Amal Ltd 2021-22

131 Consolidated Statement of Cash Flows for the year ended March 31, 2022 (` lakhs) Particulars 2021-22 2020-21 A CASH FLOW FROM OPERATING ACTIVITIES Profit before tax 161.97 1,081.17 Adjustments for: Depreciation and amortisation expenses 169.86 95.56 Finance costs 95.04 73.33 Interest income from financial assets measured at amortised cost (5.99) (5.20) Income from investments in mutual funds measured at FVPL (net ) (23.99) (76.67) Gain on revaluation of investments in equity shares - (40.67) Dividend income (0.53) (0.52) Credit balance appropriated (0.80) (1.31) Gain on disposal of property, plant and equipment (net ) (0.04) - Operating profit before change in operating assets and liabilities 395.52 1,125.69 Adjustments for: (Increase) | Decrease in inventories (118.42) (44.36) (Increase) | Decrease in non-current and current assets (760.20) 116.85 Increase | (Decrease) in non-current and current liabilities 68.30 105.62 Cash (used in) | generated from operations (414.80) 1,303.80 (Income tax paid) net of refund 265.89 (256.46) Net cash flow (used in) | generated fromoperating activities A (148.91) 1,047.34 B CASH FLOW FROM INVESTING ACTIVITIES Payments towards property, plant and equipment (including capital advances) (6,279.52) (732.67) Sale | (purchase) of current investments measured at FVPL (net ) 1,911.74 (399.09) Income received from investments inmutual fundsmeasured at FVPL (net) 23.99 45.20 Dividend received 0.53 0.52 Interest received on financial assets measured at amortised cost 5.99 5.20 Net cash used in investing activities B (4,337.27) (1,080.84)

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