Particulars March 31, 2021 March 31, 2020

Cash flow from operating activities

(Loss)/ Profit after tax (142.94 ) 1,190.52
Adjustments :
Income tax expense (417.73 ) 422.53
Depreciation and amortisation expense 1,835.30 1,857.96
Interest income (95.32 ) (21.43 )
Interest income from financial asset at amortised cost (35.42 ) (24.29 )
Provision for loss allowance (46.42 ) 139.95
Bad receivables written off 32.33 7.50
Net loss from financial asset at amortized cost 13.09 0.52
Property usage right 16.41 16.41
Finance costs 759.80 852.73
Share based payment to employees (refer note 43) 6.01 30.03
Government grant income (63.66 ) (60.28 )
Provision for impairment of investment - 5.71
Loss on sale/disposal of Property, plant and equipment 50.60 60.80
Profit on sale of investment - (18.69 )
Exceptional items (refer note 45) - 108.70
Unrealised foreign exchange loss, net 11.14 (44.32 )
Share of loss of equity accounted investees 68.37 34.30
Operating cash flow before working capital changes 1,991.56 4,558.65
Changes in trade receivables (148.63 ) (105.47 )
Changes in inventories 124.02 229.50
Changes in loans, other financial assets and other assets (30.31 ) 441.77
Changes in trade payables, other financial liabilities and other liabil 602.02 (129.11 )
Changes in provision 16.13 97.96
Cash generated from operations 2,554.79 5,093.30
Income taxes (paid) / refund received (net) 535.74 (659.85 )
Net cash generated from operating activities (A) 3,090.53 4,433.45
Cash flow from investing activities
Acquisition of Property, plant and equipment (including capital wo (701.01 ) (1,158.86 )
assets and Intangible assets under development)
Proceeds from sale of property, plant and equipment 3.53 14.53
Purchase of Investments - (8.45 )
Proceeds from sale of investments - 5.42
Purchase of mutual fund (419.98 ) (7,455.00 )
Proceeds from sale of mutual fund - 6,779.97
Payment towards acquisition of business
Investment in equity shares of an associate
Investment for acquisition of subsidiary
Investment in promissory note in an associate
Investment in bank deposit (157.50 ) (112.19 )
Proceeds from bank deposits 64.12 39.68
Interest received 80.98 9.46
Net cash used in investing activities (B) (1,129.86 ) (1,885.44 )
Cash flow from financing activities
Proceeds from long-term borrowings 115.54 429.83
Repayment of long-term borrowings (1,184.06 ) (1,510.32 )
Proceeds from commercial papers
Repayment of commercial papers
Dividend paid - (489.71 )
Proceeds from exercise of share options 0.34 1.01
Interest and other borrowing costs (433.88 ) (508.73 )
Payment of lease liabilities (refer note 31) (482.25 ) (391.53 )
Net cash used in financing activities (C) (1,984.31 ) (2,469.45 )
Net increase / (decrease) in cash and cash equivalents (A+B+C) (23.64 ) 78.56
Cash and cash equivalents at the beginning of the year (refer note 918.44 843.53
Effects of exchange gain on restatement of foreign currency cash 0.27 (3.65 )
Cash and cash equivalents at the end of the year 895.07 918.44
31st March 2019 31st March 2018

933.95 803.66

1,373.59 999.50
(15.60 ) (27.49 )
(17.44 ) (15.32 )
107.56 83.06
66.91 30.27
60.90 5.31
7.56 - 14.09
16.41 16.40
713.95 467.55
(10.24 ) 42.46
(39.68 ) (35.28 )
25.54 -
4.83 14.83
(2.73 ) (3.10 )
- (5.41 )
(6.12 ) 3.75
23.34 46.35
3,242.73 2,426.54
(49.16 ) (760.41 )
(56.57 ) (106.09 )
27.46 (121.24 )
131.91 605.75
29.58 116.58
3,325.95 2,161.13
(539.48 ) (338.53 )
2,786.47 1,822.60

(1,500.10 ) (2,037.33 )

4.93 11.39

-
(2,645.00 ) (2,645.00 )
2,647.73 2,668.10
(1,924.49 )
(8.58 )
(1,613.42 )
(102.20 ) (65.04 )
(73.55 ) (11.34 )
49.09 63.36
6.16 44.72
(1,612.94 ) (5,517.63 )

5,579.98 3,835.56
(5,303.88 ) (369.69 )
500.00
(500.00 )

3.96 0.54
(553.01 ) (315.70 )
0.00 0.00
(272.95 ) 3,150.71
900.58 (364.32 )
(57.05 ) 175.21
0.00 139.10
843.53 (50.01 )