| (Rs.crore) | ||||
| Note | Year Ended 31/03/2024 |
Year Ended 31/03/2023 |
||
| Cash flow from operating activities | ||||
| Profit/ (Loss) before Tax | 4,995 | 4,875 | ||
| Adjustment for: | ||||
| Finance Costs | 22 | 1,268 | 1,300 | |
| Depreciation and Amortisation Expense | 3G | 1,961 | 1,874 | |
| Equity settled share-based payment | 14A | 56 | 47 | |
| Impairment Loss/ (Reversal) on Non-Current Assets | 3H | - | 53 | |
| Impairment Loss/ (Reversal) on Financial Assets (Net) | 23 | 11 | 12 | |
| Other Non-Operating (Income)/Expenses (Net) | (8) | (180) | ||
| Unrealised Foreign Exchange (Gain)/ Loss (Net) | (1) | (59) | ||
| Unrealised (Gain)/Loss on Derivative Transactions (Net) | 32 | (445) | ||
| Fair Value (Gain) on modifi cation of Borrowings | (48) | (48) | ||
| (Gain)/Loss on Assets Held for Sale (Net) | - | - | ||
| (Gain)/Loss on Property, Plant and Equipment and Intangible Assets Sold/Discarded (Net) | 18 | 28 | 31 | |
| Interest Income | 18 | (354) | (290) | |
| Dividend Income | 18 | (34) | (33) | |
| Exceptional (Income) / Expense (Net) | 25 | (21) | (41) | |
| Changes in Cash Flow Hedges (realised) | 15 | 1 | ||
| (Gain)/Loss on Investments measured at FVTPL (Net) | (235) | (163) | ||
| Operating profit before Working Capital Changes | 7,665 | 6,934 | ||
| Changes in Working Capital | ||||
| (Increase)/ Decrease in Inventories (Net) | 816 | 846 | ||
| (Increase)/ Decrease in Trade Receivables | 121 | 51 | ||
| (Increase)/ Decrease in Others Financial Assets | (104) | 19 | ||
| (Increase)/ Decrease in Others Non-Financial Assets | 938 | (1,148) | ||
| Increase/ (Decrease) in Trade Payables | (715) | (1,092) | ||
| Increase/ (Decrease) in Others Financial Liabilities | - | (6) | ||
| Increase/ (Decrease) in Non-Financial Liabilities (including Contract Liabilities) | 216 | 26 | ||
| Cash Generated from Operation before Tax | 8,937 | 5,630 | ||
| Refund/ (Payment) of Income Tax (Net) | (825) | (794) | ||
| Net Cash Generated/ (Used) - Operating Activities | 8,112 | 4,836 | ||
| CASH FLOW FROM INVESTING ACTIVITIES | ||||
| Payments to acquire Property Plant and Equipment, Intangible Assets and Investment Property |
(3,776) | (2,726) | ||
| Proceeds from disposal of Property Plant and Equipment, Intangible Assets and Investment Property |
45 | 52 | ||
| Acquisition of business | - | - | ||
| Investment in Subsidiaries | (4) | (4) | ||
| Return of Capital from Subsidiary | - | 793 | ||
| Investment in Associates and Joint Ventures | (26) | (17) | ||
| (Purchase)/ Sale of Investment in Equity Shares at FVTOCI (Net) | (43) | - | ||
| (Purchase)/ Sale of Other Investments (Net) | 3,049 | (1,047) | ||
| Loans and Deposits given | (1,707) | (3,022) | ||
| Receipt of Loans and Deposits given | 2,479 | 4,224 | ||
| Interest Received | 261 | 233 | ||
| Dividend Received | 34 | 33 | ||
| Net Cash Generated/ (Used) - Investing Activities | 312 | (1,433) | ||
| 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 | 12A | - | 700 | |
| Pre-payment of Non-Current Borrowings | 12A | (4,495) | (74) | |
| Repayment of Non-Current Borrowings | 12A | (700) | (6,002) | |
| Increase/ (Decrease) in Supplier's Credit (Net) | 12D | (1,166) | 3,214 | |
| Principal Payments of Leases Liabilities | 12B | (93) | (132) | |
| Proceeds from/ (Repayment of) Current Borrowings (Net) | 12B | 513 | (1,378) | |
| Finance Cost Paid | (1,329) | (1,651) | ||
| Dividend Paid | (667) | (890) | ||
| Net Cash Generated/ (Used) - Financing Activities | (8,036) | (6,338) | ||
| Net Increase/(Decrease) in Cash and Cash Equivalents | 388 | (2,935) | ||
| Add: Opening Cash and Cash Equivalents | 470 | 3,405 | ||
| Closing Cash and Cash Equivalents | 858 | 470 | ||
| Reconciliation of Closing Cash and Cash Equivalents with Balance Sheet: | ||||
| Cash and Cash Equivalents as per Balance Sheet | 5I | 864 | 472 | |
| Less: Temporary Overdraft Balance in Current Accounts | 12C | (6) | (2) | |
| Cash and Cash Equivalents as per Cash Flow Statement | 858 | 470 | ||
| Supplemental Information | ||||
| Non-Cash Transactions from Investing and Financing Activities: | ||||
| Acquisition of Right of Use Assets | 3C | 65 | 555 | |
| Notes forming part of standalone financial statements | ||||
