44 Statement of Cash Flows for the year ended March 31, 2022 (` lakhs) Particulars 2021-22 2020-21 C CASH FLOW FROM FINANCING ACTIVITIES Finance lease obligation paid (20.00) - Dividend on equity shares (including dividend distribution tax) (875.63) (291.87) Net cash used in financing activities C (895.63) (291.87) Net increase | (decrease) in cash and cash equivalents (A+B+C) 165.49 688.33 Cash and cash equivalents at the beginning of the year 1,401.20 712.87 Cash and cash equivalents at the end of the year 1,566.69 1,401.20 i) The above Statement of Cash Flows has been prepared under the ‘Indirect Method’ as set out in the IND AS 7 on the Statement of Cash Flows as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 as amended. ii) Cash flow from operating activities include ` 32.60 lakhs (March 31, 2021: ` 29.50 lakhs) being expenditure towards Corporate Social Responsibility initiatives. The accompanying Notes 1- 24 form an integral part of the Financial Statements. In terms of our report attached For and on behalf of the Board of Directors For Deloitte Haskins & Sells LLP Wolfgang Schumann Chartered Accountants Chairman DIN: 01995827 Ketan Vora Rajas Khaladkar G Venugopala Rao Partner Chief Financial Officer Managing Director DIN: 03635806 Mumbai Rakesh Pathak Atul April 22, 2022 Company Secretary April 22, 2022
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