Page 225 - Arvind 2024

Consolidated Cash Flow Statement for the year ended March 31,2024 (Amount in Rs. Lac unless stated otherwise)
Corporate Overview Statutory Reports Financial Statements
Particulars
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents (Refer note - 7)
Balances with banks
Cash in hand
Fixed deposits having maturity of less than 3 months
Summary of Material Accounting Policies
Notes to the Cash Flow Statement:
6,360.78
3,913.68 11.81 2,430.89 6,360.78
April 1, 2023
Cash flow
2.3
1) The Cash Flow Statement has been prepared under the Indirect Method as set out in the Indian Accounting Standard 7 on Statement of Cash Flows issued by the Institute of Chartered Accountants of India.
2) Changes in liabilities arising from financing activities :
New Leases
For the year 2023-24
Other
For the year 2022-23
6,302.70
3,164.46
6.91
3,131.33
6,302.70
Particulars
March 31, 2024
Non-current borrowings (Note 14) Accrued interest (Note 16)
Lease Liability (Note 41)
Total liabilities from financing activities
Non-current borrowings (Note 14)
Accrued interest (Note 16)
Lease Liability (Note 41)
Total liabilities from financing activities
14,500.84
48.65
79.31
14,628.80
3,016.82
-
-
3,016.82
(4,041.24)
-
(67.29)
(4,108.53)
8,645.99
-
(11.04)
8,634.95
- 192.12
- 97.82
318.81 39.58
318.81 329.52
- 2,838.03
- 48.65
82.14 8.21
82.14 2,894.89
14,500.84
48.65
79.31
14,628.80
Particulars
April 1 , 2022
Cash flow
New Leases
Other
March 31, 2023
Note : The ‘other’ column includes accrued interest & lease liabilities and the effect of reclassification if any, of non-current portion of borrowings to current,including lease liabilities due to passage of time etc.
3) Non cash financing and Investing activities:
Acquisition of Right of use of Assets (refer Note 41)
4) Figures in brackets indicate outflow.
The accompanying notes are an integral part of these consolidated financial statements. As per our report of even date
82.14
For S R B C & CO LLP
Chartered accountants
ICAI Firm Registration No. 324982E/E300003
per Sukrut Mehta
Partner
Membership No. : 101974 Place : Ahmedabad
Date : May 6,2024
For and on Behalf of Board of Directors of
Arvind SmartSpaces Limited
CIN : L45201GJ2008PLC055771
Sanjay Lalbhai
Chairman
DIN : 00008329
Prakash Makwana
Company Secretary
Place : Ahmedabad Date : May 6,2024
Kamal Singal
MD & CEO
DIN : 02524196
Annual Report 2023-24 | 223
10,651.72
146.47
370.41
11,168.60
Particular
March 31, 2024
March 31, 2023
318.81