for the Year Ended March 31, 2020
| 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