Amal Ltd 2018-19

57 Statement of Cash Flows for the year ended March 31, 2019 ( ` 000) Particulars 2018-19 2017-18 A CASH FLOW FROM OPERATING ACTIVITIES Profit before tax 99,797 97,041 Adjustments for: Add: Depreciation and amortisation expenses 5,373 3,821 Finance costs 23,839 24,739 29,212 28,560 1,29,009 1,25,601 Less: Gain from investments measured at FVPL 5,145 2,138 Interest income from financial assets measured at amortised cost 348 1,103 Surplus on sale of fixed assets 60 - 5,553 3,241 Operating profit before change in operating assets and liabilities 1,23,456 1,22,360 Adjustments for: (Increase) | Decrease in inventories 74 732 (Increase) | Decrease in trade receivables (31,169) (41,004) (Increase) | Decrease in other assets (419) 2,483 Increase | (Decrease) in trade payables (278) (278) Increase | (Decrease) in other financial liabilities 692 (723) Increase | (Decrease) in other current liabilities 2,371 (752) Increase | (Decrease) in current provisions 33 8 Increase | (Decrease) in non-current provisions 158 (31) (28,538) (39,565) Cash generated from operations 94,918 82,795 Less: Income tax paid (net of refund) (6,987) (76) Net cash flow from operating activities A 87,931 82,719