| |
Apr-05
to Mar-06 |
Oct-04
to Mar-05 |
| (A) Cash flow
from Operating Activities |
| [a] |
Net Profit /(Loss) before tax
and exceptional items |
3374.60 |
(493.03) |
| Adjustment for |
|
|
| Depreciation |
744.28 |
348.45 |
| Interest |
317.43 |
830.76 |
| Provisions/write off for doubtful
bad debts and advances |
30.42 |
20.25 |
| (Profit)/Loss on sale/discard
of fixed assets (Net) |
(21.45) |
6.65 |
| Fringe Benefit Tax Paid |
(21.30) |
- |
| Interest Income |
(35.56) |
(4.09) |
| Provisions for doubtful debts
written back |
(19.01) |
(2.43) |
| |
4,369.41 |
706.55 |
| |
| [b] |
Operating profit
before working capital changes |
| Adjustment for: |
|
|
| Trade and other receivables |
382.44 |
(1,070.83) |
| Inventories |
1,252.22 |
349.76 |
| Trade payables |
(1,928.58) |
(5,860.58) |
| |
| [c] |
Cash generated from operations |
4,075.49 |
(5875.09) |
| Direct taxes (paid) / received |
(9.88) |
(7.41) |
| Income tax refund received |
- |
11.94 |
| |
| |
Cash from operating activities
before exceptional items |
4,065.61 |
(5,870.56) |
| [d] |
Exceptional item/ Prior Period
Adjustment |
167.70 |
- |
| |
Net cash flow from operating
activities |
4,233.31 |
(5,870.56) |
| |
| (B) |
Cash flow from
Investing Activities |
| |
Sale of Fixed Assets |
31.03 |
1.75 |
| Interest received |
31.59 |
4.17 |
| Purchase of fixed assets |
(158.62) |
(30.86) |
| Net Cash from / (used in)
Investing Activities |
(96.00) |
(24.94) |
| |
| (C) |
Cash flow from
Financing Activities |
| |
Proceeds from borrowings |
2,070.00 |
6180.00 |
| Repayment for borrowings |
(6,121.60) |
(123.00) |
| Interest paid |
(42.93) |
(144.05) |
| Net Cash from / (used in)
Financing Activities |
(4094.53) |
(5,912.95) |
| |
| (D) |
Net increase/(decrease)
in Cash & Cash equivalents |
| |
Cash & Cash equivalents
at beginning of the year |
| Cash balance and Cheques on hand |
12.15 |
1.85 |
| Bank Balance in Current Accounts |
99.10 |
127.61 |
| Bank Balances in Fixed Deposits Account |
83.69 |
48.03 |
| |
|
194.94 |
177.49 |
| |
Cash & Cash equivalents at end of the year |
| |
Cash balance and Cheques on hand |
3.21 |
12.15 |
| |
Bank Balance in Current Accounts |
151.78 |
99.10 |
| |
Bank Balances in Fixed Deposits Account |
82.73 |
83.69 |
| |
|
237.72 |
194.94 |
| |
Net increase in Cash & Cash equivalents |
42.78 |
17.45 |
| |
(Cash and cash equivalents represent Cash and Bank balances) |
|
|
| |
| |
Note : |
| |
1. Previous year figures have been regrouped / recasted wherever necessary. |
| |
2. Exceptional items are net off non cash items Rs.1,355.47 |
