Consolidated Statement of Cash Flows: Indian GAAP
| Particulars | US $ in Million | ||
|---|---|---|---|
June 12 | June 13 | March 14 (9M) | |
| (A) CASH FLOW FROM OPERATING ACTIVITIES | |||
| Net Profit after tax and extraordinary items | 43.03 | (140.58) | 47.20 |
| Adjustments for : | |||
| Depreciation and Amortization Expenses | 78.72 | 255.66 | 60.51 |
| Finance Costs | 20.24 | 37.15 | 41.25 |
| Interest Income | (1.03) | (0.94) | (0.61) |
| Dividend Income | (0.63) | (0.19) | (0.01) |
| Tax Expenses | 7.72 | 0.69 | (13.94) |
| Bad debts & Provision for Doubtful Debts | 0.62 | 0.13 | 1.51 |
| Profit on Sale of Investment (net) | (0.01) | (0.00) | - |
| (Profit)/Loss on Sale of Asset (net) | 7.63 | (0.12) | 0.05 |
| Employee Stock Option Scheme | - | 0.78 | 0.96 |
| Exchange difference adjustment(net) (Including amortization of FCMITDA) | 9.95 | (14.15) | 4.70 |
| OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES | 166.25 | 138.44 | 141.61 |
| Adjustments for : | |||
| Trade Receivables, Loans & Advances and Other Assets | 5.15 | (7.37) | (55.40) |
| Trade Payables, Other Liabilities and Provisions | (3.03) | 55.10 | 13.57 |
| CASH GENERATED FROM OPERATIONS | 168.36 | 186.17 | 99.77 |
| Direct taxes paid (net of refunds) | (1.13) | (6.69) | (1.16) |
| NET CASH FROM OPERATING ACTIVITIES | 167.23 | 179.48 | 98.61 |
| (B) CASH FLOW FROM INVESTING ACTIVITIES | |||
| Purchase of Fixed Assets (including CWIP) | (160.35) | (251.53) | (124.07) |
| Sale of Fixed Assets | 0.01 | 0.27 | 1.23 |
| Sale / purchase of Investment (net) | 12.34 | 4.26 | (1.61) |
| Interest received | 1.02 | 0.13 | 1.18 |
| Dividend received from Mutual Funds | 0.63 | 0.19 | 0.01 |
| Consideration towards Acquisition / Intangibles | (87.75) | (42.52) | (15.35) |
| Deposits having original maturity over three months and restricted balance | 0.01 | (14.10) | (1.13) |
| NET CASH USED IN INVESTING ACTIVITIES | (234.07) | (303.30) | (139.74) |
| (C) CASH FLOW FROM FINANCING ACTIVITIES | |||
| Proceeds from Loans | 230.88 | 190.75 | 64.29 |
| Dividend and Dividend Tax Paid | (11.65) | (9.42) | (9.42) |
| Redemption of FCCBs | (135.35) | 0.00 | 0 |
| Interest paid | (19.28) | (34.38) | (32.72) |
| NET CASH FROM FINANCING ACTIVITIES | 64.59 | 146.94 | 22.15 |
| NET INCREASE IN CASH & CASH EQUIVALENTS | (2.25) | 23.12 | (18.98) |
| CASH & CASH EQUIVALENTS(OPENING BALANCE) | 5.58 | 3.14 | 26.09 |
| CASH & CASH EQUIVALENTS(CLOSING BALANCE) | 3.33 | 26.26 | 7.11 |
Note: For the convenience of translation, USD numbers are arrived at by dividing INR numbers for each of the year, by INR-to-USD Rate of Rs56.309 for June, 2012, Rs59.6995 for June, 2013 and Rs60.0998 for March, 2014.
