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AMINES & PLASTICIZERS LTD

CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2019

( ` in lakhs)
Particulars For the year ended For the year ended
31st March, 2019 31st March, 2018
A Cash Flow from Operating Activities
Net Profit before Tax and Extraordinary Items 2,663.00 2,370.33
Adjustments for :
Depreciation and Amortisation Expenses 268.83 255.00
Loss on Sale of Fixed assets 21.73 3.59
Gain on non current investments - (0.31)
Interest Income (328.85) (488.77)
Finance Costs 799.49 717.89
Operating Profit before Working Capital Changes 3,424.20 2,857.73
Adjusted for :
Non-Current/Current Financial and Other Assets * (4,150.26) (98.62)
Inventories 162.33 (1,947.61)
Non-Current/Current Financial and Other Liabilities/Provisions 2,224.57 2,011.36
(1,763.36) (34.86)

Cash Generated from Operations 1,660.84 2,822.87
Direct taxes (paid) /Refund (net of tax paid) (792.85) (725.41)
Net Cash Flow from Operating Activities (A) 867.99 2,097.45

B Cash Flow from Investing Activities
Purchase of Fixed Assets (1,620.38) (623.61)
Sale,Square up /(Purchase) of Investments (19.08) 15.53
Interest Income 328.85 488.77
Sale of Fixed Assets 15.59 9.64
Net Cash Flow from/ (Used in) Investing Activities (B) (1,295.01) (109.67)

C Cash Flow from Financing Activities
Proceeds/(Repayment) from Long Term Borrowings (Net) 723.23 21.25
Proceeds/(Repayment) from Short Term Borrowings 1,235.80 (707.62)
Dividend and Distribution Tax Paid (199.66) (198.06)
Interest Paid (799.49) (717.27)
Net cash flow from / (Used in) Financing activities (C) 959.88 (1,601.69)
Net increase/(decrease) in Cash and Cash equivalents
(Total A+B+C) 532.86 386.09
Cash and Cash equivalents - Opening Balance 479.25 93.16
- Closing Balance (refer note no.9) 1,012.11 479.25
* Includes Margin Money in the form of Term Deposits with the Bank for LC /BG and Unclaimed Dividend.

In terms of our report of even date attached For and on behalf of the Board of Directors
For B D G & Associates Hemant Kumar Ruia Yashvardhan Ruia
Chartered Accountants Chairman & Managing Director Executive Director
Firm Registration No.:119739W
Din No.00029410 Din No.00364888
Rameshkumar L.Sharma
Partner Ajay Puranik
Membership No- 047896 President Legal & Company Secretary

Date : 27th May,2019 Pramod Sharma
Place : Mumbai Chief Financial Officer
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CASH FLOW STATEMENT