5.

Statement of cash flows

Amount of cash flow from Operating Activity:

Profit Before Tax 124.88
Adjustments for :
Depreciation 24.61
Unrealised Foreign Exchange revaluation 0.15
Profit on Sale of Investments 80.30
Loss on Sale of Fixed Assets 0.14
Profit on Assignment of Trademark 25.00
Dividend Income 86.01
Interest Income 26.31
Interest Expense 94.84
Employee Stock Option Compensation 3.47
(Write-back) / Provision for Diminution in
Value of Investments/Loans and
Advances 4.50
Write back for Doubtful Debts and
Sundry Balances (net) 6.37
Operating Profit Before Working Capital Changes 19.60

Adjustments for :
Inventories 97.29
Trade and Other Receivables 3.98
Trade Payables and Other Liabilities
and Provisions 179.13
Cash Generated from Operations 97.46
Direct Taxes Paid 5.30

Net Cash Generated from Operating Activities 92.16

Cash Flow from Investing Activities :
Purchase of Fixed Assets 228.51
Proceeds from Sale of Fixed Assets 9.10
Purchase of Investments 1,694.64
Refund of Fixed Deposits /
(Fixed Deposits placed) 412.39
Proceeds from Sale of Investments 1,044.92
Proceeds on Assignment of Trademark 25.00
Intercorporate Deposits / Loans (net) 13.54
Interest Received 17.31
Dividend Received 86.01
Net Cash used in Investing Activities 314.88

Cash Flow from Financing Activities :
Proceeds from issue of Equity shares 1.35
Proceeds from Borrowings 1,345.13
Repayments of Borrowings 921.02
Bank Overdrafts (net) 23.26
Interest Paid 88.64
Dividend Paid 58.68
Tax on Distributed Profits 1.69
Net Cash Generated from Financing Activities 253.19

D.What was the amount of change in cash:

Cash and Cash Equivalents (Opening Balance) 33.86
Add: Cash and Cash Equivalents on consolidation
of GIL ESOP Trust 0.20
Cash and Cash Equivalents (Closing Balance) 64.53
[
Cash on Hand and Balances with Banks 64.86
Closing balances of Fixed deposit
(more than 3 months but less than 12
months) ---

Other Bank Balances 0.33
Cash and Cash Equivalents 64.53

]

Net Increase/(Decrease)in Cash and Cash Equivalents 30.47