Cash Flow Standalone Statement

(Rs.crore)

Note Year Ended
31/03/2024
Year Ended
31/03/2023
Cash flow from operating activities
Profit/ (Loss) before Tax   4,995 4,875
Adjustment for:      
Finance Costs 22 1,268 1,300
Depreciation and Amortisation Expense 3G 1,961 1,874
Equity settled share-based payment 14A 56 47
Impairment Loss/ (Reversal) on Non-Current Assets 3H - 53
Impairment Loss/ (Reversal) on Financial Assets (Net) 23 11 12
Other Non-Operating (Income)/Expenses (Net)   (8) (180)
Unrealised Foreign Exchange (Gain)/ Loss (Net)   (1) (59)
Unrealised (Gain)/Loss on Derivative Transactions (Net)   32 (445)
Fair Value (Gain) on modifi cation of Borrowings   (48) (48)
(Gain)/Loss on Assets Held for Sale (Net)   - -
(Gain)/Loss on Property, Plant and Equipment and Intangible Assets Sold/Discarded (Net) 18 28 31
Interest Income 18 (354) (290)
Dividend Income 18 (34) (33)
Exceptional (Income) / Expense (Net) 25 (21) (41)
Changes in Cash Flow Hedges (realised)   15 1
(Gain)/Loss on Investments measured at FVTPL (Net)   (235) (163)
Operating profit before Working Capital Changes   7,665 6,934
       
Changes in Working Capital  
  (Increase)/ Decrease in Inventories (Net)   816 846
  (Increase)/ Decrease in Trade Receivables   121 51
  (Increase)/ Decrease in Others Financial Assets   (104) 19
  (Increase)/ Decrease in Others Non-Financial Assets   938 (1,148)
  Increase/ (Decrease) in Trade Payables   (715) (1,092)
  Increase/ (Decrease) in Others Financial Liabilities   - (6)
  Increase/ (Decrease) in Non-Financial Liabilities (including Contract Liabilities)   216 26
Cash Generated from Operation before Tax   8,937 5,630
Refund/ (Payment) of Income Tax (Net)   (825) (794)
Net Cash Generated/ (Used) - Operating Activities   8,112 4,836
 
CASH FLOW FROM INVESTING ACTIVITIES
Payments to acquire Property Plant and Equipment, Intangible Assets and
Investment Property
  (3,776) (2,726)
Proceeds from disposal of Property Plant and Equipment, Intangible Assets and
Investment Property
  45 52
Acquisition of business   - -
Investment in Subsidiaries   (4) (4)
Return of Capital from Subsidiary   - 793
Investment in Associates and Joint Ventures   (26) (17)
(Purchase)/ Sale of Investment in Equity Shares at FVTOCI (Net)   (43) -
(Purchase)/ Sale of Other Investments (Net)   3,049 (1,047)
Loans and Deposits given   (1,707) (3,022)
Receipt of Loans and Deposits given   2,479 4,224
Interest Received   261 233
Dividend Received   34 33
Net Cash Generated/ (Used) - Investing Activities   312 (1,433)
       
CASH FLOW FROM FINANCING ACTIVITIES      
Proceeds from issue of Equity Shares (Including Share Application Money)   - -
Treasury Shares acquired by ESOP Trust   (119) (131)
Proceeds from Shares issued by ESOP Trust   20 6
Proceeds from Non-Current Borrowings 12A - 700
Pre-payment of Non-Current Borrowings 12A (4,495) (74)
       
Repayment of Non-Current Borrowings 12A (700) (6,002)
Increase/ (Decrease) in Supplier’s Credit (Net) 12D (1,166) 3,214
Principal Payments of Leases Liabilities 12B (93) (132)
Proceeds from/ (Repayment of) Current Borrowings (Net) 12B 513 (1,378)
Finance Cost Paid   (1,329) (1,651)
Dividend Paid   (667) (890)
Net Cash Generated/ (Used) - Financing Activities   (8,036) (6,338)
Net Increase/(Decrease) in Cash and Cash Equivalents   388 (2,935)
Add: Opening Cash and Cash Equivalents   470 3,405
Closing Cash and Cash Equivalents   858 470
       
Reconciliation of Closing Cash and Cash Equivalents with Balance Sheet:      
Cash and Cash Equivalents as per Balance Sheet 5I 864 472
Less: Temporary Overdraft Balance in Current Accounts 12C (6) (2)
Cash and Cash Equivalents as per Cash Flow Statement 858 470
Supplemental Information      
Non-Cash Transactions from Investing and Financing Activities:      
Acquisition of Right of Use Assets 3C 65 555
       
Notes forming part of standalone financial statements