Cash Flow Statement
| Group | Company | |||
| For the year ended 31st March | 2014 | 2013 | 2014 | 2013 |
| Rs. | Rs. | Rs. | Rs. | |
| Cash Flows from Operating Activities | ||||
| Profit Before Tax | 3,327,222,905 | 2,672,015,761 | 2,800,601,403 | 2,300,903,185 |
| Adjustments for: | ||||
| Depreciation and Amortization | 590,999,501 | 449,572,762 | 551,874,611 | 432,827,833 |
| Provision for Retirement Benefits | 30,771,517 | 20,533,064 | 26,229,557 | 15,281,491 |
| Provision/(Reversal) for Fall in Value of Investment | (2,083,298) | 7,462,291 | (2,083,298) | 7,462,291 |
| Provision for/Write-off of Bad and Doubtful Debts | 3,879,856 | 1,245,688 | 3,845,683 | – |
| Gain on Sale of Property, Plant and Equipment | (13,068,896) | (4,082,369) | (8,517,957) | (1,403,798) |
| Gain on Fair Value Changes in Unit Trust | (624,161) | (133,269) | (624,161) | (133,269) |
| Profit on Sales of Investment | – | (43,508) | – | (43,508) |
| Share of Results of Associate | (6,676,920) | – | – | – |
| Reversal of Provisions, Advances and Unclaimed Dividend | – | (13,137,149) | – | – |
| Dividend Income | (9,767,963) | (8,804,734) | (44,825,872) | (40,101,689) |
| Net Finance Income | (137,876,989) | (239,109,829) | (134,613,235) | (202,871,907) |
| 3,782,775,552 | 2,885,518,708 | 3,191,886,731 | 2,511,920,629 | |
| Changes in Working Capital | ||||
| (Increase)/Decrease Inventories | (88,213,743) | (42,907,289) | (225,755,492) | 139,406,200 |
| (Increase)/Decrease Trade and Other Receivables | (955,728,341) | (1,452,139,898) | (329,435,936) | (1,195,798,954) |
| (Increase)/Decrease Other Current Financial Assets | (1,609,647,922) | (315,586,469) | (1,609,513,643) | (315,607,768) |
| (Increase)/Decrease Due from Related Parties | (5,750,937) | (69,056,408) | 388,911 | (16,531,237) |
| Increase/(Decrease)Trade and Other Payables | 860,514,541 | 454,098,649 | 696,468,835 | 580,766,790 |
| Increase/(Decrease) Other Current Financial Liabilities | (93,410,850) | 193,558,415 | (93,410,850) | 193,558,415 |
| Increase/(Decrease) Due to Related Parties | 4,884,847 | (1,495,947) | 14,072,214 | (1,172,232) |
| Cash Generated from Operating Activities | 1,895,423,147 | 1,651,989,761 | 1,644,700,770 | 1,896,541,843 |
| Interest Paid | (9,587,400) | (1,718,190) | (1,972,226) | (1,531,588) |
| Tax Paid | (254,822,690) | (346,312,881) | (144,786,641) | (269,906,810) |
| Gratuity Paid | (9,210,433) | (3,132,258) | (5,345,533) | (1,607,593) |
| Net Cash Flows from Operating Activities | 1,621,802,624 | 1,300,826,432 | 1,492,596,370 | 1,623,495,852 |
| Cash Flows from/(used in) Investing Activities | ||||
| Acquisition of Property, Plant and Equipment | (498,323,755) | (1,211,885,944) | (379,585,259) | (1,197,715,093) |
| Investment in Intangible Assets | (74,225,421) | – | (74,225,421) | – |
| Investment in Other Non-current Financial Assets | (37,290,000) | (154,327,879) | – | (154,327,879) |
| Investment in Investment Properties | (110,865,448) | (28,597,185) | – | – |
| Proceeds from Sale of Property, Plant and Equipment | 28,915,557 | 13,818,979 | 24,364,618 | 11,139,979 |
| Proceeds from Sale of Investment | – | 252,342 | – | 252,342 |
| Investment in Unit Trust Fund | – | (100,000,000) | – | (100,000,000) |
| Investment in Subsidiaries | (340,647) | (102,986,895) | (340,647) | (102,986,895) |
| Contribution to Stated Capital by Non-controlling Interest | 65,000,000 | – | – | – |
| Investment in Associate | (55,465,410) | – | (55,465,410) | – |
| Withdrawal of/(Investments in) Short Term Deposit | 231,462,302 | (387,122,273) | 238,028,996 | (327,287,875) |
| Dividend Income | 9,767,963 | 8,804,734 | 44,825,872 | 40,101,689 |
| Interest Income | 147,464,389 | 240,828,019 | 136,585,461 | 204,403,495 |
| Net Cash flows from/(used in) Investing Activities | (293,900,470) | (1,721,216,102) | (65,811,790) | (1,626,420,237) |
| Cash Flows from/(used in) Financing Activities | ||||
| Dividends Paid | (500,000,000) | (500,000,000) | (500,000,000) | (500,000,000) |
| Dividend Paid to Non-Controlling Interest | (4,699,274) | (5,506,985) | – | – |
| Repayment of Loan | (5,978,141) | (6,608,406) | (5,978,141) | (6,608,406) |
| Payment of Finance Lease Liabilities | (7,229,814) | (525,608) | (6,441,390) | – |
| Net Cash from/(used in) Financing Activities | (517,907,229) | (512,640,999) | (512,419,531) | (506,608,406) |
| Net Increase/(Decrease) in Cash and Cash Equivalents | 809,994,925 | (933,030,669) | 914,365,049 | (509,532,791) |
| Cash and Cash Equivalent at the beginning (Note 27) | 691,101,962 | 1,624,132,631 | 566,129,748 | 1,075,662,539 |
| Cash and Cash Equivalent at the End | 1,501,096,887 | 691,101,962 | 1,480,494,797 | 566,129,748 |
Figures in brackets indicate deductions.