| (Rs.crore) |
|
Note |
Year ended
31/03/2022 |
Year ended
31/03/2021 |
| A. CASH FLOW FROM OPERATING ACTIVITIES |
| Profit/ (Loss) before Tax from Continuing Operations |
|
19,574 |
7,905 |
| Adjustment for : |
|
|
|
| |
Finance Costs |
32 |
3,768 |
3,768 |
| |
Depreciation and Amortization |
33 |
6,729 |
6,628 |
| |
Impairment Loss/ (Reversal) of Non-current Assets (Net) |
34 |
155 |
138 |
| |
Impairment Loss/ (Reversal) on Financial Assets (Net) |
35 |
155 |
(26) |
| |
Non-Cash Employee Share-Based payments |
30 |
35 |
15 |
| |
Share in (Profit)/ Loss in Equity Accounted Investments (Net of Tax) |
48D, E |
(6) |
(5) |
| |
Unrealised Foreign Exchange (Gain)/ Loss (Net) |
|
(113) |
(37) |
| |
Unrealised (Gain)/ Loss on Derivative Transactions (Net) |
|
353 |
487 |
| |
Fair Value (Gain)/ Loss on modification of borrowings |
|
(183) |
(117) |
| |
(Gain)/ Loss on Property, Plant and Equipment and Intangible Assets Sold/
Discarded (Net) |
26 |
100 |
35 |
| |
Interest Income |
26 |
(225) |
(181) |
| |
Dividend Income |
26 |
(32) |
(25) |
| |
(Gains)/ Losses on Investments measured at Fair Value through Profit and Loss (Net) |
26 |
(359) |
(543) |
| |
Exceptional Income |
|
(5) |
(127) |
| |
Changes in Cash Flow Hedges net of reclassification from OCI |
|
(34) |
(121) |
| |
Amortisation of government grants |
|
(255) |
(116) |
| |
Other Non-operating (Income)/ Expenses (Net) |
|
69 |
- |
| Operating Profit before Working Capital Changes |
|
29,726 |
17,648 |
| |
|
|
|
| Changes in Working Capital: |
|
|
|
| |
(Increase)/ Decrease in Inventories |
|
(13,690) |
(4,640) |
| |
(Increase)/ Decrease in Trade Receivables |
|
(7,886) |
(2,001) |
| |
(Increase)/ Decrease in Financial Assets |
|
(285) |
346 |
| |
(Increase)/ Decrease in Non-Current Assets |
|
(1,434) |
399 |
| |
Increase/ (Decrease) in Trade Payables |
|
12,683 |
7,361 |
| |
Increase/ (Decrease) in Financial Liabilities |
|
983 |
(289) |
| |
Increase/(Decrease) in Non Financial Liabilities (incl. contract liabilities) |
|
497 |
344 |
| Cash Generation from Operation before Tax |
|
20,594 |
19,168 |
| Refund/ (Payment) of Income Tax (Net) |
|
(3,773) |
(1,256) |
| Net Cash Generated/ (Used) - Operating Activities - Continuing Operations |
|
16,821 |
17,912 |
| Net Cash Generated/ (Used) - Operating Activities - Discontinued Operations |
|
17 |
(680) |
| Net Cash Generated/ (Used) - Operating Activities |
|
16,838 |
17,232 |
| |
|
|
|
| B. CASH FLOW FROM INVESTMENT ACTIVITIES |
|
|
|
| Payments to acquire Property, Plant and Equipment, Intangible Assets and
Investment Property |
|
(5,426) |
(5,565) |
| Proceeds from disposal of Property, Plant and Equipment, Intangible Assets and
Investment Property |
|
71 |
48 |
| Net cash inflow on disposal of Subsidiaries |
|
66 |
- |
| Acquisition of business, net of cash acquired |
|
(412) |
(19,524) |
| Investment in equity accounted investees |
|
(1) |
- |
| Investment in Equity Shares at FVTOCI |
|
363 |
(43) |
| (Purchase)/ Sale of Other Investments (Net) |
|
4,226 |
(2,775) |
| Loans and Deposits given |
|
(6,214) |
(266) |
| Receipt of Loans and Deposits given |
|
5 |
5 |
| Interest Received |
|
207 |
203 |
| Dividend Received |
|
32 |
25 |
| Lease payments received from finance lease |
|
9 |
10 |
| Net Cash Generated/ (Used) - Investing Activities - Continuing Operations |
|
(7,074) |
(27,882) |
| Net Cash Generated/ (Used) - Investing Activities - Discontinued Operations |
|
- |
2,245 |
| Net Cash Generated/ (Used) - Investing Activities |
|
(7,074) |
(25,637) |
| |
|
|
|
| C. CASH FLOW FROM FINANCING ACTIVITIES |
|
|
|
| Proceeds from issue of Equity Shares (Including Share Application Money) |
|
6 |
3 |
| Treasury Shares acquired by ESOP Trust |
|
(94) |
- |
| Proceeds from shares issued by ESOP Trust |
|
15 |
2 |
| Redemption of Debenture |
|
(3) |
(3) |
| Proceeds from Borrowings |
|
14,197 |
14,105 |
| Pre-payment of Non-current Borrowings |
|
(17,321) |
(12,472) |
| Repayment of Borrowings |
|
(623) |
(4,053) |
| Increase/ (Decrease) in Supplier's Credit (Net) |
|
2,161 |
255 |
| Principal Payments of Lease Liabilities |
|
(337) |
(331) |
| Proceeds from/ (Repayment of) Current Borrowings (Net) |
|
(849) |
1,528 |
| Increase/ (Decrease) in Supplier's Credit (Net) |
|
255 |
- |
| Finance Cost Paid |
|
(3,250) |
(3,678) |
| Dividend Paid (including Dividend Distribution Tax) |
|
(667) |
(222) |
| Net Cash Generated/ (Used) - Financing Activities - Continuing Operations |
|
(6,765) |
(4,866) |
| Net Cash Generated/ (Used) - Financing Activities - Discontinued Operations |
|
- |
(16) |
| Net Cash Generated/ (Used) - Financing Activities |
|
(6,765) |
(4,882) |
| Net Increase/ (Decrease) in Cash and Cash Equivalents |
|
2,999 |
(13,287) |
| Add : Opening Cash and Cash Equivalents |
|
8,339 |
21,269 |
| Add : Effect of exchange variation on Cash and Cash Equivalents |
|
301 |
357 |
| Closing Cash and Cash Equivalents |
|
11,639 |
8,339 |
| |
|
|
|
| Reconciliation of Closing Cash and Cash Equivalents with Balance Sheet: |
|
|
|
| |
Cash and Cash Equivalents as per Balance Sheet |
13 |
11,639 |
8,339 |
| |
Less: Temporary Overdraft Balance in Current Accounts |
|
|
|
| |
Cash and Cash Equivalents as per Cash Flow Statement |
|
8,339 |
11,639 |
| |
|
|
|
| Supplemental Information |
|
|
|
| Non Cash Transactions from Investing and Financing Activities: |
|
|
|
| |
Acquisition of Right of Use Assets |
|
412 |
451 |
| Capitalised interest paid included in Investing activities |
|
118 |
151 |
| Basis of Preparation and Significant Accounting Policies |
1 |
|
|