Topic Date

Jame Neha
Duitn
Clah Xll-
Rol No 663H828
Sube ACcounlamCy
Pradical Hle
csSROOm
NOTEbOOks
Fopic
Date

ACKNOWIEDGMENT
LDculd liRe ta thank M. Greala y Accsunta
he guided me teache
heiGugh this. uec. he
She gaue me
Jaluale
Jaluable Saluaa.eiientn and guucdoge s
Comaloing the
Secsn
LaOould Rke l thank my abena
busthee and suenda uhe hlbe m e
Rutc aaithin the imited ime pesdiodinanliung hin

Optr
 Topic Date

CERTIFICATE
hin i t ceocsy tha Neha Dutla claaa Xll-C
lagse SSec.Schsel boa Cormal.ote.d hex heed
ahe aken uepe_case and
Reen antesues and
shaion ancesityin Comaletion hin e r
She has taRen hia Sieshensbilkiy and psidpn9od
The poect HcsunTamc la m satizadisn
Maueela ignatuxe
A D

WEW DELHIT
1.0064

Optri
 Anoluypaia
Cosh loud
Slalement BMEL

B s Designer
 O

Topic
Date O
FORMAT OF THE PROJECT
O Namehe baeecL:enala
Cota ElaS
O O
Stoternerd o BHE
Objeckivea he panject:
apene coah llaua genesuapsucn
kaiain anieaime intand
le inanging acivihen
Commoni and agcest ohaai chanoe O
O An co
oD.
Eela qmbhical Reaeadatban.z Bacugsabls
Pesied udy inangin ajeana_enshng 2fa
ard 1sE March A0a 201

SauMce Mateia:Cashllad atatement dauooend

ed
Jsuom 'htbpilumwn. bhelstom
inaraalinlom.adamlpdfl19-40
(O Annuaudpae oR-20 pdf

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 Date...nssssss
Topico Page No

What is Caah Fla Slatement ?

Casah louD alalemond a a alohecnerst hok aboub th
Cah lihua, unloLD and outlou o cosah and comh eaiualer
dwihy he s0ouod aunda suopad
L9Raneaactuona hot ancueaza0 cash and cazh 2quiuolenla..
a unlloc uohesuec tstanaaclion ha decsue02.0
Can be Ronnh o sullowaocoash and cazh cquiuolerib

Caeb and caah eqaiualenla inclaad coh in bad bank

Balanco masuketable saeci hih Herce, asa nchudod
un coh and caah equiualonia.

Caeh low atatemenla issoasta accsatdunq the

Hcsiuntm lakid3CReuised),Cash lat statement
he accauhung tandaeud oCibea thad.coh auu
tatement papostad
Oue ethad Thdisuec atha
abounasiq Cohlo Jundlos thsta heada mamel
Camb lau sompestaking acliyikiez
2 Cosh loun mnvestina acivitfoa
3 Caen lan suen inanding achvatica

Can lan dateman k andisecano baukanad sn dhe

bozi nandia satermenlaho iabolaro heoland
statenank pste and losa

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 Date..
******************

Topic:. ******************* ss Page No **********

Objedivea Cash Jleu

Stotemerlo

detesumune he soukco2 eiesta)o coshond coah

equivalenla dundex ooeatang uncan ond inancial
acivituea o the onlesubouizo
detesuire licanapanenech and cah
eaaivalenlla undoh sesadaoauesta and inantsol
cthihea he ontosusua
deldelestrmune me change in coh and cash_equivalenl
T he doservo bebeon batcoa CSueceibla) anoll
opplicatior menandns epestatangnveatuigand
naniaacnhe betauean he data e ls Balonc
heaia ohe cempa

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 Date.

Bharat Ateavy Elctyicals Limited

Bhasat Heava electsicole himikec BHEA)

ladia 92omieo ate-Ounsd bé ectes onesasua
Bhastat Henuu ecstcals imlo CBHEA ho bean
laang hota3e in ang he enqersing and
manocthoung Canedby n Tiá acoces Seunko
CcaoeO ecouo ncldog LOes qene9toim ond
sianamsalen Stanapoeddin Henauasl JunteoL_
an qos onddeloneco ond ansicpofm0uh uan
annud 9HeLLbnlo a9usLLi hiWeh USD

BHELhas establishec BMTng Lag3 umth ether

n lnda ita olee hauing ue-p Auith leadu
Ofms n Nasiaua ec&G

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Page No

he courtlay hocmanliarkueo euiprcont conplhant

Auith laleanoltana andintsenoernd 2tand.coeda
BHEL tate -he o lailsltea zpeiasac
lnengco.hing manuadtusug tCtangaltesu mmse
sesuuc C auipmentn the paLOEede Boment
and insiou anduatsio>ect lhebe monluaiiug
unila aka aubbsded by ouGueaeo
ice o BI O centses and
SinamSperq ents.e a dolivosu ualua
e cutsmoa

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indd h the engeasuagi Jnit moero hdn34om
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BHELSmo haun benan he suengezt biWau
n puiNangthe3e ce8 buaunoaa
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usknouc BHEL ome he ighoin he cebidal
qac
qeda manluazluoung indtu n ndta BHEL
dedicatedRand Condn Hudesabad
haa besn ntuumenian Shabirg techbdco and
innewative mauactuning Lapasaltie

