Professional Documents
Culture Documents
Maruti Suzuki
Mar-16
57746.3
461.9
58208.2
35706.9
3126.4
6.9
1988.7
81.5
2823.9
7999.1
-60.2
51673.2
6535
0
6535
2041.4
0
-77.8
4571.4
700
1057.3
215.2
35
144.3
894.3
3719
Maruti Suzuki
Mar-16
151
26856.1
27007.1
0
474.1
122.4
302.1
898.6
77.4
53.3
6960
7013.3
Current Assets
Current investments
Inventories
Trade receivables
Cash and Bank Balances
Short term loans and advances
Other current assets
Total
NCA
2364.8
1834.5
11290
39195.7
12420.9
346.9
1006.9
0
13774.7
16912.7
1349.7
9
18271.4
32046.1
873
3132.1
1298.6
39.1
1556.5
250.2
7149.5
39195.6
-4140.5
Maruti Suzuki
Maruti Suzuki
Mar-15
49970.6
831.6
50802.2
32867.8
2665.2
-455.9
1606.6
206
2470.3
6643.1
-69.1
45934
4868.2
0
4868.2
1302.6
-70.4
-75.2
3711.2
500
755.2
100.7
25
117.8
784.9
3699
M&M
Mar-16 Mar-15
40884.9 38444.8
854.8
848.9
41739.7 39293.7
19373.2
10409.3
-215.8
2342.2
155.3
353.6
1108.6
4485.3
-79.26
37578.84
4160.86
68.74
4229.6
857.6
-52
256.8
3167.2
240
745.31
96
20272.5
7359.4
323.6
2316.9
214.3
974.9
4099.9
-100.9
35460.6
3833.1
335.72
4168.82
835.9
-92.7
104.6
3321.02
240
745.31
102
Uses of Cash
1
2
3
4
5
6
7
8
9
12
12
51.8
54.4
718.8
637.6
1209
1187
M&M
Mar-15 Change
Mar-16 Mar-15
Surplus/(deficit) =Sour
151
0
296.32
295.7
0.62 Inc in Cash & BB (as pe
23553.2
3302.9 21410.9 18959.39 2451.51
23704.2
3302.9 21707.2 19255.1 2452.13 Table-2.Amplified CF St
0
0 Maruti Suzuki
144.8
-144.8 1495.42 2514.13 -1018.71 Sources of Cash
481
-6.9 1247.51
979.7
267.81
1
105.4
17
596.4
614.3
-17.9
2
292.6
9.5
672.14
607.3
64.84
3
1023.8
-125.2 4011.47 4715.43
-703.96
4
0
0
5
35.4
42
348.1
106.2
241.9
6
0
0
7
59
-5.7
121.7
79.5
42.2
8
5359.1
1600.9
6641.9
5285.9
1356
9
5418.1
1595.2
6763.6
5365.4
1398.2
10
2007.4
1360.4
8821.3
33549.3
11967
292.3
1882.8
0
14142.1
9817.6
1349.3
44.1
11211
25353.1
2996.4
2685.9
1069.8
18.3
1172.8
253
8196.2
33549.3
-625.1
357.4
474.1
2468.7
5646.4
0
0
453.9
54.6
-875.9
0
-367.4
0
7095.1
0
0.4
-35.1
7060.4
6693
0
-2123.4
446.2
228.8
20.8
383.7
-2.8
-1046.7
5646.3
-3515.4
2242.57
2041.1
1339.3
1461.4
10693.6
8974.1
36412.3 32944.6
6902.6
1050.3
234.9
1330.6
9518.4
5795.4
134
755.7
1423
8108.1
11144.7
11372.7
4057.4
3232.3
58.7
103.4
15260.8 14708.4
24779.2 22816.5
2375.7
1765.4
2687.9
2437.6
2512
2558
2297
2064.8
1179.3
773.1
581
529.3
11632.9 10128.2
36412.1 32944.7
939.33
1154.1
201.47
11
-122.1
12
1719.47
3467.64
0
0
1107.2 Uses of Cash
916.3
1
-520.8
2
-92.4
3
1410.3
4
0
5
-228
6
0
7
825.1
8
-44.7
9
552.4
10
1962.7
0
610.3 Surplus/(deficit) =Sour
250.3 Inc in Cash & BB (as pe
-46
232.2 Exp inc in R&S =PAT-Div-D
406.2 Actual inc (as per Balance
51.7 Addl inc/(dec)=Actual Inc1504.7
3467.4
-214.77
Maruti Suzuki
Sources of WC
1
2
3
4
5
Total sources of WC
Uses of WC for other th
1
2
3
4
5
6
Total uses for Non-WC
Funds available/(Relea
Changes in WC compon
Component
1
2
3
4
5
6
7
8
9
10
Net Dec in WC
Total
