STANDALONE ACCOUNTS 305 Cash Flow Statement | for the year ended 31st March, 2024 Rupees crores 2024 2023 A. CASH FLOW FROM OPERATING ACTIVITIES: Profit before exceptional items and tax............................................................................................................................................................................ 13,482.97 9,560.32 Adjustments for: Depreciation, amortisation and impairment expense.......................................................................................................................................... 3,438.85 3,154.46 (Gain) on foreign exchange fluctuations (net) ........................................................................................................................................................ (8.82) (58.74) Dividend on investment and interest income .......................................................................................................................................................... (2,512.45) (1,988.05) (Gain) arising on financial assets / liabilities measured at fair value ..................................................................................................... (886.55) (304.30) (Gain) arising on sale of non-current investments .............................................................................................................................................. (239.87) — Impairment provisions for non-current investment (net) ............................................................................................................................... (28.19) — Finance costs .................................................................................................................................................................................................................................. 138.77 272.78 Equity-settled share-based payment expenses ..................................................................................................................................................... 111.49 106.63 (Gain) on sale of assets and business transfer (refer note 16) ................................................................................................................. (209.60) — (Gain) on property, plant and equipment sold / scrapped / written off (net) .................................................................................. (24.60) (62.97) (220.97) 1,119.81 Operating profit before working capital changes........................................................................................................................................................ 13,262.00 10,680.13 Changes in: Trade and other receivables.................................................................................................................................................................................................. (891.34) (2,197.80) Inventories.......................................................................................................................................................................................................................................... (623.47) (3,083.66) Trade and other payables and provisions.................................................................................................................................................................... 2,382.91 5,668.58 868.10 387.12 Cash generated from operations............................................................................................................................................................................................. 14,130.10 11,067.25 Income taxes paid (net) ................................................................................................................................................................................................................ (2,850.94) (1,937.95) NET CASH FLOW FROM OPERATING ACTIVITIES.................................................................................................................................................. 11,279.16 9,129.30 B. CASH FLOW FROM INVESTING ACTIVITIES: Payments to acquire property, plant and equipment and intangible assets .......................................................................................... (5,029.13) (4,354.23) Proceeds from sale of property, plant and equipment and intangible assets ...................................................................................... 196.34 922.96 Payments to acquire non-current investments - subsidiaries ........................................................................................................................... (2,941.88) (3,144.37) Payments to acquire non-current investments - joint ventures ..................................................................................................................... (498.05) (10.20) Payments to acquire other non-current investments ............................................................................................................................................ (475.60) — Proceeds from sale of other non current investments ........................................................................................................................................ 2.34 47.13 Payments to acquire current investments ..................................................................................................................................................................... (32,196.25) (35,880.17) Proceeds from sale of current investments .................................................................................................................................................................. 33,933.85 34,607.61 Proceeds from sale of assets and business transfer (refer note 16) ......................................................................................................... 846.90 — Net changes in earmarked balances and margin accounts with banks .................................................................................................... 0.30 (0.09) Bank deposits placed ..................................................................................................................................................................................................................... (5,903.92) (3,677.75) Bank deposits matured ................................................................................................................................................................................................................. 4,212.47 3,452.44 Interest received ...................................................................................................................................................................................................................... 541.32 305.63 Dividends received ............................................................................................................................................................................................................................ 1,860.18 1,607.14 Receivables / Loans / Inter-corporate deposits given ............................................................................................................................................ (3,099.56) (1,332.41) Receivables / Loans / Inter-corporate deposits refunded .................................................................................................................................... 2,620.81 1,590.11 Proceeds from sale of non current investments in subsidiaries, associates, joint ventures ....................................................... 747.37 1,112.72 NET CASH FLOW FROM INVESTING ACTIVITIES.................................................................................................................................................... (5,182.51) (4,753.48)
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