| (Rs.crore) | ||||
| Note | Year ended 31/03/2024 |
Year ended 31/03/2023 |
||
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||||
| Profit/ (Loss) before Tax | 14,012 | 13,241 | ||
| Adjustment for : | ||||
| Finance Costs | 22 | 3,858 | 3,646 | |
| Depreciation and Amortization | 3G | 7,521 | 7,086 | |
| Impairment Loss/ (Reversal) of Non-current Assets (Net) | 3H | 360 | 208 | |
| Impairment Loss/ (Reversal) on Financial Assets (Net) | 23 | 25 | 11 | |
| Equity Settled Share-Based Payment | 14A | 57 | 48 | |
| Share in (Profit)/ Loss in Equity Accounted Investments (Net of Tax) | 1C | (2) | (9) | |
| Unrealised Foreign Exchange (Gain)/ Loss (Net) | (8) | (92) | ||
| Unrealised (Gain)/ Loss on Derivative Transactions (Net) | 350 | (631) | ||
| Fair Value (Gain)/ Loss on modification of borrowings (Net) | (146) | (48) | ||
| (Gain)/ Loss on Assets Held for Sale (Net) | (7) | 5 | ||
| (Gain)/ Loss on Property, Plant and Equipment and Intangible Assets Sold/ Discarded (Net) | 18 | 85 | 41 | |
| Interest Income | 18 | (786) | (559) | |
| Dividend Income | 18 | (34) | (34) | |
| Gains/(Loss) on Investments Measured at FVTPL (Net) | 18 | (251) | (202) | |
| Exceptional (Income)/ Expenses (Net) | (21) | (41) | ||
| Changes in Cash Flow Hedges net of reclassification from OCI | 15 | 1 | ||
| Amortisation of government grants | (237) | (230) | ||
| Other Non-operating (Income)/ Expenses (Net) | (4) | 4 | ||
| Operating Profit before Working Capital Changes | 24,787 | 22,445 | ||
| Changes in Working Capital: | ||||
| (Increase)/ Decrease in Inventories | 2,381 | 2,839 | ||
| (Increase)/ Decrease in Trade Receivables | 1 | 5,751 | ||
| (Increase)/ Decrease in Other Financial Assets | (98) | 408 | ||
| (Increase)/ Decrease in Non-Current Assets | 1,074 | (1,464) | ||
| Increase/ (Decrease) in Trade Payables | (1,731) | (6,527) | ||
| Increase/ (Decrease) in Financial Liabilities | (81 | (1,280) | ||
| Increase/(Decrease) in Non Financial Liabilities (incl. contract liabilities) | 398 | (184) | ||
| Cash Generated from Operation before Tax | 26,731 | 21,988 | ||
| Refund/ (Payment) of Income Tax (Net) | (2,675) | (2,733) | ||
| Net Cash Generated/ (Used) - Operating Activities - Continuing Operations | 24,056 | 19,255 | ||
| Net Cash Generated/ (Used) - Operating Activities - Discontinued Operations | - | (47) | ||
| Net Cash Generated/ (Used) - Operating Activities | 24,056 | 19,208 | ||
| B. CASH FLOW FROM INVESTMENT ACTIVITIES | ||||
| Payments to acquire Property, Plant and Equipment, Intangible Assets and Investment Property | (15,728) | (9,737) | ||
| Proceeds from disposal of Property, Plant and Equipment, Intangible Assets and Investment Property | 50 | 100 | ||
| Net cash inflow on disposal of Subsidiaries / business | - | 24 | ||
| Investment in equity accounted investees | (30) | (17) | ||
| Investment in Equity Shares at FVTOCI | (43) | (57) | ||
| (Purchase)/ Sale of Other Investments (Net) | 1,899 | (214) | ||
| Loans and Deposits given | (3,468) | (3,222) | ||
| Receipt of Loans and Deposits given | 2,445 | 4,615 | ||
| Interest Received | 551 | 445 | ||
| Dividend Received | 34 | 34 | ||
| Lease payments received from finance lease | 14 | 13 | ||
| Net Cash Generated/ (Used) - Investing Activities | (14,276) | (8,016) | ||
| C. 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 | 3,990 | 701 | ||
| Pre-payment of Non-current Borrowings | (4,477) | (3,451) | ||
| Repayment of Non-Current Borrowings | (1,273) | (6,174) | ||
| Increase/ (Decrease) in Supplier's Credit (Net) | (1,246 | 3,214 | ||
| Principal Payments of Lease Liabilities | (500 | (512) | ||
| Proceeds from/ (Repayment of) Current Borrowings (Net) | (2,633) | 737 | ||
| Finance Cost Paid | (3,912) | (3,950) | ||
| Dividend Paid | (667) | (890) | ||
| Net Cash Generated/ (Used) - Financing Activities | (10,817) | (10,450) | ||
| Net Increase/ (Decrease) in Cash and Cash Equivalents | (1,037) | 742 | ||
| Add : Opening Cash and Cash Equivalents | 12,838 | 11,639 | ||
| Add : Effect of exchange variation on Cash and Cash Equivalents | 9 | 457 | ||
| Closing Cash and Cash Equivalents | 11,810 | 12,838 | ||
| Reconciliation of Closing Cash and Cash Equivalents with Balance Sheet: | ||||
| Cash and Cash Equivalents as per Balance Sheet | 5G | 11,816 | 12,840 | |
| Less: Fair Value adjustments in Liquid Investments | - | - | ||
| Less: Temporary Overdraft Balance in Current Accounts | 12C | (6 | (2) | |
| Cash and Cash Equivalents as per Cash Flow Statement | 11,810 | 12,838 | ||
| Supplemental Information | ||||
| Non Cash Transactions from Investing and Financing Activities: | ||||
| Acquisition of Right of Use Assets | 3C | 410 | 1,148 | |
