Page 244 - Crisil Annual Report 2023

Standalone 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 Waiver of lease liability
Unrealised foreign exchange loss/ (gain)
Profit on sale of property, plant and equipment
Gain on fair valuation of current investments
Profit on sale of current investments
Finance costs
Provision for doubtful trade receivables
Provision for other financial assets
Excess provison written back
Interest on bank deposits
Other interest income
Dividend on investments
Exchange loss on translation of assets and liabilities
Share based payment to employees
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 Other interest income
Investment in mutual funds (net)
Investment in subsidiary
Fixed deposits with maturity more than three months (placed)/ matured (Net) Interest on bank deposits
Dividend on investments
Net cash generated from investing activities - (B)
Integrity Insight Impact
(C lakh)
44,186
6,785 (230) (63) (688) (107) (244) (786) 561 391 41 (70) (67) -* (16,704) 255 27 33,287
(10,617) (95) (1,256) (2,529) 477 1,152 7,003 877 28,299 (9,417) 18,882
(3,009) 199 -* (1,601) - 113 68 16,704 12,474
Particulars
Year ended December 31, 2023
Year ended December 31, 2022
76,338
6,692
(256)
-
605
(323)
(1,272)
(1,237)
328
-
23
-
(78)
(7)
(39,044)
9
1
41,779
(3,484)
(74)
(774)
(4,291)
1,374
2,167
2,855
498
40,050
(11,934)
28,116
(2,966)
356
7
(20,973)
(721)
(41)
67
39,044
14,773
242 Annual Report 2023