Page 163 - BCML AR 2019-20

BALRAMPUR CHINI MILLS LIMITED

CASH FLOW STATEMENT for the year ended 31st March, 2020 (contd.)
(H in Lacs)
Year ended Year ended
Particulars
31st March, 2020 31st March, 2019
C CASH FLOW FROM FINANCING ACTIVITIES
Payment towards buy–back of shares (14767.07) –
Buy back expenses (161.77) –
Proceeds from long–term borrowings 13024.00 36508.11
Repayment of long–term borrowings (6009.62) (11363.73)
(Repayment) /proceeds of other short–term borrowings (net) (33597.04) 53874.13
Interest expense (6373.06) (3898.82)
Other borrowing costs (37.12) (47.26)
Interim dividend paid (5500.00) (5710.96)
Dividend distribution tax paid (1130.54) (1173.90)
Net cash (used in) / generated from financing activities(C) (54552.22) 68187.57
Net (decrease) in cash and cash equivalents (A+B+C) (62.52) (33.39)
Opening cash and cash equivalents 211.76 245.15
Closing cash and cash equivalents for the purpose of Cash Flow
Statement 149.24 211.76

Notes :
1) The above Cash Flow Statement has been prepared under the ‘’ Indirect Method ‘’ as set out in the Indian Accounting Standard (IND AS)
7 on Statement of Cash Flows.
2) Interest expense is inclusive of, and additions to property, plant and equipment and intangible assets are exclusive of, interest capitalised
H20.47 lacs (Previous year: H26.82 lacs).
3) Additions to fixed assets include movement of Capital work-in-progress and capital advances during the year.
4) Proceeds/(repayment) of/from Commercial paper and other Short-term borrowings have been disclosed on net basis.
5) Cash and cash equivalents do not include any amount which is not available to the Company for its use.
6) Company has incurred H1092.89 lacs in cash on account of Corporate Social Responsibility (CSR) expenditure during the year ended 31st
March, 2020 (Previous year: H293.44 lacs).
7) Cash and cash equivalents as at the Balance Sheet date consists of: (H in Lacs)
As at 31st As at 31st
Particulars
March, 2020 March, 2019
a) Balance with banks on current accounts 46.72 179.04
b) Cheques on hand - 0.53
c) Cash on hand 102.52 32.19
Closing cash and cash equivalents (Refer Note No. 13) 149.24 211.76

8) Change in Company’s liabilities arising from financing activities: (H in Lacs)
Particulars As at 31st Cash Non-Cash As at 31st
March, 2019 flows* Flows^ March, 2020
a) Long term borrowings [Refer Note No. 18 (i)] 27924.52 13024.00 (6922.40) 34026.12
b) Current maturities of long term debt and lease obligations [Refer Note 6009.62 (6009.62) 8353.16 8353.16
No. 19 (ii)]
c) Short term borrowings [Refer Note No. 18 (ii)] ** 139466.24 (33597.04) - 105869.20
d) Interest accrued but not due on borrowings [Refer Note No. 19 (i) & (ii)] 655.60 (655.60) 660.97 660.97
Total 174055.98 (27238.26) 2091.73 148909.45

* Includes cash flows on account of both principal and interest.
^ Includes amount on account of effect of change in foreign exchange rates and changes in fair values H Nil
** Cash flows represents cash flows during the year on net basis.

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