Cash Flow Statement (IFRS USD)
Consolidated Statements of Cash Flows for the years ended March 31, (Dollars in millions)"20152014

Operating activities:

Net profit$2,013$1,751
Adjustments to reconcile net profit to net cash provided by operating activities:
Depreciation and amortization175226
Income on available-for-sale financial assets and certificates of deposit (48)(44)
Income tax expense805668
Effect of exchange rate changes on assets and liabilities158
Deferred purchase price4131
Reversal of contingent consideration-(5)
Provisions for doubtful trade receivable2923
Other adjustments128
Changes in working capital
Trade receivables(240)(232)
Prepayments and other assets(81)(60)
Unbilled revenue(6)(62)
Trade payables(3)5
Client deposits(2)1
Unearned revenue45(27)
Other liabilities and provisions103350
Cash generated from operations2,8582,641
Income taxes paid(1,102)(638)
Net cash provided by operating activities1,7562,003
Investing activities:
Expenditure on property, plant and equipment net of sale proceeds, including changes in retention money and capital creditors(367)(451)
Loans to employees(1)(4)
Deposits placed with corporation(22)(37)
Income from available-for-sale financial assets and certificates of deposit5433
Investment in associate(15)-
Payment for acquisition of business, net of cash acquired(206)-
Investment in quoted debt securities-(154)
Investment in certificates of deposit-(210)
Redemption of certificates of deposit13574
Investment in liquid mutual fund units(3,901)(3,731)
Redemption of liquid mutual fund units4,0983,681
Investment in fixed maturity plan securities(5)(24)
Redemption of fixed maturity plan securities25-
Net cash (used in)/provided by investing activities(205)(823)
Financing activities:
Payment of dividend (including corporate dividend tax)(815)(519)
Net cash used in financing activities(815)(519)
Effect of exchange rate changes on cash and cash equivalents(208)(351)
Net increase/(decrease) in cash and cash equivalents736661
Cash and cash equivalents at the beginning4,3314,021
Cash and cash equivalents at the end$4,859$4,331
Supplementary information:
Restricted cash balance$58$53

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