BATA

Cash Flow Statement for the year ended March 31, 2016
Cash Flow from operating activities
Profit Before Tax
Adjustment to reconcile PBT to net cash flow
Depreciation/Amortization (net)
Gain on assets received from erswhile JV
Provisions for contigencies written back
Expinditure incurred on software development (written off)
Provision no longer required written back
Straightening on lease rentel
Loss on disposal of fixed assets
Provision for doubtful debts, loans and advances etc
Interest expense
Interest income
Operating Profit before Working Capital changes
Movements inw orking capital
Increase/(descrease) in trade payables
Increase/(decrease) in short term provisions
Increase/(decrease) in other current liabilities
Increase/(decrease) in other long term trade payables
Decrease/(increase) in trade receivables
Decrease/(increase) in inventories
Decrease/(increase) in long term loans and advances
Decrease/(Increase) in short term loans and advances
Decrease/(Increase) in other current assets
Cash generated from/(used in) operations
Direct taxes paid (net of refunds)
Net cash flow from operating activities

Cash Flow from Investing activities

Purchase of fixed assets, including intangible assets, CWIP and capital advances
Proceeds from sale of fixed assets
Investment in subsidiaries
Repayments/(Investments) in bank deposits (having original maturity of more than three m
Interest received
Net Cash Flow used in investing activities

Cash Flow from Fianancing Activities

Interest paid
Dividend paid on equity shares
Tax on equity dividend paid
Net Cash flow used in financing activities
Net Increase/(decrease) in cash and cash equivalents (A+B+C)
Cash & Cash equivalents at the beginning of the period
Cash & Cash equivalents at the end of the period
Components of cash and cash equivalents
Cash on hand
With banks (on current and cash credit accounts)
Deposits with original maturity of 3 months or less
unpaid dividend accounts
Total cash and cash equivalents
Summary of significant accounting policies

advances

of more than three months)

RELAXO
Cash flow from Operating Activities
Profit Before Tax
Adjustments for:
Depreciation and Amortization
Interest and other financial costs
Gain on sale of non current investment
Net unrealized foreign exchange loss
Interest Income
Net Gain on Sale of Current Investments
Net Sundry Balances Written off
Bad Debts written off
Provision for no longer required written back
Provision for doubtful debts
Net loss on disposal/Write off fixed assets
Operating Profit before Working capital changes
Adjustments for:
Trade receivables and other assets
Inventories
Trade payables and other liabilities
Cash generated from operations
Tax paid
Net cash flow from operating activities

Cash flow from investing activites

CAPEX from fixed assets inculding capital advances
Proceeds from sale of fixed assets
Investment in bonds
Proceeds from sale of non current investment
Interest income received
Purchase / Sale of current investments - Net
Net Cash Flow used in investing activities
Cash flow from / (used in) Financing Activities
Proceeds from issuance of equity shares under RFL Employee Stock Options
Share premium from issuance of equity shares under RFL Employee Stock Options
Proceeds from borrowings
Repayment of borrowings
Change in earmarked balances with banks
Dividend paid
Tax on dividend

Interest and other finance costs paid

Net cash flow from / (used in ) financing activities
Net Increase / (Decrease) in cash and cash equivalents
Cash & Cash equivalents at the beginning of year
Cash & Cash equivalents at the end of year
Earmarked balances with banks
Cash & bank balances

ock Options