PRIVI SPECIALITY CHEMICALS LIMITED Annual Report 2020-21

145 Annual Report 2020-21 CORPORATE OVERVIEW STATUTORY REPORTS FINANCIAL STATEMENTS CONSOLIDATED STATEMENT OF CASH FLOWS for the year ended March 31, 2021 (Currency: Indian Rupees in lakhs) Note A : The above Statement of Cash Flows has been prepared under the ‘Indirect Method’ as set out in Ind AS 7, ‘Statement of Cash Flows’. Note B : Property, Plant and Equipment includes movements capital work-in-progress (including capital advances) during the year. Note C : Reconciliation of movements of liabilities to cash flows arising from financing activities. Particulars Lease liabilities Non Current Borrowings Current Borrowings Balance as on April 01, 2020 (Restated) 699.06 24,719.41 25,538.86 Loan/lease taken during the current year 71.13 14,111.74 – Repayment during the current year – (2,084.09) (8,980.29) Foreign exchange (gain) or loss – (116.39) (125.27) Interest on lease liabilities 72.24 – – Payment against lease liabilities (254.73) – – Closing balance as on March 31, 2021 587.70 36,630.67 16,433.30 Particulars Lease liabilities Non Current Borrowings Current Borrowings Balance as on April 01, 2019 (Restated) – 19,388.42 23,998.84 Loan/lease taken during the current year 848.59 7,639.63 1,639.70 Repayment during the current year – (2,115.00) – Foreign exchange gain or loss – (193.64) (99.68) Interest on lease liabilities 70.72 – – Payment against lease liabilities (220.25) – – Closing balance as on March 31, 2020 (Restated) 699.06 24,719.41 25,538.86 Notes to the consolidated financial statements 3 to 45 Significant accounting policies 2 The notes referred to above form an integral part of the consolidated financial statements. As per our report of even date attached For B S R & Co. LLP For and on behalf of the Board of Directors Chartered Accountants Firm’s Registration No: 101248W/W-100022 Mahesh Babani D. B. Rao Chairman & Managing Director Executive Director Jayesh T Thakkar DIN: 00051162 DIN: 00356218 Partner Narayan S Iyer Ramesh Kathuria Membership No: 113959 Chief Financial Officer Company Secretary Membership No: 105320 Membership No: A-11214 Mumbai Mumbai Date : May 14, 2021 Date : May 14, 2021