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STEEL AUTHORITY OF INDIA LIMITED STANDALONE CASH FLOW STATEMENT A. CASH FLOW FROM OPERATING ACTIVITIES Profit / ( Loss ) before tax Adjustments for : Depreciation and amortisation expenses For the period ended 30th September , 2021 10897.78 ( \ crore ) For the period ended 30th September , 2020 ( 1374.34 ) 1963.10 2081.69 Loss / Gain on disposal of fixed assets ( net ) 62.39 ( 71.62 ) Interest income ( 152.07 ) ( 105.92 ) Dividend income ( 42.70 ) ( 26.60 ) Finance costs 889.11 1585.01 Unrealised Loss / ( Gain ) on foreign exchange fluctuations 52.86 21.65 Loss / ( Gain ) on sale of non - current investments ( 0.07 ) Allowance for doubtful debts , loans and advances 50.25 36.21 Other allowances 122.75 30.10 Unclaimed balances and excess allowances written back ( 48.08 ) ( 82.75 ) Operating Profit before working capital changes 13913.91 1974.84 Changes in assets and liabilities : Trade receivables 3.11 Loans , other financial assets and other assets 2181.58 Trade payable 2765.39 Other financial liabilities and other liabilities Provisions Inventories Cash flow from operating activities post working capital changes Income tax paid ( net ) ( 64.77 ) Net cash flow from operating activities ( A ) 15886.37 ( 2764.13 ) 967.04 ( 1115.76 ) 15951.14 561.75 ( 287.88 ) 525.61 1676.91 ( 1232.86 ) 3084.98 6303.35 14.66 6318.01 B CASH FLOWS FROM INVESTING ACTIVITIES Purchase of property , plant & equipment ( including capital ( 1838.92 ) work - in - progress ) and intangibles Proceeds from sale / disposal of property , plant & equipment 89.89 Purchase of current and non - current investments 0.06 ( 1254.59 ) 116.61 8.10 Movement in fixed deposits ( net ) Interest received Dividend received Net cash used in investing activities ( B ) C CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from long - term borrowings ( net ) Lease liabilities Proceeds from short - term borrowings ( net ) Finance cost paid Net cash used in financing activities ( C ) ( 3.37 ) ( 1.58 ) 86.86 51.51 42.70 26.60 ( 1622.78 ) ( 1053.35 ) ( 8951.83 ) 155.44 ( 4178.10 ) ( 6010.68 ) ( 71.56 ) 2546.85 D Net change in cash and cash equivalents ( A + B + C ) Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period ( 1147.73 ) ( 1879.32 ) ( 14122.22 ) ( 5414.71 ) 141.37 ( 150.05 ) 468.40 153.43 609.77 3.38 The cash flow statement has been prepared using the Indirect Method as set out in Ind AS - 7 , Statement of Cash Flows . The accompanying notes are an integral part of these standalone financial statements .