Amal Ltd 2021-22

69 Standalone 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 332.37 1,086.18 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 (130.53) (5.20) Income from investments in mutual funds measured at FVPL (net ) (23.92) (76.43) 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 441.45 1,130.94 Adjustments for: (Increase) | Decrease in inventories (118.42) (44.36) (Increase) | Decrease in non-current and current assets 353.47 208.84 Increase | (Decrease) in non-current and current liabilities 36.45 101.20 Cash generated from operations 712.95 1,396.62 (Income tax paid) net of refund 266.71 (256.24) Net cash flow from operating activities A 979.66 1,140.38 B CASH FLOW FROM INVESTING ACTIVITIES Payments towards property, plant and equipment (including capital advances) (596.38) (135.23) Purchase of equity instruments of subsidiary company measured at cost - (500.00) Sale | (Purchase) of current investments measured at FVPL (net ) 1,891.50 (378.98) Disbursements of loans given (net ) (2,202.00) - Income received from investments inmutual fundsmeasured at FVPL 23.92 45.09 Dividend received 0.53 0.52 Interest received on financial assets measured at amortised cost 130.53 5.20 Net cash used in investing activities B (751.90) (963.40)

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