81 Standalone Statement of Cash Flows for the year ended on March 31, 2024 (` lakhs) Particulars 2023-24 2022-23 A CASH FLOW FROM OPERATING ACTIVITIES Profit before tax 345.18 136.55 Adjustments for: Depreciation and amortisation expenses 164.41 159.00 Finance costs 57.74 87.98 Interest income (160.12) (293.38) Gain on current investments measured at FVTPL (net) (9.39) - Unrealised gain from investments in mutual funds measured at FVTPL (net) (0.02) - Dividend income (0.53) (0.53) Credit balance appropriated (1.92) (79.19) Gain on disposal of asset held for sale (4.25) (2.33) Operating profit before change in operating assets and liabilities 391.10 8.10 Adjustments for: (Increase) | Decrease in inventories (18.85) 93.87 (Increase) | Decrease in non-current and current assets 37.31 (280.45) Increase | (Decrease) in non-current and current liabilities 22.45 21.39 Cash generated from | (used in) operations 432.01 (157.09) (Income tax paid) net of refund (98.44) (76.63) Net cash generated from | (used in) operating activities A 333.57 (233.72) B CASH FLOW FROM INVESTING ACTIVITIES Payments towards property, plant and equipment (including capital advances) (164.98) (49.19) Purchase of intangible assets (31.73) - Proceeds from disposal of asset held for sale 5.78 - Investment in preference shares measured at cost (500.00) - Sale | (purchase) of current investments measured at FVTPL (net) (20.61) - Disbursements of loans to subsidiary company1 - (4,497.14) Dividend received 0.53 0.53 Interest received on financial assets measured at amortised cost 160.12 293.38 Net cash used in investing activities B (550.89) (4,252.42)
RkJQdWJsaXNoZXIy MjA2MDI2