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2022-23 Cash Flow Statement Analysis

The document is a cash flow statement for a company for the years ending March 31, 2023 and March 31, 2022. It shows cash flows from operating, investing and financing activities. The operating activities section lists adjustments made to reconcile profit/loss to cash generated from operations, including depreciation, provisions and other non-cash items. The investing activities section outlines cash flows from purchases/sales of property, investments and other long term assets.

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Surya Chourasia
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659 views1 page

2022-23 Cash Flow Statement Analysis

The document is a cash flow statement for a company for the years ending March 31, 2023 and March 31, 2022. It shows cash flows from operating, investing and financing activities. The operating activities section lists adjustments made to reconcile profit/loss to cash generated from operations, including depreciation, provisions and other non-cash items. The investing activities section outlines cash flows from purchases/sales of property, investments and other long term assets.

Uploaded by

Surya Chourasia
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

Cash Flow Statement

(` in crores)
Year ended Year ended
March 31, 2023 March 31, 2022
Cash flows from operating activities:
Profit/(Loss) for the year from continuing operations 2,728.13 (1,739.23)
Profit for the year from discontinued operations - 348.37
Adjustments for:
Depreciation and amortisation expense 1,766.86 2,724.93
Allowances for trade and other receivables 105.12 42.71
Discounting of warranty and other provisions (128.53) -
Inventory write down (net) 32.21 25.25
Provision for Intangible assets under development 276.91 -
Provision/(reversal) for loan given to/investment and cost of closure in subsidiary
companies/joint venture (net) 4.55 (699.15)
Accrual for share-based payments 20.46 18.04
Profit on sale of assets (net) (including assets scrapped / written off) (88.47) (70.95)
Profit on sale of investments at FVTPL (net) (71.82) (109.82)
Marked-to-market gain on investments measured at FVTPL (6.81) (10.16)
Tax expense/(credit) (net) (1,473.33) 143.32
Finance costs 2,047.51 2,300.73
Interest income (245.42) (323.59)
Dividend income (187.52) (80.08)
Unrealized foreign exchange loss (net) 230.40 112.69
2,282.12 4,073.92
Cash flows from operating activities before changes in following assets and liabilities 5,010.25 2,683.06

Trade receivables (306.46) (1,015.62)


Loans and advances and other financial assets 126.28 (245.40)
Other current and non-current assets (98.21) (240.50)
Inventories 658.37 (1,201.08)
Trade payables and acceptances (957.24) 5,285.19
Other current and non-current liabilities 620.22 (56.72)
Other financial liabilities (88.17) 289.73
Provisions (21.46) (60.79)
Cash generated from/(used in) operations 4,943.58 5,437.87
Income taxes paid (net) (168.15) (155.94)
Net cash from/(used in) operating activities 4,775.43 5,281.93
Cash flows from investing activities:
Payments for property, plant and equipments (761.29) (1,191.03)
Integrated Report / 2022-23

Payments for other intangible assets (936.07) (639.64)


Proceeds from sale of property, plant and equipments 122.70 99.57
Investments in Mutual Fund (purchased)/sold (net) 2,078.75 (3,560.47)
Investments in subsidiary companies (191.18) (870.91)
Proceeds from sale of defence business - 234.09
Loan given to subsidiary companies/payment for costs of closure in subsidiary companies (45.00) (51.10)
Return of Investment by subsidiary company 131.83 -
(Increase)/decrease in short term inter corporate deposit (net) (15.00) 30.00
320

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