Cash Flow Consolidated Statement

(Rs.crore)

Note Year ended
31/03/2021
Year ended
31/03/2020
A. CASH FLOW FROM OPERATING ACTIVITIES
Profit/ (Loss) before Tax from Continuing Operations   7,905 5,924
Adjustment for :      
  Finance Costs 32 3,738 4,197
  Depreciation and Amortization 33 6,628 5,091
  Impairment Loss/ (Reversal) of Non-current Assets (Net) 34 138 109
  Impairment Loss/ (Reversal) on Financial Assets (Net) 35 (26) 22
  Non-Cash Employee Share-Based payments 30 15 28
  Share in (Profit)/ Loss in Equity Accounted Investments (Net of Tax) 48 (5) (4)
  Unrealised Foreign Exchange (Gain)/ Loss (Net)   (37) 47
  Unrealised (Gain)/ Loss on Derivative Transactions (Net)   487 (182)
  Fair Value (Gain)/ Loss on modification of borrowings   (117) (20)
  (Gain)/ Loss on Property, Plant and Equipment and Intangible Assets Sold/ Discarded (Net) 26 35 7
  Interest Income 26 (181) (289)
  Dividend Income 26 (25) (35)
  (Gains)/ Losses on Investments measured at Fair Value through Profit and Loss (Net) 26 (543) (456)
  Exceptional Income   (127) (25)
  Changes in Cash Flow Hedges net of reclassification from OCI   (121) (412)
  Other Non-operating (Income)/ Expenses (Net)   - (57)
Operating Profit before Working Capital Changes   17,764 13,945
       
Changes in Working Capital:      
  (Increase)/ Decrease in Inventories (Net)   (4,640) (347)
  (Increase)/ Decrease in Trade Receivables   (2,001) 2,424
  (Increase)/ Decrease in Financial Assets   346 (365)
  (Increase)/ Decrease in Non Financial Assets   399 (78)
  Increase/ (Decrease) in Trade Payables   7,314 (2,523)
  Increase/ (Decrease) in Financial Liabilities   (289) 262
  Increase/(Decrease) in Non Financial Liabilities (incl. contract liabilities)   275 (551)
Cash Generation from Operation before Tax   19,168 12,847
Refund/ (Payment) of Income Tax (Net)   (1,256) (102)
Net Cash Generated/ (Used) - Operating Activities - Continuing Operations   17,912 12,745
Net Cash Generated/ (Used) - Operating Activities - Discontinued Operations   (680) -
Net Cash Generated/ (Used) - Operating Activities   17,232 12,745
       
B. CASH FLOW FROM INVESTMENT ACTIVITIES      
Payments to acquire Property, Plant and Equipment, Intangible Assets and Investment Property   (5,565) (6,791)
Proceeds from disposal of Property, Plant and Equipment, Intangible Assets and Investment Property   48 59
Sale proceeds from Slump Sale   - 25
Acquisition of business, net of cash acquired   (19,524) -
Investment in equity accounted investees   - (3)
Investment in Equity Shares at FVTOCI   43 (653)
(Purchase)/ Sale of Other Investments (Net)   (2,775) (1,578)
Loans and Deposits given   (266) (55)
Receipt of Loans and Deposits given   5 321
Interest Received   203 283
Dividend Received   25 48
Receipts of government grants   - 33
Lease payments received from finance lease   10 10
Net Cash Generated/ (Used) - Investing Activities - Continuing Operations   (27,882) (8,427)
Net Cash Generated/ (Used) - Investing Activities - Discontinued Operations   2,245 -
Net Cash Generated/ (Used) - Investing Activities   (25,637) (8,427)
       
C. CASH FLOW FROM FINANCING ACTIVITIES      
Proceeds from issue of Equity Shares (Including Share Application Money)   5 7
Treasury Shares acquired by ESOP Trust   - (7)
Redemption of Debenture   (3) (3)
Proceeds from Borrowings   22,739 15,537
Repayment of Borrowings   (17,047) (8,308)
Principal Payments of Lease Liabilities   (331) (334)
Proceeds from/ (Repayment of) Current Borrowings (Net)   (6,584) 4,054
Increase/ (Decrease) in Supplier's Credit (Net)   255 -
Finance Cost Paid   (3,678) (3,970)
Dividend Paid (including Dividend Distribution Tax)   (222) (320)
Net Cash Generated/ (Used) - Financing Activities - Continuing Operations   (4,866) 6,656
Net Cash Generated/ (Used) - Financing Activities - Discontinued Operations   (16) -
Net Cash Generated/ (Used) - Financing Activities   (4,882) 6,656
Net Increase/ (Decrease) in Cash and Cash Equivalents   (13,287) 10,974
Add : Opening Cash and Cash Equivalents   21,269 9,095
Add : Effect of exchange variation on Cash and Cash Equivalents   357 1,200
Closing Cash and Cash Equivalents   8,339 21,269
       
Reconciliation of Closing Cash and Cash Equivalents with Balance Sheet:      
  Cash and Cash Equivalents as per Balance Sheet 13 8,339 21,303
  Less: Fair Value adjustments in Liquid Investments   - (6)
  Less: Temporary Overdraft Balance in Current Accounts   - (28)
  Cash and Cash Equivalents as per Cash Flow Statement   8,339 21,269
       
Supplemental Information      
Non Cash Transactions from Investing and Financing Activities:      
  Acquisition of Right of Use Assets   451 447
Capitalised interest paid included in Investing activities   151 102
Basis of Preparation and Significant Accounting Policies 1    
* Amount below rounding off convention.