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AMINES & PLASTICIZERS LTD

CONSOLIDATED 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 2,578.18 2,297.88
Adjustements for:
Depreciation and Amortisation Expenses 268.83 255.00
Loss on Sale of Fixed assets 21.73 3.59
Profit on non current investments - (0.31)
Interest Income (247.59) (416.32)
Finance Costs 800.20 717.89
Operating Profit before Working Capital Changes 3,421.35 2,857.73
Adjusted for:
Non-Current/Current Financial and Other Assets * (4,284.38) (35.34)
Inventories 162.33 (1,947.61)
Non-Current/Current Financial and Other Liabilities/Provisions 2,466.31 2,012.11
(1,655.73) 29.16
Cash Generated from Operations 1,765.62 2,886.89
Direct taxes (paid) /Refund (net of tax paid) (792.85) (725.41)
Net Cash Flow from Operating Activities (A) 972.77 2,161.48

B Cash Flow from Investing Activities
Purchase of Fixed Assets (845.56) (792.11)
Capital Work in Progress (971.00) -
Sale,Square up /(Purchase) of Investments - 15.53
Loss on Consolidation of WOS FZE Pre Allotment (24.26)
Interest Income 247.59 416.32
Sale of Fixed Assets 15.59 9.64
Net Cash Flow from/ (Used in) Investing Activities (B) (1,577.64) (350.62)

C Cash Flow from Financing Activities
Proceeds/(Repayment) from Long Term Borrowings (Net) 925.98 199.00
Proceeds/(Repayment) from Short Term Borrowings 1,235.80 (707.62)
Dividend and Distribution Tax Paid (199.66) (198.06)
Interest Paid (800.20) (717.27)
Net cash flow from / (Used in) Financing activities (C) 1,161.92 (1,423.94)
Net increase/(decrease) in Cash and Cash equivalents
(Total A+B+C) 557.05 386.92
Cash and Cash equivalents - Opening Balance 483.92 97.00
- Closing Balance (refer note no.9) 1,040.97 483.92

* 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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CONSOLIDATED CASH FLOW STATEMENT