Uses of Cash
Long term borrowings
Deferred tax liabilities (Net)
Tangible assets
Intangible assets
Non current investments
Long term loans and advances
Inventories
Trade receivables
Short term loans and advances
Total
urplus/(deficit) =Sources of cash-Uses of cash
nc in Cash & BB (as per Balance Sheet)
able-2.Amplified CF Statements
Maruti Suzuki
ources of Cash
PAT
Other long term liabilities
Long term provisions
Short term borrowings
Trade payables
Other current liabilities
Short term provisions
Capital work in progress
Other non-current assets
Current investments
M&M Ltd
Sources of Cash
3302.9
1
17
2
9.5
3
42
4
1595.2
5
357.4
6
474.1
7
875.9
8
35.1
9
2123.4
10
2.8
11
12
12
14
8835.3
8835.3
Uses of Cash
144.8
1
6.9
2
453.9
3
54.6
4
7095.1
5
0.4
6
446.2
7
228.8
8
383.7
9
8814.4
10
8814.4
20.9
M&M Ltd
Sources of Cash
4571.4
1
17
2
9.5
3
42
4
1595.2
5
357.4
6
474.1
7
875.9
8
35.1
9
2123.4
10
Uses of Cash
Long term borrowings
Deferred tax liabilities (Net)
Tangible assets
Intangible assets
Non current investments
Long term loans and advances
Inventories
Trade receivables
Short term loans and advances
Dividend plus Tax
Total
urplus/(deficit) =Sources of cash-Uses of cash
nc in Cash & BB (as per Balance Sheet)
Difference
xp inc in R&S =PAT-Div-DDT
ctual inc (as per Balance Sheet)
ddl inc/(dec)=Actual Inc-Exp inc
otal sources of WC
Uses of WC for other than WC purposes
Long term borrowings
Deferred tax liabilities (Net)
Tangible assets
Intangible assets
Non current investments
Long term loans and advances
otal uses for Non-WC purpose
2.8
2823.9
12927.7
11
12
13
12927.7
Uses of Cash
144.8
1
6.9
2
0
3
54.6
4
7095.1
5
0.4
6
446.2
7
228.8
8
383.7
9
1272.5
10
9633
11
9633
3298.9
3302.9
4
M&M Ltd
Sources of WC
3302.9
1
17
2
9.5
3
35.1
4
875.9
5
6
4240.4
7
8
4240.4
Uses of WC for other than WC purpos
144.8
1
6.9
2
453.9
3
54.6
4
7095.1
5
0.4
7755.7
-3515.3
Changes in WC components
Change
Impact on WC
42
1
1595.2
2
357.4
3
474.1
4
2123.4
5
2.8
6
446.2
7
228.8
8
383.7
9
20.9
10
-3515.3
Is there a case of short-ter
diverted to long-term purp
Share capital
Reserves & Surplus
Deferred tax liabilities
Long term provisions
Short term borrowings
Trade payables
Other current liabilities
Capital work in progres
Intangible assets und
Non current investmen
Other non-current asse
Trade receivables
Share capital
PAT
Deferred tax liabilit
Long term provisions
Short term borrowings
Trade payables
Other current liabilities
Capital work in progres
Intangible assets und
Non current investmen
Note-1:
Definition of sources and uses of cash
0.62 Sources of cash
2451.51 Inc in liab & equity
Dec in assets
267.81 Required:
64.84 Based on the above definition , classify changes in all itmes, exce
into source/use of cash and complete table-1. As given in the tabl
241.9 11 and 14 sources of cash for Maruti and M&M, respectively. Sim
1398.2 cash for Maruti and M&M, respectively.
