Eros International (EROS) annual cash flow statement covering fiscal 2016 through 2018, as reported to the SEC. This statement has 39 line items across 3 periods.
A cash flow statement shows the cash that actually came in and went out, split between running the business, investing and financing.
| Mar'18 | Mar'17 | Mar'16 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Disclosure of reconciliation of liabilities arising from financing activities [table] | ||||||||||||||||||
Liabilities arising from financing activities [axis] | ||||||||||||||||||
LiabilitiesArisingFromFinancingActivitiesMember | ||||||||||||||||||
Long-Term Borrowings | ||||||||||||||||||
Disclosure of reconciliation of liabilities arising from financing activities [line items] | ||||||||||||||||||
Cash flow from operating activities: | ||||||||||||||||||
(Loss)/Profit before tax | ||||||||||||||||||
-618 | 22,494 | 25,999 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
(Loss)/Profit before tax | -618 | 22,494 | 25,999 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Adjustments for: | ||||||||||||||||||
Depreciation (Note 13) | ||||||||||||||||||
1,265 | 1,082 | 1,154 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Depreciation (Note 13) | 1,265 | 1,082 | 1,154 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Share based payments (Note 28) | ||||||||||||||||||
17,918 | 23,471 | 30,992 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Share based payments (Note 28) | 17,918 | 23,471 | 30,992 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Amortization of intangible film and content rights (Note 15) | ||||||||||||||||||
115,285 | 135,316 | 128,303 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Amortization of intangible film and content rights (Note 15) | 115,285 | 135,316 | 128,303 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Amortization of other intangible assets (Note 16) | ||||||||||||||||||
1,726 | 1,816 | 1,131 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Amortization of other intangible assets (Note 16) | 1,726 | 1,816 | 1,131 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Other non-cash items (Note 31) | ||||||||||||||||||
51,051 | -10,616 | 4,562 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Other non-cash items (Note 31) | 51,051 | -10,616 | 4,562 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Net finance costs (Note 8) | ||||||||||||||||||
17,813 | 17,156 | 8,010 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Net finance costs (Note 8) | 17,813 | 17,156 | 8,010 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Gain on sale of available-for-sale financial assets | ||||||||||||||||||
- | 58 | - | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Gain on sale of available-for-sale financial assets | - | 58 | - | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Movement in trade and other receivables | ||||||||||||||||||
-91,317 | -72,247 | 19,690 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Movement in trade and other receivables | -91,317 | -72,247 | 19,690 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Movement in inventories | ||||||||||||||||||
-219 | -412 | 189 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Movement in inventories | -219 | -412 | 189 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Movement in trade and other payables | ||||||||||||||||||
-1,215 | 4,172 | 31,433 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Movement in trade and other payables | -1,215 | 4,172 | 31,433 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Loss/(gain) on sale of property, plant and equipment | ||||||||||||||||||
-2 | 22 | 21 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Loss/(gain) on sale of property, plant and equipment | -2 | 22 | 21 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Cash generated from operations | ||||||||||||||||||
111,687 | 122,196 | 251,484 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Cash generated from operations | 111,687 | 122,196 | 251,484 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Interest paid | ||||||||||||||||||
-20,761 | -18,390 | -12,536 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Interest paid | -20,761 | -18,390 | -12,536 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Income taxes paid | ||||||||||||||||||
-7,683 | -4,813 | -4,349 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Income taxes paid | -7,683 | -4,813 | -4,349 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Net cash generated from operating activities | ||||||||||||||||||
83,243 | 98,993 | 234,599 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Net cash generated from operating activities | 83,243 | 98,993 | 234,599 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Cash flows from investing activities | ||||||||||||||||||
Purchase of available for sale investment | ||||||||||||||||||
- | - | 230 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Purchase of available for sale investment | - | - | 230 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Proceeds from sale of available-for-sale investment | ||||||||||||||||||
- | 288 | - | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Proceeds from sale of available-for-sale investment | - | 288 | - | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Purchase of property, plant and equipment | ||||||||||||||||||
913 | 678 | 1,702 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Purchase of property, plant and equipment | 913 | 678 | 1,702 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Proceeds from disposal of property, plant and equipment | ||||||||||||||||||
