Gujarat Alkalies and Chemicals Limited

CONSOLIDATED STATEMENT OF CASH FLOW FOR THE

YEAR ENDED 31 MARCH, 2021 ST

Particulars
A Cash Flow from Operating Activities
B Cash Flow from Investing Activities
C Cash Flow from Financing Activities
D Effect of unrealised exchange differences on translation of
foreign currency cash and cash equivalents
E Cash and Cash Equivalents at the beginning of the year
F Cash and Cash Equivalents at the end of the year
G Total Cash Flow During the year (A+B+C+D) or (F-E)
A CASH FLOW FROM OPERATING ACTIVITIES :
Net Profit / (Loss) Before Tax
Adjustments For :
Addition / (Deduction)
Share of (Profit) / Loss in Joint Venture
Depreciation and Amortisation Expenses
Interest Income
Dividend Received
Interest Expense
Net (Profit) / Loss on Sale of Property, Plant & Equipment
Net (Gain) / Loss arising from Financial Assets designated as FVTPL
Unrealised exchange (gain) / loss
Provision for Expected credit loss allowances
Provision for Gratuity / Leave
Stores and Spares W/off
Sub Total
Operating Profit Before Working Capital Changes
Decrease or (Increase) in Assets :
Trade Receivables
Loans
Other Assets
Other Financial Assets
Inventories
Increase / (Decrease) in Liabilities :
Trade Payables and Other Current Liabilities
Provisions
Other Financial Liabilities
Cash Generated from Operations Before Tax
Direct Taxes Paid
Net Cash Flow generated from Operating Activities : (Total - A)
167
LOW FOR THE

[Rs. in Lakhs]
2020-21 2019-20
42,117.23 62,971.50
(33,244.83) (63,453.48)
22,606.65 (14,585.11)

(197.12) 85.52
4,239.01 19,220.58
35,520.94 4,239.01
31,281.93 (14,981.57)

23,469.07 49,087.49

111.35 74.93
17,436.06 16,182.95
(4,472.36) (5,765.42)
(1,574.60) (1,525.92)
819.84 1,404.08
31.96 8.13
2,253.92 87.19
(57.09) 696.06
342.11 571.04
826.47 1,212.73
66.96 246.85
15,784.62 13,192.62
39,253.69 62,280.11

8,139.42 10,760.32
68.11 (57.30)
(206.13) (1,434.04)
(879.94) (109.71)
988.23 (727.64)

(2,008.14) (815.08)
192.51 128.38
1,873.49 (484.06)
47,421.24 69,540.98
(5,304.01) (6,569.48)
42,117.23 62,971.50
 48 Annual Report 2020-21
th

CONSOLIDATED STATEMENT OF CASH FLOW FOR THE YEAR E

31 MARCH, 2021 (Contd.)
ST

Particulars 2020-21
B CASH FLOW FROM INVESTING ACTIVITIES :
Payment for Property, Plant & Equipment (15,692.24)
Payment for Intangible Assets (58.88)
Proceeds from disposal of Property, Plant & Equipment 350.64
Payment for Capital Work-in-progress (63,714.97)
Payment for Investment in Joint Venture (5,400.00)
Payment for Investments (21,006.05)
Proceed from Sale of Investment 11,730.39
Interest Received 5,471.68
Dividend Received 1,574.60
Proceeds/Payment for Deposit -
Proceeds/Payment for Short Term Deposits 53,500.00
Net Cash used in Investment Activities - (Total - B) (33,244.83)
C CASH FLOW FROM FINANCING ACTIVITIES :
Interest and Finance charges paid (871.15)
Dividend paid (including dividend distribution tax) (5,888.07)
Unpaid Dividend 13.12
Proceeds from Non-Current Borrowings 36,054.17
Repayment of Non-Current Borrowings (6,506.50)
Proceeds/(Repayment) from/(to) Current Borrowings (Net) (188.28)
Payment of Lease Rent (6.64)
Net Cash used in Financing Activities - (Total - C) 22,606.65
D Effect of unrealised exchange differences on translation of
foreign currency cash and cash equivalents (197.12)
E CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR :
Cash and Cheques on Hand 3.51
Balances with Banks 4,235.50
Balances with Financial Institution -
Net Cash and Cash Equivalents at the beginning of the year (Total - D) 4,239.01
F CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR :
Cash and Cheques on Hand 3.34
Balances with Banks 2,517.60
Balances with Financial Institution 33,000.00
Net Cash and Cash Equivalents at the end of the year (Total - E) 35,520.94
G TOTAL CASH FLOW DURING THE YEAR (A+B+C+D) OR (F-E) 31,281.93
Note :-
1 The Cash Flow Statement has been prepared under the ‘Indirect Method’ set out in Ind AS -7 “Statement of Cash Flows”.
2 Previous Year’s figures have been regrouped / rearranged to confirm to the current year’s presentation, wherever necessary.
See accompanying notes forming part of financial statements 1-47.
As per our attached Report of even date. For and on behalf of the Board
For K. C. Mehta & Co. Milind Torawane, IAS Anil Mukim, IAS
Chartered Accountants Firm Reg. No. : Managing Director DIN No. :
106237W 03632394
Vishal P. Doshi Vinayak Kudtarkar
Partner General Manager (Finance) &
Membership No. 101533 Chief Financial Officer

Place : Gandhinagar
Date : 18 May, 2021
th

168
OW FOR THE YEAR ENDED

[Rs. in Lakhs]
2020-21 2019-20

(15,692.24) (41,417.44)
(58.88) (0.82)
350.64 5.86
(63,714.97) (15,959.31)
(5,400.00) (12,070.36)
(21,006.05) -
11,730.39 -
5,471.68 5,230.64
1,574.60 1,525.92
- 7,732.03
53,500.00 (8,500.00)
(33,244.83) (63,453.48)

(871.15) (1,474.59)
(5,888.07) (7,098.00)
13.12 15.44
36,054.17 -
(6,506.50) (5,942.31)
(188.28) (79.01)
(6.64) (6.64)
22,606.65 (14,585.11)

(197.12) 85.52

3.51 461.78
4,235.50 2,758.80
- 16,000.00
4,239.01 19,220.58

3.34 3.51
2,517.60 4,235.50
33,000.00 -
35,520.94 4,239.01
31,281.93 (14,981.57)

Statement of Cash Flows”.

ntation, wherever necessary.

behalf of the Board

Anil Mukim, IAS
 Chairman
DIN No. : 02842064
S. S. Bhatt
Company Secretary & Chief General
Manager (Legal & CC)

Place : Gandhinagar
Date : 18 May, 2021
th