Standalone Statement of Cash Flows for the year ended March 31, 2024
(in Rupees million)
(in Rupees million)
Year ended March 31, 2024
Year ended March 31, 2023*
Year ended March 31, 2024
Year ended March 31, 2023*
Particulars
Particulars
(C) Cashflows from financing activities Proceeds from issue of equity shares and share application money pending allotment
(A) Cashflows from operating activities Profit /(loss) before tax expense
100
151
1,306
(152)
Adjustment for: Depreciation and amortization expense Depreciation on right-of-use assets
Repayment of lease liabilities including interest (Refer note 30) Net cashflows from / (used in) financing activities Net increase / (decrease) in cash and cash equivalents (A+B+C)
(261) (161)
(257) (106) (303)
262 194
263 189
44 79
Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year
382
Interest on lease liabilities
16
39
123
79
Interest income on intercompany loan*
(2)
(4)
Cash and cash equivalents comprise of: Cash in hand**
Net gain on redemption/fair valuation of financial instruments
(198)
(157)
0
0
Guarantee commission income
(31) (17) (11)
(39)
Balance with banks: In current accounts
Gain on sale of investment in subsidiary company Interest income on unwinding of security deposits Unrealised foreign exchange loss / (gain) (net) Unrealised fair value (gain) / loss on derivatives (net)
-
123 123
79 79
(11) (35)
Total cash and cash equivalents
43
(51)
45
* Refer note 35 for business combination **denotes amount less than C 1 million Notes : 1) Refer note 30 for movement in lease liabilities under financing activities. 2) The statement of cashflows has been prepared under the indirect method as set out in Indian Accounting standard (Ind AS 7) Statement of cash flows' as specified under section 133 of the Companies Act, 2013. Material accounting policies 2 The accompanying notes form an integral part of the standalone financial statements. As per our report of even date attached. For B S R & Co. LLP For and on behalf of the Board of Directors of Chartered Accountants Fractal Analytics Limited Firm’s Registration Number: 101248W/W-100022 CIN: U72400MH2000PLC125369
Employee stock option expense Allowance for expected credit loss Provision for doubtful advances
555
1,049
32
8
3 5
10 80
Provision for tax settlements (Refer note 25)
Impairment in value of investments and recoverable from subsidiaries and writeback of payable to subsidiaries
(469)
368
Impact on account of acquisition of business (Refer note 35) Operating cash flow before working capital changes
19
176
1,656
1,829
(Increase) in trade receivables
(352)
(2,857)
(Increase) in other current financial assets
(82)
(109)
Rajesh Mehra
Srikanth Velamakanni Whole-Time Director
Sasha Gulu Mirchandani Somya Agarwal
(Increase) / Decrease in other non current financial assets
(6)
1
Partner
Director
Company Secretary
Decrease in other non current assets (Increase) in other current assets Increase / (Decrease) in trade payables Increase in other current financial liabilities Increase in current and non-current provisions
21
15
Membership Number: 103145
DIN: 01722758
DIN: 01179921
Membership number: A17336
(9)
(2)
25
(14)
Mumbai
London
London
London
Date: June 17, 2024
Date: June 17, 2024 Date: June 17, 2024
Date: June 17, 2024
279
184
82
17
(Decrease) / Increase in other non current financial liabilities
(1)
2
Increase / (Decrease) in other current liabilities
64
(171)
Cash generated from operations
1,677
(1,105)
Taxes paid (net of refunds)
(160)
(127)
Net cashflows generated / (used in) from operating activities (B) Cashflows from investing activities Purchase of property, plant and equipment and intangible assets
1,517
(1,232)
(96)
(156) (298)
Intercompany loan given during the year
(121)
Intercompany loan received back during the year
10
121
Interest received during the year
-
21
Maturity proceeds on redemption of mutual fund units
6,806
7,866
Purchase of mutual fund units
(8,030)
(6,514)
Proceeds from sale of investments in subsidiary Investment in equity instruments of subsidiary Amount paid for acquisition of business (Refer note 35)
231
-
(3)
(5)
(109)
-
Net cashflows (used in) / generated from investing activities
(1,312)
1,035
134
135
Fractal Analytics Limited | Annual Report 2023-24
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