) (0.08) Operating profit before change in operating assets and liabilities 868.60 770.19 Adjustments for: (Increase) | Decrease in inventories 0.35 (48.86) (Increase) | Decrease in trade receivables 57.79 (54.79) (Increase) | Decrease in other financial assets 2.16 (2.11) (Increase) | Decrease in other assets 37.89 (4.19) Increase | (Decrease) in trade payables 56.61 (54.91) Increase | (Decrease) in other financial liabilities 12.03 17.15 Increase | (Decrease) in contract liabilities 16.89 8.15 Increase | (Decrease) in other current liabilities 1.11 (8.36) Increase | (Decrease) in provisions 8.37 21.84 Cash generated from operations 1,061.80 644.11 Income tax paid (net of refund) (209.43) (247.12) Net cash flow from operating activities A 852.37 396.99 B CASH FLOW FROM INVESTING ACTIVITIES Payments towards property, plant and equipment (including capital advances) (270.02) (121.25) Purchase of intangible assets (0.67) - Proceeds from disposal of property, plant and equipment 0.57 0.54 Proceeds from disposal of equity instruments measured at FVOCI 0.03 - Purchase of current investments measured at FVPL (net ) (433.40) (193.70) Purchase of equity instruments measured at cost (33.19) (60.07) Proceeds from disposal of equity instruments measured at cost 2.96 - Repayments of loans given 6.93 2.15 Disbursements of loans (17.50) - Redemption of | (Investment in) bank deposits (net ) 10.99 (10.52) Interest received on financial assets measured at amortised cost 3.54 1.35 Dividend received 21.12 23.32 Net cash used in investing activities B (708.64) (358.18) Standalone | Statement of changes in equity | Statement of Cash Flows