Amal Ltd 2019-20

63 Statement of Cash Flows for the year ended March 31, 2020 ( ` lakhs ) Particulars 2019-20 2018-19 A CASH FLOW FROM OPERATING ACTIVITIES Profit before tax 1,269.19 997.97 Adjustments for: Add: Depreciation and amortisation expenses 85.31 53.73 Finance costs 209.95 238.39 295.26 292.12 1,564.45 1,290.09 Less: Interest income from financial assets measured at amortised cost 2.23 3.48 Gain on disposal of current investments measured at FVPL 18.63 28.10 Unrealised gain | (loss) from investments in mutual funds measured at FVPL (5.07) 3.05 Dividend income 90.07 20.30 Gain on disposal of property, plant and equipment (net ) 61.54 0.60 167.40 55.53 Operating profit before change in operating assets and liabilities 1,397.05 1,234.56 Adjustments for: (Increase) | Decrease in inventories 9.82 0.74 (Increase) | Decrease in trade receivables 437.41 (311.69) (Increase) | Decrease in other financial assets 1.20 - (Increase) | Decrease in other assets (5.19) (4.19) Increase | (Decrease) in trade payables 47.17 (2.78) Increase | (Decrease) in other financial liabilities 7.54 6.92 Increase | (Decrease) in other current liabilities (28.47) 24.36 Increase | (Decrease) in contract liabilities (0.13) (0.65) Increase | (Decrease) in provisions 0.44 0.33 Increase | (Decrease) in non-current provisions (0.04) 1.58 469.75 (285.38) Cash generated from operations 1,866.80 949.18 Less: Income tax paid (net of refund) 416.82 69.87 Net cash flow from operating activities A 1,449.98 879.31