Amal Ltd | Annual Report 2023-24 Consolidated Statement of Cash Flows for the year ended on March 31, 2024 (` lakhs) Particulars 2023-24 2022-23 C CASH FLOW FROM FINANCING ACTIVITIES Disbursements | (repayment) of loans (1,107.20) (1,454.34) Proceeds from right issue of equity shares (net of expenses) - 4,937.17 Share issue expenses (18.70) (26.25) Repayment of preference share liabilities - (200.00) Interest paid (315.62) (337.43) Net cash generated from | (used in) financing activities C (1,441.52) 2,919.15 Net increase | (decrease) in cash and cash equivalents A+B+C (198.26) 273.78 Cash and cash equivalents at the beginning of the year 286.34 12.56 Cash and cash equivalents at the end of the year (refer Note 9) 88.08 286.34 i) The above Consolidated 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) Reconciliation of changes in liabilities arising from financing activities Particulars 2023-24 2022-23 Borrowing at the beginning of the year 3,478.61 5,105.32 (Repayment) | Disbursement (1,107.20) (1,626.71) Interest expense on loan 315.20 365.06 Interest paid on loan (315.20) (365.06) Borrowing as at the end of the year 2,371.41 3,478.61 The accompanying Notes 1-28 form an integral part of the Consolidated 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 19, 2024 Company Secretary (DIN: 07731459)
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