Amal Ltd | Annual Report 2022-23 Standalone Statement of Cash Flows for the year ended on March 31, 2023 (` lakhs) Particulars 2022-23 2021-22 C CASH FLOW FROM FINANCING ACTIVITIES Disbursement of borrowings 0.62 - Repayment of preference share liabilities (200.00) (200.00) Interest paid (3.10) (43.59) Proceeds from right issue of equity shares (net of expenses) 4,937.17 - Net cash generated from | (used in) financing activities C 4,734.69 (243.59) Net increase | (decrease) in cash and cash equivalents A+B+C 248.55 (15.83) Cash and cash equivalents at the beginning of the year 11.91 27.74 Cash and cash equivalents at the end of the year 260.46 11.91 1During 2022-23, the loans aggregating ` 5,000.14 lakhs are converted into 27,19,000 equity shares at ` 110.34 per share amounting to ` 3,000.14 lakhs and 2,00,00,000, 10%non cumulative redeemable preference shares at ` 10 per share, amounting to ` 2,000 lakhs. (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 from operating activities includes ` 20.85 lakhs (March 31, 2022: ` 26.25 lakhs) being expenditure towards Corporate Social Responsibility initiatives (refer Note 27.13) (iii) Refer Note 13 (viii) 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 20, 2023 Company Secretary (DIN: 07731459)
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