Cash Flow Statement (IFRS USD)

Consolidated Statements of Cash Flows for the years ended March 31, (Dollars in millions)"


Operating activities:

Net profit$2,052$2,013
Adjustments to reconcile net profit to net cash provided by operating activities:
Depreciation and amortization222175
Income on available-for-sale financial assets and certificates of deposit (27)(48)
Income tax expense799805
Effect of exchange rate changes on assets and liabilities1015
Deferred purchase price2341
Provisions for doubtful trade receivable(7)29
Other adjustments2612
Changes in working capital
Trade receivables(225)(240)
Prepayments and other assets(220)(81)
Unbilled revenue(27)(6)
Trade payables37(3)
Client deposits-(2)
Unearned revenue4345
Other liabilities and provisions48103
Cash generated from operations2,7542,858
Income taxes paid(892)(1,102)
Net cash provided by operating activities1,8621,756
Investing activities:
Expenditure on property, plant and equipment including intangible assets, net of sale proceeds, including changes in retention money and capital creditors(413)(367)
Loans to employees(11)(1)
Deposits placed with corporation(22)(22)
Income from available-for-sale financial assets and certificates of deposit2654
Investment in associate-(15)
Payment for acquisition of business, net of cash acquired(117)(206)
Investment in preference securities(12)-
Investment in other available-for-sale financial assets(3)-
Investment in quoted debt securities(46)-
Redemption of certificates of deposit-135
Investment in liquid mutual fund units(3,676)(3,901)
Redemption of liquid mutual fund units3,7954,098
Investment in fixed maturity plan securities-(5)
Redemption of fixed maturity plan securities525
Net cash (used in)/provided by investing activities(474)(205)
Financing activities:
Payment of dividend (including corporate dividend tax)(1,059)(815)
Net cash used in financing activities(1,059)(815)
Effect of exchange rate changes on cash and cash equivalents(253)(208)
Net increase/(decrease) in cash and cash equivalents329736
Cash and cash equivalents at the beginning4,8594,331
Cash and cash equivalents at the end$4,935$4,859
Supplementary information:
Restricted cash balance$74$58

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