Page 174 - Crisil Annual Report 2023

Consolidated Statement of Cash Flow
For the year ended December 31, 2023
A. Cash flow from operating activities:
Profit before tax
Adjustments for:
Depreciation and amortisation expenses
Interest income on financial assets carried at amortised cost Modification/ waiver of lease rent
Exchange (gain)/ loss on translation of assets and liabilities Unrealised foreign exchange (gain)/ loss
Profit on sale of property, plant and equipment
Profit on sale of current investments
Gain on fair valuation of current investments
Provision for doubtful trade receivables
Provision on other financial assets
Excess provision written back
Interest on bank deposits
Share based payment to employees
Dividend on investments
Finance costs
Other interest income
Operating profit before working capital changes
Movements in working capital (Increase)/decrease in trade receivables (Increase)/decrease in loans (Increase)/decrease in other financial assets (Increase)/decrease in other assets Increase/(decrease) in trade payables Increase/(decrease) in provisions Increase/(decrease) in other financial liabilities Increase/(decrease) in other liabilities
Cash generated from operations
Taxes paid
Net cash generated from operating activities - (A)
B. Cash flow from investing activities:
Purchase of property, plant and equipment and intangible assets
Proceeds from sale of property, plant and equipment and intangible assets Investments in mutual funds (net of proceeds)
Investment in subsidiaries
Other interest income
Interest on bank deposits
Fixed deposits with maturity more than three months (placed)/ matured (Net) Dividend on investments
Net cash used in investing activities - (B)
Integrity Insight Impact
(C lakh)
74,240
10,331 (230) (63) (3,390) (1,457) (114) (1,149) (492) 998 69 (70) (130) 2 (272) 640 -* 78,913
(21,650) (90) (1,114) (2,471) 928 1,556 9,262 2,348 67,682 (22,048) 45,634
(4,114) 225 (2,678) (110) -* 124 117 272 (6,164)
Particulars
Year ended December 31, 2023
Year ended December 31, 2022
86,770
10,378
(256)
(148)
(3,274)
1,435
(314)
(1,779)
(1,833)
62
23
-
(619)
1
(839)
366
(7)
89,966
4,380
(65)
(494)
(5,357)
17
2,254
5,476
6,276
102,453
(24,420)
78,033
(6,295)
383
(24,923)
(3,274)
7
592
(2)
839
(32,673)
172 Annual Report 2023