| (Rs.crore) |
|
Note |
Year Ended
31/03/2023 |
Year Ended
31/03/2022 |
| Cash flow from operating activities |
| Profit/ (Loss) before Tax |
|
4,875 |
8,457 |
| Adjustment for: |
|
|
|
| Finance Costs |
37 |
1,300 |
1,417 |
| Depreciation and Amortisation Expense |
38 |
1,874 |
1,752 |
| Equity settled share-based payment |
35 |
47 |
35 |
| Impairment Loss/ (Reversal) on Non-Current Assets |
39 |
53 |
95 |
| Impairment Loss/ (Reversal) on Financial Assets (Net) |
40 |
12 |
2 |
| Other Non-Operating (Income)/Expenses (Net) |
|
(180) |
(117) |
| Unrealised Foreign Exchange (Gain)/ Loss (Net) |
|
(59) |
29 |
| Unrealised (Gain)/Loss on Derivative Transactions (Net) |
|
(445) |
53 |
| Fair Value (Gain) on modifi cation of Borrowings |
|
(48) |
(53) |
| (Gain)/Loss on Assets Held for Sale (Net) |
|
- |
- |
| (Gain)/Loss on Property, Plant and Equipment and Intangible Assets Sold/Discarded (Net) |
31 |
31 |
31 |
| Interest Income |
31 |
(290) |
(144) |
| Dividend Income |
31 |
(33) |
(31) |
| Exceptional (Income) / Expense (Net) |
42 |
(41) |
107 |
| Changes in Cash Flow Hedges (realised) |
|
1 |
(34) |
| (Gain)/Loss on Investments measured at FVTPL (Net) |
31 |
(163) |
(263) |
| Operating profit before Working Capital Changes |
|
6,934 |
11,336 |
| |
|
|
|
| Changes in Working Capital |
|
| |
(Increase)/ Decrease in Inventories (Net) |
|
846 |
(4,797) |
| |
(Increase)/ Decrease in Trade Receivables |
|
51 |
(1,030) |
| |
(Increase)/ Decrease in Others Financial Assets |
|
19 |
(91) |
| |
(Increase)/ Decrease in Others Non-Financial Assets |
|
(1,148) |
(767) |
| |
Increase/ (Decrease) in Trade Payables |
|
(1,092) |
1,898 |
| |
Increase/ (Decrease) in Others Financial Liabilities |
|
(6) |
32 |
| |
Increase/ (Decrease) in Non-Financial Liabilities (including Contract Liabilities) |
|
26 |
179 |
| Cash Generated from Operation before Tax |
|
5,630 |
6,760 |
| Refund/ (Payment) of Income Tax (Net) |
|
(794) |
(1,552) |
| Net Cash Generated/ (Used) - Operating Activities |
|
4,836 |
5,208 |
| |
| CASH FLOW FROM INVESTING ACTIVITIES |
Payments to acquire Property Plant and Equipment, Intangible Assets and
Investment Property |
|
(2,726) |
(1,506) |
Proceeds from disposal of Property Plant and Equipment, Intangible Assets and
Investment Property |
|
52 |
67 |
| Acquisition of business |
|
- |
(265) |
| Investment in Subsidiaries |
|
(4) |
(26) |
| Return of Capital from Subsidiary |
|
793 |
557 |
| Investment in Associates and Joint Ventures |
|
(17) |
(1) |
| (Purchase)/ Sale of Investment in Equity Shares at FVTOCI (Net) |
|
- |
102 |
| (Purchase)/ Sale of Other Investments (Net) |
|
(1,047) |
2,966 |
| Loans and Deposits given |
|
(3,022) |
(4,029) |
| Receipt of Loans and Deposits given |
|
4,224 |
44 |
| Interest Received |
|
233 |
123 |
| Dividend Received |
|
33 |
31 |
| Net Cash Generated/ (Used) - Investing Activities |
|
(1,481) |
(1,937) |
| |
|
|
|
| CASH FLOW FROM FINANCING ACTIVITIES |
|
|
|
| Proceeds from issue of Equity Shares (Including Share Application Money) |
|
- |
6 |
| Treasury Shares acquired by ESOP Trust |
|
(131) |
(94) |
| Proceeds from Shares issued by ESOP Trust |
|
6 |
15 |
| Proceeds from Non-Current Borrowings |
22A |
700 |
2,500 |
| Pre-payment of Non-Current Borrowings |
22A |
(74) |
(460) |
| Repayment of Non-Current Borrowings |
22A |
(6,002) |
(8) |
| Principal Payments of Leases Liabilities |
22A |
(132) |
(71) |
| Proceeds from/ (Repayment of) Current Borrowings (Net) |
22A |
(1,378) |
(2,923) |
| Proceeds from Current Borrowings from Subsidiary |
|
- |
1,000 |
| Repayment of Current Borrowings from Subsidiary |
|
- |
(1,000) |
| Increase/ (Decrease) in Supplier's Credit (Net) |
28 |
3,214 |
2,161 |
| Finance Cost Paid |
|
(1,603) |
(1,328) |
| Dividend Paid |
|
(890) |
(667) |
| Net Cash Generated/ (Used) - Financing Activities |
|
(6,290) |
(869) |
| Net Increase/(Decrease) in Cash and Cash Equivalents |
|
(2,935) |
2,402 |
| Add: Opening Cash and Cash Equivalents |
|
3,405 |
1,003 |
| Closing Cash and Cash Equivalents |
|
470 |
3,405 |
| |
|
|
|
| Reconciliation of Closing Cash and Cash Equivalents with Balance Sheet: |
|
|
|
| Cash and Cash Equivalents as per Balance Sheet |
17 |
472 |
3,405 |
| Less: Temporary Overdraft Balance in Current Accounts |
24 |
(2) |
- |
| Cash and Cash Equivalents as per Cash Flow Statement |
|
470 |
3,405 |
| Supplemental Information |
|
|
|
| Non-Cash Transactions from Investing and Financing Activities: |
|
|
|
| |
Acquisition of Right of Use Assets |
3A |
555 |
131 |
| Basis of Preparation and Signifi cant Accounting Policies |
1 |
|
|