Amal Ltd 2020-21

61 Standalone Statement of Cash Flows for the year ended March 31, 2021 ( ` lakhs) Particulars 2020-21 2019-20 A CASH FLOW FROM OPERATING ACTIVITIES Profit before tax 1,086.18 1,269.19 Adjustments for: Depreciation and amortisation expenses 95.56 85.31 Finance costs 72.85 209.95 Interest income from financial assets measured at amortised cost (5.20) (2.23) Gain on disposal of current investments measured at FVPL (net ) (45.09) (18.63) Unrealised (gain) | loss from investments in mutual funds measured at FVPL (net ) (31.34) 5.07 Gain on revaluation of investments in equity shares (40.67) - Dividend income (0.52) (90.07) Credit balance appropriated (1.31) - Gain on disposal of property, plant and equipment (net ) - (61.54) Operating profit before change in operating assets and liabilities 1,130.46 1,397.05 Adjustments for: (Increase) | Decrease in inventories (44.36) 9.82 (Increase) | Decrease in trade receivables 227.06 437.41 (Increase) | Decrease in other financial assets (6.38) 1.20 (Increase) | Decrease in other assets (11.84) (5.19) Increase | (Decrease) in trade payables 77.08 47.17 Increase | (Decrease) in other financial liabilities 7.89 7.54 Increase | (Decrease) in other current liabilities 13.88 (28.60) Increase | (Decrease) in provisions (0.26) 0.44 Increase | (Decrease) in non-current provisions 2.61 (0.04) Cash generated from operations 1,396.14 1,866.80 Income tax paid (net of refund) (256.24) (416.82) Net cash flow from operating activities A 1,139.90 1,449.98