Amal Ltd 2020-21

Amal Ltd | Annual Report 2020-21 Standalone Statement of Cash Flows for the year ended March 31, 2021 ( ` lakhs) Particulars 2020-21 2019-20 B CASH FLOW FROM INVESTING ACTIVITIES Payments towards property, plant and equipment (including capital advances) (135.23) (112.36) Proceeds from disposal of property, plant and equipment - 72.98 Investment in equity shares of subsidiary companymeasured at cost (500.00) - Purchase of current investments measured at FVPL (net ) (378.98) (536.95) Income received from investments inmutual fundsmeasured at FVPL 45.09 18.63 Dividend received 0.52 90.07 Interest received on financial assets measured at amortised cost 5.20 2.23 Net cash used in investing activities B (963.40) (465.40) C CASH FLOW FROM FINANCING ACTIVITIES Disbursements | (repayments) of borrowings (200.00) (943.47) Interest paid (0.88) - Net cash used in financing activities C (200.88) (943.47) Net increase | (decrease) in cash and cash equivalents A+B+C (24.38) 41.11 Cash and cash equivalents at the beginning of the year 52.12 11.01 Cash and cash equivalents at the end of the year 27.74 52.12 i) The above Standalone 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) Cash flows from operating activities include ` 26.65 lakhs (March 31, 2020: ` 24.08 lakhs) being expenses towards Corporate Social Responsibility initiatives. iii) Refer Note 11 (v) for a reconciliation of changes in liabilities arising from financing activities. iv) Cash flow includes non-cash item, reinstatement of creditors, written down pursuant to the sanctioned scheme by BIFR ` Nil (March 31, 2020: ` 58.04 lakhs). The accompanying Notes 1-25 form an integral part of the Standalone Financial Statements In terms of our report attached For and on behalf of the Board of Directors For Deloitte Haskins & Sells LLP Chartered Accountants Sunil Lalbhai Chairman Samir R. Shah Yogesh Vyas Rajeev Kumar Partner Chief Financial Officer Managing Director Mumbai Ankit Mankodi Atul April 22, 2021 Company Secretary April 22, 2021