Amal Ltd | Annual Report 2021-22 Standalone Statement of Cash Flows for the year ended March 31, 2022 (` lakhs) Particulars 2021-22 2020-21 C CASH FLOW FROM FINANCING ACTIVITIES Disbursements | (repayments) of preference share liabilities (200.00) (200.00) Interest paid (43.59) (1.36) Net cash used in financing activities C (243.59) (201.36) Net increase | (decrease) in cash and cash equivalents A+B+C (15.83) (24.38) Cash and cash equivalents at the beginning of the year 27.74 52.12 Cash and cash equivalents at the end of the year 11.91 27.74 i) The above Standalone Statement of Cash Flows has been prepared under the ‘Indirect Method’ as set out in the Ind AS 7 on Statement of Cash Flows as notified under Companies (Indian Accounting Standards) Rules, 2015, as amended. ii) Cash flows fromoperating activities includes ` 26.25 lakhs (March 31, 2021: ` 26.65 lakhs) being expenses towards Corporate Social Responsibility initiatives refer Note 27.13 iii) Refer Note 12 (v) for a reconciliation of changes in liabilities arising from financing activities. The accompanying Notes 1-27 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 Ketan Vora Yogesh Vyas Chairman Partner Chief Financial Officer (DIN: 00045590) Rajeev Kumar Mumbai Ankit Mankodi Managing Director April 22, 2022 Company Secretary (DIN: 07731459)
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