Page 242 - Index

Standalone
Standalone Statement of Cash Flow
for the year ended December 31, 2024 Particulars Year ended
December 31, 2024
(C lakh)
Year ended
December 31, 2023
A. Cash flow from operating activities:
Profit before tax 70,542 76,338
Depreciation and amortisation expenses 4,327 6,692
Interest income on financial assets carried at amortised cost (193) (256)
Modification/waiver of lease rent (1) -
Unrealised foreign exchange loss/ (gain) (130) 605
(36) (323)
Gain on fair valuation of current investments (2,135) (1,272)
Profit on sale of current investments (1,953) (1,237)
Adjustments for:
Profit on sale of property, plant and equipment (9) 9
Finance costs 311 328
Provision for doubtful trade receivables 385 -
Provision for other financial assets- 23
Excess provison written back (21) -
Interest on bank deposits (38) (78)
Other interest income - (7)
Dividend on investments (35,785) (39,044)
Exchange (gain)/ loss on translation of assets and liabilities Share based payment to employees - 1
Operating profit before working capital changes 35,264 41,779
Movements in working capital
(Increase)/decrease in trade receivables 8,718 (3,484)
(Increase)/decrease in loans (175) (74)
(Increase)/decrease in other financial assets (2,436) (774)
(Increase)/decrease in other assets 2,450 (4,291)
Increase/(decrease) in trade payables (1,168) 1,374
Increase/(decrease) in provisions 1,030 2,167
Increase/(decrease) in other financial liabilities 2,802 2,855
Increase/(decrease) in other liabilities (126) 498
Cash generated from operations 46,359 40,050
Taxes paid, net (14,328) (11,934)
Net cash generated from operating activities - (A) 32,031 28,116
B. Cash flow from investing activities:
Purchase of property, plant and equipment and intangible assets (13,929) (2,966)
Proceeds from sale of property, plant and equipment and intangible assets 124 355
Other interest income - 7
Investment in mutual funds (61,387) (63,980)
Sale proceeds from investments in mutual funds 49,905 43,008
Investment in subsidiary (54) (721)
Fixed deposits with maturity more than three months (placed)/ matured (net) (99) (41)
Demerger of business undertaking, net of cash (63) -
Interest on bank deposits 41 67
Dividend on investments 35,785 39,044
Net cash generated from investing activities - (B) 10,323 14,773
240 Annual Report 2024