NUTRITEK GROUP

Consolidated Cash Flow Statement

Consolidated Cash Flow Statement

2006

Consolidated Statement of Cash Flows for the year ended 31 March 2007

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USD thousand 2006 2005
OPERATING ACTIVITIES
Profit for the year before tax 29 408 7 063
Adjustments for:
Depreciation 29 186 1 368
Provision against biological assets -2 409 -1 674
Loss on disposal of property, plant and equipment 813 -
Recognition of negative goodwill -2 237 -
Other non-cash items -1 843 -443
Interest expense 19 199 15 296
Operating profit before changes in working capital and provisions 72 117 33 925
(Increase)/decrease in inventories -26 729 8 252
Increase in trade and other receivables -60 860 -12 619
Increase in trade and other payables 563 465
Increase/(decrease) in provisions 2 -8
Cash inflow from operations before income taxes and interest -14 726 29 940
Income taxes paid -14 658 -183
Interest paid -18 642 -1 151
Cash inflow from operating activities -48 026 18 250
INVESTING ACTIVITIES
Acquisition of property, plant and equipment -18 274 -45 027
Acquisition of long term investments -2 166 -870
Disposal/(acquisition) of short term investments 3 736 -24 602
Purchase of biological assets -6 411 -6 273
Acquisition of intangible assets -144 -
Purchase of subsidiaries (net of cash acquired) -221 -45 086
Sale/(purchase) of other long term assets 26 -12
Cash outflow from investing activities -23 454 -121 870
FINANCING ACTIVITIES
Proceeds from share issue - 70 508
Acquisition of treasury stock - -21 557
Proceeds from sale of treasury shares 42 017 -
Proceeds from borrowings 3 711 144 039
Repayment of borrowings -29 418 -61 080
Grants received 313 3 776
Cash inflow from financing activities 52 832 135 686
Net (decrease)/increase in cash and cash equivalents -18 649 32 065
Cash and cash equivalents at beginning of year 35 019 94
Cash and cash equivalents at end of year 16 371 33 006
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