Standalone Statement of Cash Flow for the year ended 31 March 2023 (All amounts in ` millions, except share data and where otherwise stated) 191 Standalone | Financial Statements Particulars For the year ended 31 March 2023 31 March 2022 Cash flow from operating activities Profi t before tax 893.38 1,352.60 Adjustments: Depreciation and amortization expense 538.50 499.64 Impairment losses 2.08 4.24 Provision for doubtful advances 0.80 - Provision for doubtful debts and bad debts written off 6.24 61.27 Advances written off 0.72 1.32 Profi t on sale of Property, plant and equipment (“PPE”) (23.37) (31.21) Gain on investments (25.94) (11.44) Provisions no longer required/ credit balances written back (12.96) (8.35) Interest income (2.32) (2.57) Interest expenses 25.09 27.21 Guarantee income (4.25) (4.25) Property, plant and equipment written off 4.43 14.35 Amortisation of government grants (6.74) (7.36) Lease rental income (22.24) (20.40) Dividend income on long term investments (0.01) - Operating profits before working capital changes 1,373.41 1,875.05 Movements in working capital: Changes in inventories (1,703.57) (72.40) Changes in trade receivables (105.57) (95.70) Changes in loans 0.58 7.86 Changes in other assets 37.99 (76.46) Changes in other fi nancial assets (48.54) (18.48) Changes in trade payables (54.38) 154.27 Changes in provisions 17.93 18.10 Changes in other fi nancial liabilities (5.15) (49.39) Changes in other liabilities 110.00 46.46 Cash generated from / (used in) operating activities (377.30) 1,789.31 Income tax paid, net (230.97) (351.15) Net cash generated from / (used in)operating activities (A) (608.27) 1,438.16 Cash flow from investing activities Purchase of PPE and other intangible assets, including CWIP and intangible assets under development (830.70) (444.68) Proceeds from sale of PPE 42.14 44.66 Consideration paid towards Business combination (27.11) - Investment in a joint venture (55.00) (104.65) Receipts of government grants - 73.26 Purchase of investments (2,500.00) (2,800.00)
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