STANDALONE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH, 2020 (ALL AMOU

IN LAKHS)

Particulars Notes For the year ended 31st March 2020

A. Cash flow from operating activities
Profit before tax 35,759.03
Adjustments :
Depreciation and amortisation expense 2,368.29
Interest Income -36.06
Finance Cost 2,181.26
Gain on sale of Current Investment 623.12
Operating profit before working capital changes 40,895.64
Adjustments for (Increase)/decrease in operating assets
Trade Receivables 3030.59
Inventories -1777.39
Other non current financial assets -35.95
Other non current assets -453.73
Other current financial assets -9.62
Other current assets 1044.23
Adjustments for Increase/(decrease) in operating liabilities
Trade Payables 1748.08
Long term provisions 236.93
Short term provision -23.49
Other financial liabilities 899.77
Other current liabilities -136.27
Cash generated from operating activities 45,418.79
Income taxes paid (net of refunds) 8640.92
Net Cash flows from operating activities (A) 36,777.87
B. Cash flow from Investing activities
Payments for Purchase of property, plant and equipment -9,941.46
Proceeds from sale of Property, plant & equipment 13.43
Changes in Investments -24,557.68
Sale/(purchase) of mutual funds -2,984.35
Bank balances not considered as cash and cash equivalents -38.61
Interest received 36.06
Net cash flow from /( used in) investing activities (B) -37,472.61
C. Cash flows from financing activities
(Repayment)/Proceeds from long term borrowings 9,125.25
(Repayment)/Proceeds from short term borrowings 1,124.44
Finance Cost -1,906.88
Changes In Lease Liability 91.59
Dividends paid to equity holders (including dividend distribution tax) -7,672.29
Net cash flow from /(used In) financing activities (C) 762.11
Net increase/(decrease) in cash and cash equivalents (A+B+C) 67.37
Net Cash Flow from Operating Activities

Particulars 2020
Net Cash flows from operating activities 36777.87

In, 2020 the net cash flow from operating activities increased by : 31737.42
Percentage increase 629.65%

The positive cash flow from operating activities mean that the operating revenue is more than the operating expense. We hav
in operating cash flow from 2019 to 2020. The main reason behind this changes was that the profit before tax was more than
of 2019 and also the working capital in 2019 was in negative but it become positive in 2020. Positive and increasing cash flow
means that the core business activities of the company is thriving. It provides an indicator of profitability potential of the comp

Net Cash Flow from Investing Activities

Particulars 2020
Net Cash flows from investing activities -37472.61

In, 2020 the net cash flow from investing activities decreased by : -30924.65
Percentage decrease 472.28%

The cash flow from investing activities shows the cash generated or spent relating to investment activities. Negative cash flow
activities can mean the poor performance of the company or it might be due to significant amount of cash being invested for t
the company. In the case of this company, it is clearly seen that the negative cash flow was because of the investments made
indicate the company's poor performance.

Net Cash Flow from Financing Activities

Particulars 2020
Net Cash flows from financing activities 762.11

In, 2020 the net cash flow from financing activities decreased by : -1835.67
Percentage decrease -70.66%
Cash flow from financing activities depicts the net flow of cash that are used to fund the company. Financing activities include
debt, equity and dividends.The positive cash flow from financing activities sugest that the more money is flowing in than flowi
increase the assets of the company. In this company the cash flow is decreasing from 2019 as the company had paid more inc
dividends to equity share holders in 2020 which is more than thrice as was paid in 2019 and also the finance cost of the compa
tremendously.

Working capital changes

Particulars 2020
Adjustments for (Increase)/decrease in operating assets
Trade Receivables 3030.59
Inventories -1777.39
Other non current financial assets -35.95
Other non current assets -453.73
Other current financial assets -9.62
Other current assets 1044.23
Adjustments for Increase/(decrease) in operating liabilities
Trade Payables 1748.08
Long term provisions 236.93
Short term provision -23.49
Other financial liabilities 899.77
Other current liabilities -136.27
Total 4523.15

In, 2020 the woking capital is incresed by: 13355.81

Percentage increase -151.21%

Working capital represents the difference between firm's current assets and current liabilities. Positive working capital is when
more curent assets than current liabilities which means that company can efficiently cover its short tem liabilities but having a
for a longer period of time can depicts that the firm is not managing its cash properly. In this company the firm was having a n
in 2019 and positive in 2020. It showed a increase of 150% approimately. Working capital was negative in 2019 because the co
credit sale but improved in 2020. Also, the other financial liabilities was negative in 2019 which became positive in 2020.
RCH, 2020 (ALL AMOUNTS IN INDIAN RUPEES

For the year ended 31st March 2019

15,786.71

1149.68
-19.76
278.92
-16.33
17,179.22

-8489.11
-1708.92
171.58
2703.51
4.01
-370.65

985.36
288.58
-273.18
-1751.42
-392.42
8,346.56
3306.11
5,040.45

-5,659.03
-19.56
0.00
-689.77
-199.36
19.76
-6,547.96

5,203.03
-24.64
-278.92
0
-2,301.69
2,597.78
1,090.27
 2019
5040.45

perating expense. We have seen a 630% increase

before tax was more than doubled in 2020 than
and increasing cash flow from operating activity
bility potential of the company.

2019
-6547.96

tivities. Negative cash flow from investing

of cash being invested for the long term health of
of the investments made by company and it does

2019
2597.78
 inancing activities include transaction involving
ney is flowing in than flowing out that can
mpany had paid more income of the company as
finance cost of the company increased

2019

-8489.11
-1708.92
171.58
2703.51
4.01
-370.65

985.36
288.58
-273.18
-1751.42
-392.42
-8832.66

ve working capital is when the firm is having

tem liabilities but having a postive working capital
ny the firm was having a negative working capital
tive in 2019 because the company sold items in
ame positive in 2020.