Cash Flow Standalone Statement

(Rs.crore)

Note Year Ended
31/03/2021
Year Ended
31/03/2020
Cash flow from operating activities
Profit/ (Loss) before Tax   1,574 952
Adjustment for:      
Finance Costs 33 1,469 1,679
Depreciation and Amortisation Expense 34 1,708 1,708
Non-Cash Employee Share-Based payments 31 15 27
Impairment Loss/ (Reversal) on Financial Assets (Net) 36 (7) 4
Impairment Loss on Non-Financial Assets 35 140 -
Other Non-Operating Income 27 (6) (83)
Unrealised Foreign Exchange (Gain)/ Loss (Net)   (1) 57
Unrealised (Gain)/Loss on Derivative Transactions (Net)   434 (116)
Fair Value (Gain) on modifi cation of Borrowings   (56) (19)
(Gain)/Loss on Assets Held for Sale (Net)   - 3
(Gain)/Loss on Property, Plant and Equipment and Intangible Assets Sold/Discarded (Net) 27 20 16
Interest Income 27 (105) (176)
Dividend Income 27 (18) (56)
Exceptional Income 38 (127) (25)
Changes in Cash Flow Hedges net of reclassification from OCI   (121) (412)
(Gain)/Loss on Investments measured at FVTPL (Net) 27 (421) (345)
Operating profit before Working Capital Changes   4,498 3,248
       
Changes in Working Capital  
  (Increase)/ Decrease in Inventories (Net) 11 (3,927) (615)
  (Increase)/ Decrease in Trade Receivables 12 493 1
  (Increase)/ Decrease in Financial Assets 9A & 9B (35) 3
  (Increase)/ Decrease in Non-Financial Assets 10 268 69
  Increase/ (Decrease) in Trade Payables 20 4,022 (1,044)
  Increase/ (Decrease) in Financial Liabilities 21A & 21B (9) 25
  Increase/ (Decrease) in Non-Financial Liabilities (including Contract Liabilities) 22,24 &
25
48 (216)
Cash Generated from Operation before Tax   5,358 1,471
Refund/ (Payment) of Income Tax (Net)   206 1,315
Net Cash Generated/ (Used) - Operating Activities   5,564 2,786
 
CASH FLOW FROM INVESTING ACTIVITIES
Payments to acquire Property Plant and Equipment, Intangible Assets and
Investment Property
  (1,137) (1,395)
Proceeds from disposal of Property Plant and Equipment, Intangible Assets and
Investment Property
  14 30
Sale proceeds from Slump Sale   - 25
Investment in Subsidiaries   (1) (15)
Investment in Associates and Joint Ventures   (2)
Investment in Equity Shares at FVTOCI   (43) (653)
(Purchase)/ Sale of Other Investments (Net)   (2,278) (697)
Loans and Deposits given   (167) (80)
Receipt of Loans and Deposits given   8 347
Interest Received   100 140
Dividend Received   18 56
Net Cash Generated/ (Used) - Investing Activities   (3,486) (2,244)
       
CASH FLOW FROM FINANCING ACTIVITIES      
Proceeds from issue of Equity Shares (Including Share Application Money)   5 6
Treasury Shares acquired by ESOP Trust   - (7)
Repayment of Long-Term Borrowings   (6) -
Principal Payments of Leases Liabilities   (69) (63)
Proceeds from/ (Repayment of) Current Borrowings (Net) (Refer Note 44)   (2,829) 3,121
Increase/ (Decrease) in Supplier's Credit   255 -
Finance Cost Paid   (1,440) (1,562)
Dividend Paid (including Dividend Distribution Tax)   (222) (314)
Net Cash Generated/ (Used) - Financing Activities   (4,306) 1,181
Net Increase/(Decrease) in Cash and Cash Equivalents   (2,228) 1,723
Add: Opening Cash and Cash Equivalents   3,231 1,508
Closing Cash and Cash Equivalents   1,003 3,231
       
Reconciliation of Closing Cash and Cash Equivalents with Balance Sheet:      
Cash and Cash Equivalents as per Balance Sheet 13 1,003 3,265
Less: Fair Value adjustments in Liquid Investments   - (6)
Less: Temporary Overdraft Balance in Current Accounts 21B - (28)
Cash and Cash Equivalents as per Cash Flow Statement   1,003 3,231
Supplemental Information      
Non-Cash Transactions from Investing and Financing Activities:      
Acquisition of Right of Use Assets 17   79
Basis of Preparation and Signifi cant Accounting Policies 1