| Notes | Group | Company | |||
|
2023
Rs. |
2022 Rs. |
2023
Rs. |
2022 Rs. |
||
| Cash flows from/(used in) operating activities | |||||
| Profit before tax | 38,515,583,091 | 85,594,957,864 | 16,578,128,114 | 3,736,326,373 | |
| Adjustments for, | |||||
| Depreciation of property, plant and equipment and right-of-use assets | 22.1 | 5,984,729,119 | 2,769,066,361 | 40,396,772 | 35,935,734 |
| Amortisation of intangible assets | 5 | 280,679,702 | 191,974,509 | 1,133,015 | 1,343,615 |
| Investment income | 21 | (699,039,031) | (78,158,718) | (129,066,502) | (2,921,512) |
| Profit/loss on sale of property, plant and equipment | 22 and 19 | (45,070,768) | 23,667,964 | – | (12,000) |
| Dividend income | 21 and 19 | (3,789,651) | (9,816,582) | (16,250,109,270) | (2,784,295,046) |
| Finance cost | 20 | 1,759,722,467 | 1,262,725,264 | 3,978,605 | 8,553,736 |
| Share of results of equity accounted investees | 7.4 | (56,371,564) | (116,356,558) | – | – |
| Loss on disposal of subsidiaries | 22 | 10,998,135 | – | – | – |
| Allowances for expected credit losses | 16.1 | 2,187,282,663 | 1,267,054,406 | – | – |
| Provision for defined benefit plans | 22 | 361,367,759 | 164,665,432 | 5,577,322 | 5,065,851 |
| Provision for assets held-for-sale | 22 | – | (229,645,328) | ||
| Unrealised net exchange gains | (369,494,368) | (6,564,321,137) | (686,387,759) | (1,305,193,590) | |
| Expense relating to leases of low-value assets and short-term leases | 22 | 815,362,782 | 117,626,245 | – | – |
| Operating profit before working capital changes | 48,741,960,336 | 84,393,439,722 | (436,349,703) | (305,196,839) | |
| (Increase)/decrease in inventories | 27,374,120 | (141,547,588) | – | – | |
| (Increase)/decrease in trade and other receivables | 175,345,672,204 | (105,291,477,584) | 16,487,896 | 225,699,250 | |
| (Increase)/decrease in prepayments | 8,445,946,624 | (8,798,055,590) | (11,775,465) | (4,999,322) | |
| Increase/(decrease) in trade and other payables | (40,955,361,359) | 27,622,796,355 | 8,038,697 | 27,637,500 | |
| Net change in working capital due to group structure change | (1,380,864,742) | (283,789,930) | – | – | |
| Cash generated from/(used in) operations | 190,224,727,183 | (2,498,634,615) | (423,598,575) | (56,859,411) | |
| Finance cost paid | 20 | (1,030,943,294) | (1,068,625,796) | – | (6,589,134) |
| Income tax paid | (19,213,732,169) | (5,899,559,478) | – | – | |
| Defined benefit plan costs paid | 16 | (163,214,229) | (169,455,705) | (30,388,708) | (10,651,590) |
| Net cash from/(used in) operating activities | 169,816,837,491 | (9,636,275,594) | (453,987,283) | (74,100,135) | |
| Cash flows from/(used in) investing activities | |||||
| Investment income received | 21 | 699,039,031 | 78,158,718 | 129,066,502 | 2,921,512 |
| Dividend received | 38,186,422 | 22,111,456 | 16,250,109,270 | 2,784,295,046 | |
| Acquisition of property, plant and equipment | 3 | (5,095,271,733) | (1,958,160,799) | (11,274,522) | (5,886,105) |
| Acquisition of intangible assets | 5 | (60,389,649) | (9,083,088) | (1,231,158) | – |
| Proceeds from sale of property, plant and equipment | 314,944,070 | 183,416,137 | 298,955 | 413,044 | |
| Other current investments (net) | (107,261,881) | 140,552,514 | (2,815,484) | (4,551,512) | |
| Other non current investments (net) | 29,614 | (437,713) | – | – | |
| Proceeds from sale of subsidiaries | 35 | 238,625,952 | 229,645,328 | – | – |
| Net acquisition of subsidiaries, net of cash acquired | 34 | (31,685,753,735) | (3,439,774,481) | (30,000,000) | – |
| Loans granted to related parties net of repayments | – | – | (892,000,000) | – | |
| Net cash flows from/(used in) investing activities | (35,657,851,909) | (4,753,571,928) | 15,442,153,563 | 2,777,191,985 | |
| Cash flows from/(used in) financing activities | |||||
| Proceeds from financing | 15.3.3 | 7,428,736,232 | 89,648,623,215 | 280,830,720 | 1,443,096,352 |
| Repayment of financing | 15.3.4 | (84,379,510,410) | (43,760,118,802) | – | – |
| Repayment of lease | 15.3.5 | (5,874,536,016) | (2,153,605,003) | (48,189,806) | (36,529,788) |
| Dividends paid to equity holders of the parent | 25 | (16,010,753,850) | (2,287,250,550) | (16,010,753,850) | (2,287,250,550) |
| Net cash flows from/(used in) financing activities | (98,836,064,044) | 41,447,648,860 | (15,778,112,936) | (880,683,986) | |
| Effect of exchange rate changes | (127,413,101) | 8,521,844,758 | 687,135,007 | 1,304,788,167 | |
| Net increase in cash and cash equivalents | 35,195,508,437 | 35,579,646,096 | (102,811,649) | 3,127,196,031 | |
| Cash and cash equivalents at the beginning of the year | 12 | 42,011,242,735 | 6,431,596,639 | 3,758,302,668 | 631,106,637 |
| Cash and cash equivalents at the end of the year | 12 | 77,206,751,172 | 42,011,242,735 | 3,655,491,019 | 3,758,302,668 |
The Accounting Policies and Notes 1 to 37 form an integral part of the Financial Statements.