69 Standalone 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 before tax 136.55 332.37 Adjustments for: Depreciation and amortisation expenses 159.00 169.86 Finance costs 87.98 95.04 Interest income (293.38) (130.53) Gain on current investments measured at FVTPL (net ) - (23.92) 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 before change in operating assets and liabilities 8.10 441.45 Adjustments for: (Increase) | Decrease in inventories 93.87 (118.42) (Increase) | Decrease in non-current and current assets (280.45) 353.47 Increase | (Decrease) in non-current and current liabilities 21.39 36.45 Cash generated from | (used in) operations (157.09) 712.95 (Income tax paid) net of refund (76.63) 266.71 Net cash generated from | (used in) operating activities A (233.72) 979.66 B CASH FLOW FROM INVESTING ACTIVITIES Payments towards property, plant and equipment (including capital advances) (49.19) (596.38) Sale of current investments measured at FVTPL (net ) - 1,891.50 Disbursements of loans to subsidiary company1 (4,497.14) (2,202.00) Income received from current investments measured at FVTPL (net ) - 23.92 Dividend received 0.53 0.53 Interest received on financial assets measured at amortised cost 293.38 130.53 Net cash used in investing activities B (4,252.42) (751.90)
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