For the year ended 31 March 2023 31 March 2022 Cash flow from operating activities Profi t before tax from continuing operations 817.43 1,307.42 Adjustments: Depreciation and amortization expense 561.47 521.82 Impairment losses 2.08 4.24 Provision for doubtful advances 0.80 - Share of loss of an associate and a joint venture 85.23 60.34 Provision for doubtful debts and bad debts written off 6.25 61.27 Guarantee income (2.20) (2.20) Amortisation of government grants (6.73) (7.36) Property, plant and equipment written off 4.62 14.36 Gain on sale of Property, plant and equipment (“PPE”) (23.37) (31.24) Provisions no longer required/credit balances written back (21.00) (19.45) Gain on investments (26.22) (12.07) Interest income (3.96) (4.50) Interest expenses 32.19 35.02 Advances written off 0.72 1.32 Dividend income (0.01) - Lease rental income (21.19) (19.27) Operating profits before working capital changes 1,406.11 1,909.70 Changes in inventories (1,731.06) (75.69) Changes in trade receivables (101.51) (93.87) Changes in loans 0.58 7.86 Changes in other assets (0.42) (89.10) Changes in other fi nancial assets (9.80) (5.33) Changes in trade payables (69.92) 164.09 Changes in provisions 18.83 16.05 Changes in other fi nancial liabilities 0.27 (35.88) Changes in other liabilities 110.24 40.37 Cash generated from / (used in) operating activities (376.68) 1,838.20 Income tax paid, net (228.37) (353.86) Net cash generated from / (used in) operating activities of continuing operations (605.05) 1,484.34 Net cash used in operating activities of discontinued operations - (5.16) Net cash generated from / (used in) operating activities (A) (605.05) 1,479.18 Consolidated Statement of Cash Flow for the year ended 31 March 2023 (All amounts in ` millions, except share data and where otherwise stated) Heritage Foods Limited | 31st Annual report 2022-23 252
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