(` cr) Particulars 2024-25 2023-24 C CASH FLOW FROM FINANCING ACTIVITIES Disbursements | (Repayments) of short-term borrowings (net) (2.45) 5.10 Interest paid (6.31) (2.25) Dividend on equity shares (58.88) (73.78) Buy-back of equity shares (including transaction cost) - (61.83) Net cash used in financing activities C (67.64) (132.76) Net increase | (decrease) in cash and cash equivalents A+B+C (6.84) 8.18 Cash and cash equivalents at the beginning of the year 8.34 0.16 Cash and cash equivalents at the end of the year (refer Note 11) 1.50 8.34 Notes: i) T he above Statement of Cash Flows has been prepared under the ‘Indirect Method’ as set out in the Ind AS 7 on the Statement of Cash Flows as notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended. ii) Reconciliation of changes in liabilities arising from financing activities: (` cr) Particulars 2024-25 2023-24 Borrowing as at the beginning of the year 10.52 5.42 (Repayment) | Disbursement (net) (2.45) 5.10 Interest expense 0.07 0.03 Interest paid (0.07) (0.03) Borrowing as at the end of the year 8.07 10.52 iii) L oan and cumulative redeemable preference shares of ` 670.22 cr and ` 94.50 cr respectively, were converted into non-cumulative redeemable preference shares of Atul Products Ltd as agreed upon by Atul Ltd and Atul Products Ltd during the year 2023-24. The accompanying Notes 1-29 form an integral part of the Standalone Financial Statements. Standalone Statement of Cash Flows for the year ended on March 31, 2025 In terms of our report attached For Deloitte Haskins & Sells LLP For and on behalf of the Board of Directors Chartered Accountants Gopi Kannan Thirukonda Pradeep Banerjee Sunil Lalbhai Ketan Vora (DIN:00048645) (DIN:02985965) (DIN:00045590) Partner Whole-time Director and CFO Chairman and Managing Director Membership No:100459 Rangaswamy Iyer Lalit Patni (DIN:00474407) Samveg Lalbhai Company Secretary (DIN:00009278) Sharadchandra Abhyankar Managing Director Bharathy Mohanan (DIN: 00108866) (DIN:00198716) Whole-time Director Sujal Shah and President - U&S (DIN: 00058019) Vivek Gadre Praveen Kadle (DIN:08906935) (DIN: 00016814) Whole-time Director Padmaja Chunduru Mumbai (DIN: 08058663) Mumbai April 25, 2025 Directors April 25, 2025 162 162 Integrated Annual Report 2024-25
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