Consolidated Statement of Cash Flows: Ind-AS
| Particulars | (US $ in Million) | ||
|---|---|---|---|
March 16 | March 17 | March 18 |
|
| (A) CASH FLOW FROM OPERATING ACTIVITIES | |||
| Net Profit before tax and extraordinary items | 21.98 | (55.27) | (6.75) |
| Adjustments for : | |||
| Depreciation and Amortization Expenses | 81.82 | 40.58 | 41.24 |
| Finance Costs | 72.06 | 85.86 | 94.71 |
| Interest Income | (2.84) | (1.97) | (1.49) |
| Licence Fees | (0.31) | (0.29) | (0.59) |
| Dividend Income | 0.00 | 0.00 | 0.00 |
| Bad debts & Provision for Doubtful Debts | 4.87 | 83.02 | 0.15 |
| Profit on Sale of Investment (net) | (0.00) | 0.00 | 0.00 |
| (Profit)/Loss on Sale of Asset (net) | (0.18) | (0.00) | (1.49) |
| Gain on Buyback of Senior Notes | (2.38) | 0.00 | 0.00 |
| Employee Stock Option Scheme | 1.38 | 0.01 | 0.73 |
| Exchange difference adjustment(net) (Including amortization of FCMITDA) | 13.40 | 0.84 | 2.39 |
| OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES | 189.80 | 152.78 | 128.90 |
| Adjustments for : | |||
| Trade Receivables, Loans & Advances and Other Assets | (155.77) | (162.77) | (182.14) |
| Trade Payables, Other Liabilities and Provisions | 4.94 | 5.26 | 71.41 |
| CASH GENERATED FROM OPERATIONS | 38.97 | (4.73) | 18.17 |
| Direct taxes paid (net of refunds) | (3.01) | (2.43) | (6.08) |
| NET CASH FROM OPERATING ACTIVITIES | 35.96 | (7.16) | 12.09 |
| (B) CASH FLOW FROM INVESTING ACTIVITIES | |||
| Purchase of Fixed Assets (including CWIP) | (120.38) | (15.47) | (1.82) |
| Sale of Fixed Assets | 5.19 | 0.05 | 4.39 |
| Sale / purchase of Investment (net) | 0.03 | 0.00 | (0.01) |
| Interest received | 2.61 | 2.04 | 1.76 |
| Licence Fees | 0.31 | 0.29 | 0.59 |
| Dividend received from Mutual Funds | 0.00 | 0.00 | 0.00 |
| Consideration towards Acquisition / Intangibles | (1.54) | (0.87) | (0.17) |
| Deposits having original maturity over three months and restricted balance | (12.89) | 0.63 | 7.52 |
| NET CASH USED IN INVESTING ACTIVITIES | (126.67) | (13.33) | 12.26 |
| (C) CASH FLOW FROM FINANCING ACTIVITIES | |||
| Repayment of short-term borrowings (net) | 63.81 | 6.34 | 1.57 |
| Proceeds from long-term borrowings | 44.94 | 92.54 | 69.67 |
| Repayment of long-term borrowings | (3.22) | (43.24) | (61.03) |
| Dividend and Dividend Tax Paid | (7.30) | 0.00 | 0.00 |
| Interest paid | (68.52) | (36.99) | (37.98) |
| Proceeds from issue of Share Capital (includes security premium) | 0.22 | 0.24 | 0.18 |
| NET CASH FROM FINANCING ACTIVITIES | 29.93 | 18.89 | (27.61) |
| NET INCREASE IN CASH & CASH EQUIVALENTS | (60.78) | (1.60) | (3.25) |
| CASH & CASH EQUIVALENTS(OPENING BALANCE) | 68.75 | 8.17 | 6.55 |
| CASH & CASH EQUIVALENTS(CLOSING BALANCE) | 7.97 | 6.57 | 3.29 |
