Page 126 - BTSGroup ONE REPORT 2021/22_EN

124 l Introduction l Nature of Business l Organisation and Shareholding Structure l Business Review l Corporate Governance l Financial Statements l Other Information l

Cash Flow Statement

Unit: Million Baht

Consolidated financial statements for the year ended 31 March,

2022 2021 2020
Cash flows from operating activities
Profit before tax from continued operation 5,095.2 7,286.4 9,303.6
Profit before tax from discontinued operation - - 1,024.1
Profit before tax 5,095.2 7,286.4 10,327.7
Adjustments to reconcile profit before tax to net cash provided by (paid from) operating
activities:
Depreciation and amortisation 871.2 811.3 971.5
Unrealised loss (gain) on exchange (24.8) (9.8) (28.1)
Reversal of provisions (91.7) (352.1) (223.1)
Loss on litigation - - 84.2
Share of loss from investments in joint ventures 50.6 58.6 140.4
Share of loss (profit) from investments in associates 80.8 1,605.8 (2,124.5)
Allowance for expected credit losses (reversal) 23.4 (56.2) 181.2
Provision for long-term employee benefits 166.0 153.0 261.3
Revision of estimation of employee benefits charged to BTSGIF - - 346.6
Amortisation/allowance for impairment of asset - 194.8 292.1
Gain on sales of land (481.2) (1,978.5) -
Loss on disposals/write-off of assets 12.3 13.9 -
Dividend income (288.0) (387.9) (520.5)
Share-based payment transaction 16.8 19.7 12.2
Gain on change in status of investment - - (1,126.7)
Gain on sales of investments in subsidiaries and associates (182.8) (689.2) (3,560.9)
Loss (gain) on financial instruments (346.3) (761.1) 345.8
Revenue from investment in foreign party - - (68.3)
Unearned revenue recognition (36.9) (36.9) (36.9)
Interest income (3,653.7) (3,131.6) (2,603.6)
Interest expenses 3,219.5 2,509.3 2,244.7
Profit from operating activities before changes in operating assets and liabilities 4,430.4 5,249.5 4,915.1