Page 170 - Index

Consolidated
Consolidated 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 92,647 86,770
Adjustments for :
Depreciation and amortisation expenses 6,995 10,378
Interest income on financial assets carried at amortised cost (193) (256)
Modification/ waiver of lease rent (7) (148)
Exchange (gain)/ loss on translation of assets and liabilities 962 (3,274)
Unrealised foreign exchange (gain)/ loss (410) 1,435
Profit on sale of property, plant and equipment (36) (314)
Profit on sale of current investments (3,090) (1,779)
Gain on fair valuation of current investments (3,088) (1,833)
Provision for doubtful trade receivables 58 62
Provision on other financial assets- 23
Excess provision written back (21) -*
Interest on bank deposits (598) (619)
Share based payment to employees - 1
Dividend on investments (472) (839)
Finance costs 403 366
Other interest income (7) (7)
Operating profit before working capital changes 93,143 89,966
Movements in working capital
(Increase)/decrease in trade receivables 12,591 6,093
(Increase)/decrease in loans (229) (65)
(Increase)/decrease in other financial assets (2,869) (494)
(Increase)/decrease in other assets 2,538 (5,357)
Increase/(decrease) in trade payables 4,299 17
Increase/(decrease) in provisions 1,236 2,254
Increase/(decrease) in other financial liabilities 727 5,476
Increase/(decrease) in other liabilities (3,593) 4,563
Cash generated from operations 1,07,843 1,02,453
Taxes paid, net (31,337) (24,420)
Net cash generated from operating activities - (A) 76,506 78,033
B. Cash flow from investing activities :
Purchase of property, plant and equipment and intangible assets (17,316) (6,294)
Proceeds from sale of property, plant and equipment and intangible assets 214 383
Investments in mutual funds Sales proceeds from investments in mutual funds 79,753 65,581
Investment in subsidiaries (54) (3,274)
Other interest income 7 7
(1,02,216) (90,505)
Fixed deposits with maturity more than three months (placed)/ matured (net) Interest on bank deposits 608 592
(98) (2)
Dividend on investments 472 839
Net cash used in investing activities - (B) (38,630) (32,673)
C. Cash flow from financing activities :
Receipts from allotment of shares and share application money 242 920
Dividend paid (42,412) (35,816)
168 Annual Report 2024