Cash Flow Statement

for the Year Ended March 31, 2020

(` in ‘000)
Particulars Year Ended
March 31, 2020
Year Ended
March 31, 2019
Cash Flow From Operating Activities    
Profit after tax 67,47,845 38,18,068
Add: Provision for tax 23,91,907 19,83,232
Net Profit Before Taxes 91,39,752 58,01,300
Adjustments for:-
Employee Stock Options Expense 2,37,378 3,86,039
Depreciation on Bank’s Property 8,86,177 6,17,546
Amortization of Premium on HTM Investments 2,35,808 1,28,310
Provision for Employee Expenses 1,89,123 (36,861)
Provision for Non-Performing Assets, Standard Assets and Other Provisions 23,13,919 11,29,943
Loss on sale of Fixed Assets 11,114 14,428
Operating profit before working capital changes 1,30,13,271 80,40,705
Movement in working capital
Decrease / (Increase) in Investments (other than HTM Investments) (2,35,33,319) (1,94,30,372)
Decrease / (Increase) in Advances (4,23,85,306) (9,58,18,346)
Decrease / (Increase) in Other Assets (17,98,640) (13,77,683)
(Decrease) / Increase in Deposits 6,74,14,929 11,49,91,163
(Decrease) / Increase in Other Liabilities and Provisions (34,26,003) 40,02,143
Cash Flow from Operating Activities 92,84,932 1,04,07,610
Direct Taxes Paid (Net of refunds) (26,89,189) (19,29,840)
Net Cash Flow from Operating Activities (A) 65,95,743 84,77,770
Cash Flow From Investing Activities
Purchase of Fixed Assets (9,21,990) (12,57,168)
Proceeds from Sale of Fixed Assets 15,018 15,761
Investments in HTM securities (Net) (1,17,67,548) (2,18,04,530)
Net Cash Flow used in Investing Activities (B) (1,26,74,520) (2,30,45,937)
Cash Flow from Financing Activities
Proceeds from /(Repayment of) borrowings 1,72,19,649 97,44,940
Money received on exercise of Stock Options/ Issue of Shares 54,57,152 30,70,937
Money received against Share Warrants - 17,50,000
Share Issue Expenses (38,796) (33,137)
Dividend paid (includes tax on dividend) (2,64,376) (1,74,826)
Net Cash Flow from Financing Activities (C) 2,23,73,629 1,43,57,914
Net Increase / (Decrease) in Cash and Cash Equivalents (A + B + C) 1,62,94,852 (2,10,253)
Cash and Cash Equivalents at the beginning of the year (Refer Note Below) 1,74,01,934 1,76,12,187
Cash and Cash Equivalents at the end of the year (Refer Note Below) 3,36,96,786 1,74,01,934
Note:
Balance with Banks in India in Fixed Deposit (As per Sch 7 I (i) (b)) 20,89,157 13,29,729
Balance with Banks in India in Current Account (As per Sch 7 I (i) (a)) 1,61,260 60,781
Money at Call and Short Notice in India (As per Sch 7 I (ii)) 2,09,50,000 79,00,000
Cash in hand (including foreign currency notes) (As per Sch 6 I) 32,56,790 11,59,935
Balance with RBI in Current Accounts (As per Sch 6 II) 72,39,579 69,51,489
Cash and Cash Equivalents at the end of the year 3,36,96,786 1,74,01,934

As per our attached Report of even date.

For S. R. Batliboi & Associates LLP
Chartered Accountants
ICAI Firm Registration No.: 101049W/E300004

per Sarvesh Warty
Partner Membership No. 121411
Place: Mumbai

Date: May 02, 2020

For and on behalf of the Board of Directors

AU Small Finance Bank Limited

Raj Vikash Verma

(Non-Executive Independent
Part Time Chairman)
Place: New Delhi

Sanjay Agarwal

(Managing Director and CEO)
Place: Jaipur

Uttam Tibrewal

(Whole Time Director)
Place: Mumbai

Vimal Jain

(Chief Financial Officer)
Place: Jaipur

Manmohan Parnami

(Company Secretary)
Place: Jaipur