Talwalkars Healthclubs Limited Annual Report and Financials

Talwalkars Healthclubs Limited Balance Sheet (Rs In Million)

Talwalkars Healthclubs Limited Profit & Loss Statement (Rs In Million)

Talwalkars Healthclubs Limited Consolidated Cash Flow Statement (Rs In Million)

Certainly, here is a summary of the Cash Flow Statement for the years 2018 and 2017:

A. Cash Flow from Operating Activities:

2018:

1. Profit before share of profit of associate / joint venture and tax: Rs 1,044.51

This represents the profit generated by the company before accounting for the share of profit from associates/joint ventures and taxes.

2. Adjustments for:

Depreciation and Amortization: Rs 302.52

Depreciation and amortization are non-cash expenses that represent the decrease in the value of assets over time. These are added back to the profit as they are non-cash items.

Finance cost (Net): Rs 166.82

Net finance cost represents the cost of borrowing. It includes interest expenses and is added back to the profit as it is a non-cash item.

Interest Income (including fair value change in financial instruments): Rs -18.8

Interest income is subtracted as it 's a cash inflow and should be excluded from the operating activities section.

Dividend Income: Rs -0.76

Dividend income is subtracted as it 's a cash inflow and should be excluded from the operating activities section.

Profit on sale of investments (net): -

If there are profits from selling investments, they would be added. In this case, it 's not specified.

Gain on financial assets measured at fair value through Profit and Loss account: Rs -100.08

This represents the gain on financial assets measured at fair value through the Profit and Loss account. It is subtracted as it 's a cash inflow.

Gain/Loss on foreign exchange fluctuation (Net): Rs 1.14

This represents the net gain or loss on foreign exchange fluctuations. It is added as it 's a cash inflow.

(Profit)/Loss on the sale of assets: Rs -0.81

If there are profits or losses from selling assets, they would be accounted for here.

3. Operating Profit before Working capital changes: Rs 1,395.00

This is the profit before considering changes in working capital.

4. Adjustments for Working Capital Changes:

(Increase)/Decrease in Trade Receivables: Rs -116.35

An increase in trade receivables is a use of cash, and a decrease is a source of cash. Here, it 's a decrease, so it 's a source of cash.

(Increase)/Decrease in Other Current Assets: Rs -114.47

An increase in other current assets is a use of cash, and a decrease is a source of cash. Here, it 's a decrease, so it 's a source of cash.

(Increase)/Decrease other loans and advances: Rs -68.52

An increase in loans and advances is a use of cash, and a decrease is a source of cash. Here, it 's a decrease, so it 's a source of cash.

(Increase)/Decrease financial assets: Rs 112.51

An increase in financial assets is a use of cash, and a decrease is a source of cash. Here, it 's an increase, so it 's a use of cash.

(Increase)/Decrease in Inventories: Rs -132.57

An increase in inventories is a use of cash, and a decrease is a source of cash. Here, it 's a decrease, so it 's a source of cash.

Increase/(Decrease) in Trade payables: Rs -9.19

An increase in trade payables is a source of cash, and a decrease is a use of cash. Here, it 's a decrease, so it 's a use of cash.

Increase/(Decrease) in Financial liabilities: Rs 0.4

An increase in financial liabilities is a source of cash, and a decrease is a use of cash. Here, it 's an increase, so it 's a use of cash.

Increase/(Decrease) in other payables: Rs 16.61

An increase in other payables is a source of cash, and a decrease is a use of cash. Here, it 's an increase, so it 's a use of cash.

Increase/(Decrease) in Provisions: Rs -9.98

An increase in provisions is a source of cash, and a decrease is a use of cash. Here, it 's a decrease, so it 's a use of cash.

5. Cash generated from operations: Rs 1,073.44

This is the net result of operating activities after considering changes in working capital.

6. Net Income Tax (Paid) / Refund: Rs -300.9

This represents the cash paid for income taxes and is subtracted.

7. Net cash (used in)/from operating activities: Rs 772.54

This is the net cash inflow or outflow from operating activities.

B. Cash Flow from Investing Activities:

2018:

1. Capital Expenditure on Property, Plant & Equipment (including Capital Advances): Rs -1,064.66

This represents the cash used for investing in property, plant, and equipment.

2. Proceeds from sale of fixed assets: Rs 15.84

This represents the cash received from selling fixed assets.

3. Income from Investment activity: Rs 1.65

This represents income generated from investment activities.

4. (Increase)/Decrease loan and advances to associate & related parties: Rs 44.11

An increase in loans and advances is a use of cash, and a decrease is a source of cash. Here, it 's an increase, so it 's a use of cash.

5. Payable to subsidiary: Rs -7.2

This represents the cash paid to a subsidiary and is subtracted.

6. (Increase)/Decrease in investment in Associate & joint venture: Rs -14.3

An increase in investment is a use of cash, and a decrease is a source of cash. Here, it 's a decrease, so it 's a source of cash.

7. Share application money given: Rs -610

This represents the cash given for share applications and is subtracted.

8. Share application money refund/(paid): Rs 350

This represents the cash received for share applications and is added.

9. Dividend income: Rs 0.84

This represents the cash received from dividends and is added.

10. Net (investment in)/ Proceeds from bank deposits: Rs -148.57

This represents the net cash used or received from bank deposits.

11. Net cash (used in)/from Investing activities: Rs -1,432.29

This is the net cash inflow or outflow from investing activities.

C. Cash Flow from Financing Activities:

2018:

1. Proceeds from Issue of Shares: Rs 399.82

This represents the cash received from issuing shares.

2. Redemption of Non-Convertible Debentures: Rs -

This represents the cash paid for redeeming non-convertible debentures.

3. Issue proceeds from Non-Convertible Debentures: Rs 298.42

This represents the cash received from issuing non-convertible debentures.

4. Proceeds from Borrowings: Rs 291.94

This represents the cash received from borrowings.

5. Transaction with NCI: Rs -20.38

This represents cash transactions with non-controlling interests.

6. Repayment of Long-term and other borrowings: Rs -30.98

This represents the cash paid for repaying long-term and other borrowings.

7. Finance cost paid (net): Rs -127.79

This represents the net cash paid for finance costs.

8. Dividend Paid (Including dividend distribution tax): Rs -53.63

This represents the cash paid for dividends, including dividend distribution tax.

9. Net cash (used in)/from Financing Activities: Rs 757.4

This is the net cash inflow or outflow from financing activities.

Net Increase in Cash and Cash Equivalents (A+B+C):

2018:

Net Increase in Cash and Cash Equivalents (A+B+C): Rs 97.65

This is the net change in cash and cash equivalents resulting from operating, investing, and financing activities.

Cash and Cash Equivalents:

2018:

Cash and Cash Equivalents at the Beginning of the Year: Rs 419.74

Cash and Cash Equivalents at the End of the Year: Rs 517.39