131 Consolidated Statement of Cash Flows for the year ended on March 31, 2023 (` lakhs) Particulars 2022-23 2021-22 A CASH FLOW FROM OPERATING ACTIVITIES Profit | (loss) before tax (1,568.70) 161.97 Adjustments for: Depreciation and amortisation expenses 669.58 169.86 Finance costs 422.31 95.04 Interest income (0.05) (5.99) Income from investments in mutual funds measured at FVTPL (net ) - (23.99) Dividend income (0.53) (0.53) Credit balance appropriated (79.19) (0.80) Gain on disposal of property, plant and equipment (net ) (2.33) (0.04) Operating profit | (loss) before change in operating assets and liabilities (558.91) 395.52 Adjustments for: (Increase) | Decrease in inventories (87.63) (118.42) (Increase) | Decrease in non-current and current assets (568.72) (760.20) Increase | (Decrease) in non-current and current liabilities 253.99 68.30 Cash used in operations (961.27) (414.80) (Income tax paid) net of refund (81.07) 265.89 Net cash used in operating activities A (1,042.34) (148.91) B CASH FLOW FROM INVESTING ACTIVITIES Payments towards property, plant and equipment (including capital advances) (1,603.61) (6,279.52) Sale of current investments measured at FVTPL (net ) - 1,911.74 Income received from investments in mutual funds measured at FVTPL (net ) - 23.99 Dividend received 0.53 0.53 Interest received on financial assets measured at amortised cost 0.05 5.99 Net cash used in investing activities B (1,603.03) (4,337.27)
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