MAHINDRA & MAHINDRA LTD. Standalone Accounts 287 Cash Flow Statement | for the year ended 31st March, 2025 Rupees crores 2025 2024 A. CASH FLOW FROM OPERATING ACTIVITIES: Profit before tax.................................................................................................................................................................................................................................. 15,650.12 13,457.78 Adjustments for: Depreciation, amortisation and impairment expense.......................................................................................................................................... 4,226.78 3,488.01 Loss / (Gain) on foreign exchange fluctuations (net).......................................................................................................................................... 37.83 (7.92) Dividend on investment and interest income........................................................................................................................................................... (2,971.49) (2,303.98) (Gain) arising on financial assets / liabilities measured at fair value....................................................................................................... (132.60) (893.09) (Gain) arising on sale of non-current investments................................................................................................................................................ (116.80) (239.87) Impairment provisions for non-current investment (net)................................................................................................................................. 775.84 (28.19) Finance costs.................................................................................................................................................................................................................................... 250.47 140.48 Equity-settled share-based payment expenses....................................................................................................................................................... 105.87 111.61 (Gain) on sale of assets and business transfer........................................................................................................................................................ — (209.60) (Gain) on property, plant and equipment sold / scrapped / written off (net).................................................................................... (269.53) (24.60) 1,906.37 32.85 Operating profit before working capital changes........................................................................................................................................................ 17,556.49 13,490.63 Changes in: Trade and other receivables.................................................................................................................................................................................................. (2,831.17) (328.57) Inventories.......................................................................................................................................................................................................................................... (615.30) (612.69) Trade and other payables and provisions.................................................................................................................................................................... 6,048.72 1,824.75 2,602.25 883.49 Cash generated from operations............................................................................................................................................................................................. 20,158.74 14,374.12 Income taxes paid (net) ................................................................................................................................................................................................................ (3,541.54) (2,900.48) NET CASH FLOW FROM OPERATING ACTIVITIES:................................................................................................................................................ 16,617.20 11,473.64 B. CASH FLOW FROM INVESTING ACTIVITIES: Payments to acquire property, plant and equipment and intangible assets........................................................................................... (5,114.92) (5,042.01) Proceeds from sale of property, plant and equipment and intangible assets........................................................................................ 466.04 196.36 Payments to acquire non-current investments - subsidiaries............................................................................................................................ (2,667.86) (2,941.88) Payments to acquire non-current investments - joint ventures....................................................................................................................... (123.62) (498.05) Proceeds from sale of non current investments in subsidiaries, associates, joint ventures......................................................... 137.38 747.37 Payments to acquire other non-current investments.............................................................................................................................................. (1.96) (475.60) Proceeds from sale of other non-current investments.......................................................................................................................................... 26.91 2.34 Payments to acquire current investments....................................................................................................................................................................... (57,418.95) (32,493.35) Proceeds from sale of current investments................................................................................................................................................................... 53,314.39 34,299.45 Proceeds from sale of assets and business transfer................................................................................................................................................ — 846.90 Net changes in earmarked balances and margin accounts with banks...................................................................................................... (5.97) 0.30 Bank deposits placed....................................................................................................................................................................................................................... (9,233.00) (6,017.23) Bank deposits matured................................................................................................................................................................................................................... 5,119.09 4,282.37 Interest received.................................................................................................................................................................................................................................. 773.20 545.49 Dividends received............................................................................................................................................................................................................................. 1,824.80 1,642.27 Receivables / Loans / Inter-corporate deposits given.............................................................................................................................................. (4,238.90) (3,103.56) Receivables / Loans / Inter-corporate deposits refunded..................................................................................................................................... 3,269.35 2,624.81 NET CASH FLOW USED IN INVESTING ACTIVITIES.............................................................................................................................................. (13,874.02) (5,384.02)
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