70 | 2 | 56 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Proceeds from disposal of property, plant and equipment | 70 | 2 | 56 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Proceeds from/(investment in) restricted deposits held with banks | ||||||||||||||||||
-27 | -4,018 | 76 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Proceeds from/(investment in) restricted deposits held with banks | -27 | -4,018 | 76 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Deconsolidation/acquisition of cash and cash equivalent in subsidiary | ||||||||||||||||||
-9 | - | 263 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Deconsolidation/acquisition of cash and cash equivalent in subsidiary | -9 | - | 263 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Purchase of intangible film rights and content rights | ||||||||||||||||||
186,757 | 173,481 | 211,253 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Purchase of intangible film rights and content rights | 186,757 | 173,481 | 211,253 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Purchase of other intangible assets | ||||||||||||||||||
321 | - | 1,500 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Purchase of other intangible assets | 321 | - | 1,500 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Interest received | ||||||||||||||||||
2,537 | 2,696 | 2,935 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Interest received | 2,537 | 2,696 | 2,935 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Net cash (used in) investing activities | ||||||||||||||||||
-185,420 | -175,191 | -211,355 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Net cash (used in) investing activities | -185,420 | -175,191 | -211,355 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Cash flows from financing activities | ||||||||||||||||||
Proceeds from issue of share capital, net of transaction costs | ||||||||||||||||||
16,645 | 30,466 | 5,414 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Proceeds from issue of share capital, net of transaction costs | 16,645 | 30,466 | 5,414 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Proceeds from sale of shares of a subsidiary | ||||||||||||||||||
40,221 | - | - | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Proceeds from sale of shares of a subsidiary | 40,221 | - | - | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Proceeds from issue of shares by subsidiary | ||||||||||||||||||
556 | 40 | 137 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Proceeds from issue of shares by subsidiary | 556 | 40 | 137 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Share application money received pending allotment | ||||||||||||||||||
18,000 | - | - | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Share application money received pending allotment | 18,000 | - | - | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Proceeds from issue out of treasury shares | ||||||||||||||||||
- | 938 | 6,294 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Proceeds from issue out of treasury shares | - | 938 | 6,294 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
(Repayment of)/proceeds from/short term debt with maturity less than three months (net) | ||||||||||||||||||
211 | -39,493 | 1,918 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
(Repayment of)/proceeds from/short term debt with maturity less than three months (net) | 211 | -39,493 | 1,918 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Proceeds from short term debt | ||||||||||||||||||
48,249 | 76,310 | 79,695 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Proceeds from short term debt | 48,249 | 76,310 | 79,695 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Repayment of short term debt | ||||||||||||||||||
43,785 | 66,404 | 72,746 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Repayment of short term debt | 43,785 | 66,404 | 72,746 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Proceeds from long term debt, net of transaction costs of Nil (2017: $384, 2016: $139) | ||||||||||||||||||
111,278 | 16,522 | 13,847 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Proceeds from long term debt, net of transaction costs of Nil (2017: $384, 2016: $139) | 111,278 | 16,522 | 13,847 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Repayment of long term debt | ||||||||||||||||||
113,960 | 12,450 | 26,962 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Repayment of long term debt | 113,960 | 12,450 | 26,962 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Net cash generated from financing activities | ||||||||||||||||||
77,415 | 5,929 | 7,597 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Net cash generated from financing activities | 77,415 | 5,929 | 7,597 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Net (decrease)/increase in cash and cash equivalents | ||||||||||||||||||
-24,762 | -70,269 | 30,841 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Net (decrease)/increase in cash and cash equivalents | -24,762 | -70,269 | 30,841 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||
Effects of exchange rate changes on cash and cash equivalents | ||||||||||||||||||
257 | -238 | -1,731 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | ||||||
Effects of exchange rate changes on cash and cash equivalents | 257 | -238 | -1,731 | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | xxxxx | |||||