Atul Ltd 2020-21

101 Statutory Report 22 - 87 Financial Statements 88 - 229 Corporate Overview 01 - 21 Standalone Statement of Cash Flows for the year ended March 31, 2021 ( ` cr ) Particulars 2020-21 2019-20 A CASH FLOW FROM OPERATING ACTIVITIES Profit before tax 827.75 802.54 Adjustments for: Depreciation and amortisation expenses 120.23 117.06 Finance costs 1.97 2.35 Loss on disposal of property, plant and equipment (net ) 0.09 0.33 Unrealised exchange rate difference (net ) 11.32 (17.10) Bad debts and irrecoverable balances written off 0.52 3.97 Allowance for doubtful debts 1.78 4.93 Dividend income (58.03) (23.09) Interest income from financial assets measured at amortised cost (14.60) (3.61) Liabilities no longer required written back (0.13) (2.58) Advances written off earlier, recovered - (1.81) Gain on disposal of current investments measured at FVPL (net ) (23.16) (11.46) Gain on disposal of equity investment measured at cost - (2.93) Operating profit before change in operating assets and liabilities 867.74 868.60 Adjustments for: (Increase) | Decrease in inventories (83.11) 0.35 (Increase) | Decrease in trade receivables (11.59) 57.79 (Increase) | Decrease in other financial assets 3.49 2.16 (Increase) | Decrease in other assets 8.34 37.89 Increase | (Decrease) in trade payables 87.72 56.61 Increase | (Decrease) in other financial liabilities (2.50) 12.03 Increase | (Decrease) in contract liabilities (2.02) 16.89 Increase | (Decrease) in other current liabilities 0.03 1.11 Increase | (Decrease) in provisions 4.81 8.37 Cash generated from operations 872.91 1,061.80 Income tax paid (net of refund) (196.40) (209.43) Net cash flow from operating activities A 676.51 852.37 B CASH FLOW FROM INVESTING ACTIVITIES Payments towards property, plant and equipment (including capital advances) (270.69) (270.02) Purchase of intangible assets (1.00) (0.67) Proceeds from disposal of property, plant and equipment 0.97 0.57 Proceeds from disposal of equity instruments measured at FVOCI - 0.03 Purchase of equity instruments measured at FVOCI (31.69) - Investment in bonds measured at FVPL (15.59) - Purchase of current investments measured at FVPL (net ) (51.89) (433.40) Purchase of equity instruments of subsidiary companies measured at cost (3.66) (33.19) Proceeds from disposal of equity instruments of subsidiary company measured at cost - 2.96 Repayments of loans given - 6.93 Disbursements of loans (13.35) (17.50) Redemption of | (Investment in) bank deposits (net ) (279.85) 10.99 Interest received on financial assets measured at amortised cost 3.59 3.54 Dividend received from subsidiary companies 2.15 0.94