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Cash Flow Analysis for Investors

For the year ended March 31, 2024, the company reported a net cash from operating activities of INR 10,564 lakhs, a decrease from INR 15,733 lakhs in 2023. The net cash used in investing activities was INR (9,867) lakhs, and net cash used in financing activities was INR (1,754) lakhs. Overall, there was a net decrease in cash and cash equivalents of INR (1,057) lakhs, resulting in a closing balance of INR 10,606 lakhs.

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30 views2 pages

Cash Flow Analysis for Investors

For the year ended March 31, 2024, the company reported a net cash from operating activities of INR 10,564 lakhs, a decrease from INR 15,733 lakhs in 2023. The net cash used in investing activities was INR (9,867) lakhs, and net cash used in financing activities was INR (1,754) lakhs. Overall, there was a net decrease in cash and cash equivalents of INR (1,057) lakhs, resulting in a closing balance of INR 10,606 lakhs.

Uploaded by

herobana35
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Statement of Cash Flows

For the year ended March 31, 2024

(All amounts in INR lakhs, unless otherwise stated)

A. Cash Flow from Operating Activities


Profit before tax: 11,975 (2024), 13,290 (2023)

Adjustments for:

- Depreciation and amortisation expense: 2,022 (2024), 2,078 (2023)

- Net gain on disposal of property, plant, and equipment: (33) (2024), (95) (2023)

- Interest income on bank deposits: (3,290) (2024), (1,648) (2023)

- Finance costs: 44 (2024), 58 (2023)

- Net unrealised exchange gain: (265) (2024), (44) (2023)

- Provision/liabilities written back: (99) (2024), (7) (2023)

- Bad debts written off: 3 (2024), None (2023)

- Provision for slow-moving inventory: 126 (2024), 30 (2023)

Operating profit before working capital changes: 10,486 (2024), 13,677 (2023)

Changes in working capital:

- Decrease in trade receivables: 2,075 (2024), 1,529 (2023)

- Decrease in inventories: 2,475 (2024), 914 (2023)

- Increase/(Decrease) in trade payables: 534 (2024), (2,284) (2023)

- (Increase) in other financial assets: (5) (2024), (8) (2023)

- Decrease in other current assets: 1,136 (2024), 4,450 (2023)

Cash generated from operations: 12,683 (2024), 21,345 (2023)

Income taxes paid (net): (2,517) (2024), (3,862) (2023)

Net cash from operating activities: 10,564 (2024), 15,733 (2023)

B. Cash Flows from Investing Activities


Payments for property, plant, and equipment: (2,195) (2024), (2,819) (2023)

Payments for intangible assets: (124) (2024), (139) (2023)

Proceeds from sale of property, plant, and equipment: 94 (2024), 117 (2023)

Investment in fixed deposits: (45,156) (2024), (29,282) (2023)

Proceeds from maturity of fixed deposits: 34,697 (2024), 16,053 (2023)

Interest received on fixed deposits: 2,817 (2024), 1,084 (2023)

Net cash used in investing activities: (9,867) (2024), (14,986) (2023)

C. Cash Flows from Financing Activities


Dividend paid: (1,673) (2024), (1,521) (2023)

Finance costs: (37) (2024), (44) (2023)

Lease payments: (44) (2024), (55) (2023)

Net cash used in financing activities: (1,754) (2024), (1,620) (2023)

D. Net Decrease in Cash and Cash Equivalents


Net decrease: (1,057) (2024), (873) (2023)

Cash and cash equivalents at the beginning of the year: 11,465 (2024), 12,188 (2023)

Cash and cash equivalents at the end of the year: 10,606 (2024), 11,465 (2023)

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