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Standalone Statement of Cash Flows
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I­ Noto Year ended Noto Vear ended
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A. CASH FLOW FROM O PERATING ACTIVITIES C. CASH FLOW FROM FINANCING ACTIVITIES
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0 Profit/ (Loss) before Tax
Adjustment for :
__ 4,995 4,875 Proceeds from issue of Equity Shares (Including Share Application Money)
Treasury Shares acquired by ESOP Trust (119) - (131)
z Finance Cost
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22 1,268 1,300 Proceeds from Shares issued by ESOP Trust 20 6
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z Depreciation and Amortization Expense 3G 1,961 1,874 Proceeds from Non-Current Borrowings 12A 700
ii: Impairment Loss/ (Reversal) on Non-Current Assets 3H 53 Pre-payment of Non-Current Borrowings 12A (4,495) (74)
w Impairment Loss/ (Reversal) on Financial Assets (Net) 23 11 12 Repayment of Non-Current Borrowings 12A (700) (6,002)
z Equity settled share-based payment 14A 56 47 Increase/ (Decrease) in Supplier's Credit (Net) ___ 12D (1,166) 3,214
0 Other Non-Operating (lncome)/Expenses (Net) (8) (180) Principal Payments of Leases Liabilities ___ 128 (93) (132)
.J Unrealised Foreign Exchange (Gain)/ Loss (Net) (1) (59) Proceeds from/ (Repayment of) Current Borrowings (Net) 128 513 (1,378)
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a Unrealised (Gain)/ Loss on Derivative Transactions (Net) 32 (445) Finance CostPaid ___ (1,329) (1,651)
z Fair Value (Gain)/ Loss on modification of Borrowings (Net) (48) (48) Dividend Paid ___ (667) (690)
(Gain)/ Loss on Assets held for Sale (Net) Net Cash Generated/ (Used) - Financing Activities (8,038) (8,338)
(Gain)/ Loss on Property, Plant and Equipment and Intangible Assets Sold/ 18 28 31 Net lncrease/(Decrease) in Cash and Cash Equivalents 388 (2,935)
Discarded (Net) Add: Opening Cash and cash Equivalents 470 3,405

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Interest Income 18 (354) - (290) Closing Cash and Cash Equivalents 858 470
Dividend Income 18 (34) (33) Reconciliation of Closing Cash and Cash Equivalents wfth Balance Sheet:
Exceptional (Income)/ Expense (Net) 25 (21) (41) Cash and Cash Equivalents as per Balance Sheet 61 864 472
Changes in Cash Flow Hedges net of reclassification from OCI 15 1 Less: Temporary Overdraft Balance in Current Accounts 12C ..ill. (2)
(Gain)/ Loss on Investments measured at FVTPL (Net) 18 (235) (163) Cash and Cash Equivalents as per Cash Flow Statement 868 470
Operating Profit before Working Capital Changes 7,665 6,934 Su.e.e_lemental lnfonnatlon

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Changes in Working Ca�tal: Non Cash Transactions from Investing and Financing Activities: g>Q
(Increase)/ Decrease in Inventories (Net) 816 846 Acquisition of Right of Use Assets __
RR 666
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(Increase)/ Decrease in Trade Receivables 121 51
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(Increase)/ Decrease in Other Financial Assets (104) 19 Above Statement of Cash flows has been prepared using the indirect method, whereby the profit before tax is adjusted for the �c.
(Increase)/ Decrease in Other Non-Financial Assets 938 (1,148) effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments and item
Increase/ (Decrease) in Trade Payables (715) (1,092) of income or expenses associated with investing or financing cash flows. The cash flows from operating, investing and financing
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Increase/ (Decrease) in Other Financial Liabilities
Increase/ (Decrease) in Non-Financial Liabilities 216
(6)
26
activities of the Company are segregated.
For/he purposes of the statement of cash flow, cash and cash equivalents is net of outstandingbankoverdrafts which are an integral
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(including Contract Liabilities) part of cash management activities. In the standalone balance sheet, bankoverdraflsare shown within borrowings in current liabilities.
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Cash Generated from Operation before Tax 8,937 5,630

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Refund/ (Payment) of Income Tax (Net) (825) (794) Notes fanningpart of standalone financial statements 1-39
Net Cash Generated/ (Used)• Operating Activities 8,112 ___4_,838 J:I sa

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B. CASH FLOW FROM INVESTING ACTIVITIES 3 ,
Payments to acquire Property Plant and Equipment, Intangible Assets and (3,776) (2,678) ii
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Investment Property This is the Standalone Statement of Cash Flows referred in our report of even date
Proceeds from disposal of Property Plant and Equipment, Intangible Assets and 45 52
For Price Waterhouse O Co Chartered Accountants LLP For and on behalf of the Board of Directors
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Investment Property
Firm Registration No. 304026E/E·300009
Investment in Subsidiaries (4) (4)
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Return of Capital from Subsidiary 793 Sarah George Praveen KumarMaheshwari Satish Pai
Investment in Associates and Joint Ventures (26) (17) Partner Whole-time Director S Chief Financial Officer Managing Director
(Purchase)/ Sale of Investment in Equity Shares at FVTOCI (Net) (43) Membership No. 045255 DIN-00174361 DIN-06646758
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(Purchase)/ Sale of Other Investments (Net) 3,049 (1,047)
Geetika Anand K N Bhandari
Loans and Deposits given _ (1,707) (3,022)
Place : Mumbai Company Secretary Director
Receipt of Loans and Deposits given ___ 2,479 4,224
Dated : May 24, 2024 DIN- 00026078
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Interest Received 261 233 0�
Dividend Received � 33 �[
Net Cash Generated/ (Used) - Investing Activities 312 (1,433)

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598 Hindalco Industries Limited Integrated AnnuaJ Report 2023·24 597