Page 142 - flipbook-ubp-IR

INTRODUCTION ABOUT US
STATEMENTS OF CASH FLOWS
MANAGEMENT APPROACH
FOR THE YEAR ENDED JUNE 30, 2022
OPERATING ACTIVITIES
(Loss) / profit before tax from: Continuing operations Discontinuing operations
Adjustment to reconcile profit before tax to net cash flows: Depreciation of property, plant and equipment Depreciation of right of use assets
Depreciation of investment properties
Allowance for expected credit losses on financial assets Amortisation of intangible assets
Reassessment of IFRS 16
Impairment of assets
Gain on deemed disposal of associate
Fair value loss of financial assets at FVTPL
Fair value movement of land conversion rights
Write-off of intangible assets
Write-off / (write-back) of property, plant and equipment Write-off of right of use assets
Movement in retirement benefit liabilities
Profit on disposal of property, plant and equipment Share of results of associates
Finance costs
Finance income
Movement in working capital
Increase in consumable biological assets
Increase in inventories
(Increase) / decrease in trade and other receivables (Decrease) / increase in trade and other payables Cash generated from operations
Interest paid
Interest income
Income tax paid
Net cash flows generated from operating activities
INVESTING ACTIVITIES
Proceeds from disposal of property, plant and equipment Purchase of property, plant and equipment
Additions to investment in subsidiaries
Purchase of investment properties
Purchase of intangible assets
Notes
5
6
7 24(d) 8(a)
24(c) 24 11 8(b) 8(a) 5
6 20 24 10 26 25
13 14 15 21
25 12(b)
17 9 7 8(a)
2021 Rs’000
243,408 - 243,408
164,887 7,174 19,415 6,069 4,573 - 52,255 - - - 1,578 - - (5,022) (3,981) - 27,622 (61,960)
- (9,667) 32,822 (49,629) 429,544 (27,622) 10,273 (24,782) 387,413
4,343 (105,442) (9,109) (17,992) (2,895)
-
- 15,525 36,162 (79,408)
THE GROUP
2022
Rs’000
(35,727)
(19,364)
249,931
44,552
3,735
23,281
22,028
(184)
340,686
(158,236)
(2,090)
(22,659)
(314,354)
(14,422)
(34,889)
331
(1,576)
1,644
2,337
7,531
(5,064)
(10,678)
58,460
65
2021
236,145
244,632 29,979
3,011 (2,911) 17,489 - 4,982 - 29 (3,685) 1,858 (1,493) - 6,114 (4,080) (7,249) 33,883 (2,274)
(8,651) (21,185) 21,252 20,740
THE COMPANY
2022
Rs’000
282,165 (46,020)
Rs’000
(109,312)
(109,312)
170,663
13,662
19,075
12,244
4,862
211,437
1,600
(6,629)
43,785
(44,808)
(94,505)
(194,127)
67,238
-
(55,091)
-
-
-
-
-
-
-
-
-
135,338
(54,988)
(24,902)
15
568,586 (33,883) 110 (27,926)
95,185
(39,668)
8,518
(19,017)
55,463
506,887
15,564
(381,130)
(21,613)
(381,822)
12,182
13,174
2,075
-
-
12,878 (156,448) - (480) (9,476)
(900) - 15,525 2,164
45,018
11,878
(262,534)
(395,259)
(18,467)
(7,807)
13,174
23,116
-
-
(741,570)
(136,737)
(635,899)
Consideration paid to aquire additional shares in associate and subsidiary 36
Cash on acquisition of subsidiary
Dividend received from associates
Dividend received from other equity investment Net cash flows used in investing activities
36 10 25
140
UBP INTEGRATED REPORT 2022
The notes on pages 142 to 208 form an integral part of these financial statements. Auditor’s report on pages 132 to 135.