201.47 Sum of the sources and uses are given for self verificatio n
520.8
92.4
228
44.7
46
5558.25
5558.25
1018.71
17.9
122.1
1107.2
916.3
825.1
610.3 Note-2: In amplified cash flow statement, all the items of table-1
250.3 reserves & surplus change in fixed assets, remain same.
406.2 As, in general, change in res&surplus should be same as retained
51.7 instead of change in res & surplus, PAT is taken as source of cash
5325.81 and dividend (including DDT) is taken as use of cash. Similarly, ch
5325.81 fixed asset is samd as change in gross fixed assets less depreciat
232.44 in NFA change is GFA (NFA+Dep) is reported as use of cash and de
Table-3: Changes in Res & Surplus components
Maruti Suzuki
Mar-16
0.62 Capital Reserves
0
3167.2 Gen Reserves
2930.9
267.81 Sec Premium Reserve
424.1
64.84 Revaluation Reserves
0
241.9 Debenture redem Res
0
1398.2 Inv fluctuation res
0
201.47 Hedging res
7.2
520.8 ESOP Res
0
92.4 Forex Translation
0
228 P&L Sruplus
22578.6
Share capital
Reserves & Surplus
Deferred tax liabilities
Long term provisions
Intangible assets und
Non current investmen
Other non-current asse
Capital work in progres
1018.71
17.9
122.1
0
916.3
825.1
610.3
250.3
406.2
51.7
841.31 Note-4: All the sources of long-term nature (non-current account r
5059.92 are sources available to meet working capital needs. All the uses
of long-term nature are uses of cash for non-working capital purp
between total sources and total uses should reflect the change in
during the year. Net changes in WC components should be same
2325.89 in WC.
2451.51 To complete table-4, copy all long term sources of cash and long
125.62 from table -1 under sourcs of WC and Uses of WC, respectively a
find the net diference, which is termed as funds available for WC
oro funds released from WC (if it is negative)
Now, copy all sources and uses of cash of sh
(change in current asset and current liability
Changes in WC components' and classify th
0.62
if the change results into decrease in NWC ,
2451.51
if the change results into increase in NWC.
267.81
If the sources of WC > uses of WC, it is case
64.84
thererore, sum of inc in WC components sho
92.4
sum of dec in WC WC components. Find the
228
this should be same as dif of sources and u
44.7
No of sources /uses of WC and no of change
520.8
Sum of the same are also given for self veri
3670.68
This statement help to find if short term fun
1018.71
diverted to fund long term assets.
17.9
1107.2
916.3
825.1
3885.21
-214.53
WC components
Impact
Short term borrowings
Trade payables
Other current liabilities
Trade receivables
Short term provisions
Current investments
Inventories
Short term loans and
Other current assets
Cash & Bank Balance
241.9
1398.2
201.47
46
122.1
610.3
250.3
406.2
51.7
232.44
-214.53
et Change
2451.48
details of Reserves& Surplus in table-3 by referring to relevant notes to financial statements from the annual
py all long term sources of cash and long term uses of cash
urcs of WC and Uses of WC, respectively and
which is termed as funds available for WC (if it is positive)
m WC (if it is negative)
ow, copy all sources and uses of cash of short-term natuire
change in current asset and current liability items, incl cash&BB) under
hanges in WC components' and classify the change as 'decrease'
the change results into decrease in NWC , similarly as 'increase'
the change results into increase in NWC.
the sources of WC > uses of WC, it is case of inc in NWC,
hererore, sum of inc in WC components should be more than
um of dec in WC WC components. Find the diference ,
his should be same as dif of sources and uses of WC
o of sources /uses of WC and no of changes in WC components are given in table.
um of the same are also given for self verification.
2451.48