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 BtiaratHonvc

Statement of Cash fiow

for the year ended March 31, 2020

A from operatng octvides

Profit belore tax 204750
Adjustments for:
Prevsion.and write off 197543
Depreciation and amortsaion S02 47431
Finance cost (including unwinding of interest) 28729
sos.
Interest& dividend Income (625.40 (615.56
Others
stetisesess (A615) (15.13
sh generated from oparatonsbeforeworking capltalchanges SO.51 4154.34
Adjustment for changes la wordng capitat
Trade Recelvables 3370.09 264.3
Contract Assets (161253) (4566.071
Inventorles
i095 10) (186145)
Loars. advances & other asets 391.79 76 11
Sub total
104.25 (6619 28)
Trade payabie (217 24) 98097
Advances from customers, deposits and others (184212) (1114.36)
Provisions 353.2 (816.52)
Sub totat 2667.78) (949.91)
Netcash(used In)/ from working capital R619.53) 7589.19)
Cash genrated from operatton (2569.02) (3434.85
Refund of lncome taxes 0.00 405.68

(321.94 (829.41)
Net cash Infiow from operatng actvites (2190196) (085553)
B. Cash flow from Investíng activites

Redemption/maturity of bank deposits (having original maturity of more than 3 1700.00 1700.00
months)
tnterest received S374 s88.42
Proceeds from jolnt ventures 17 30

income received from mutual funds G43 17.00

Dridend receved from jolnt ventures 1618
Sale of property. plant and equipment 930 1.04

urchase ofproperty.plant andequlpment 143430 (425.04)

Net cosh (used In)7rom lavastng activitdes 1914.9

An 1R 2019 20
 AnnunlReview Corporabte Prole Board's Report Financal statements (SF5)Additonal Informaton
Statement of Cash flow
fortheyear ended March 31, 2020
(Eincrorel

rorircatrt}h
C Cauh Dow trom nancing actvitles
Proceeds from short term borrowings 2431.74
301.65
Proceds/Trepayment) of lease obligation (Principal) 68.20
Proceeds/(repayment) of iease obligation (interest) (13.75)
732
Buy back of equlty shares (lnduding eremium and expense (1636.62
Dvidend pald (lncl. divldend distrbution tax (786.99
toterest pald (a104) (94.99
Net cash (used in) / from financing actfvlties (referpolnt3) 32.41
Net lncrease/ldecrease]ln cash and cash equivalents 607.26 1973.08
Opening balance of cash and cash eculvalents
*******
795.60 2768.68
Clasing balance af cash and cash equlvalents [Refer Note 12] 1402.86 795.60
Statement of cash tow has been prepared under the lndirect method as set out ln the Ind AS7 Statement ol Cash Fiow
2) Previous year's figures have been regrouped/reclassifed wherever applicable
B)in cash w from fimancing activtdes there ls no non cash item during the year
4 Cosngbalanceof cash &casth equvalents Incdludes exchange varlaton transation galn of t 1.15 crore as on March 31, 2020 (prevlous
Yeart o.02 crore)

For and on behalf of Baard of Directors

(Rajeev Kalra) Subodh Gupta) (Or Nalin Shinghal)

Campany Secretary Oirector (Finance) Chalrman and Managing Director
M.No. 14567 DIN: 08113460 DIN: 011768$7

As per our teport of even date attached

ForRal HarGopal&Co ForTlwarl&Assodates For Mahesh C. Solankd & Co.

Chartered Accountants Chartered Accountants Clhartered Accountants
FRN O02074N FRN 00287ON FRN. 006228C

Wnnan Pavnay

(CA Gopal Kitshan) (CA. Krishan Kumar) (CA.Deepesh Shah)

Partner Partner Partner
M.No.081085 M.No.065415 M. No. 404990

Piace: New Delthl

Date 1June 13,2020

Annual Repart 2019-20 17

 cala

nveitung
Activtiek Hirancng
Activiid

OpOalane CLBaance
Casn 5CossaCaeh 2
kqiv Cn

Operatun
hdivanes
 Date..

COMPARLTIVE STATEMENT OF
CASH FLOW
Under Qpexabing Bcivikie
obostating oitea cou the såndpa sue0o qoneaung-
acivih e an entenpsuaoand othex acEvtiea thai ana
no headng 094 Jnandal acha hea.Thay undiudo
Seenuo qendaUo Cum Balo csah Siecheucd sHem
debtoso Caah anida cSHeditcea, ete
ample Cash Secigbla cm ga aold.paymaud
Rmplayet lanu and pamente 3ulaa

Acivty Yeas EndindYeax Endu Abaelted

31st maxch 31st Moch chaus ckaug
0
9019 Q00

sesualar9 (9890.9 (186 43) 09

acivlea

LOoukung Nate
Calulam ewenlinge chango
996.63) x l o o = 6 9

Pringke
 Date..
Topic:. ***********

Page No.

CoMPARATIVE STATEMENT OE
CASH FloW
Unde nvesBing ActivHica
Thvealtiq Ackiubea a9a sne o the omah Cateqien
net cadh activILiea that
bukne
sidpsstsn.ca2h
laL 9talementlnvesing Hchii e in accodin
includng uona.achana Jnvsluing tahahL
and
a n d aN
ong tesum
hold 0219ealo suh.aesel2ehich Q940 me
plant and Machino
land e
Example Ruschaae MaxRetabl Secaei tiealan

Hcdivdy Yeas EndDg Yea Endurg

2ls march 1o9
Absalte
31stmarch202.6daange Change
lnvesfin19 1944.91 1836 54 (82.25) (u.28

Classroom TeacherSign..
 Topic. Date.
Page No.
ComPARITVE STATEMENT OF CASH
FloW
UNDER EINANCING
Einandung Hct ACTIVIES
a90he acivihteh Jhich
HeS an change n e
ad Composiion e
DLDnest Cota ncdading oseenco
Coska UDnhhee cohe o a has
tmpaw and boroino
he_entepibe SxoM ether atsc
onmples M
Coyrouourg ond iebayinghot Team

Acivty eax td eA fnduLgAbsol

3lst March 31st Marc chang
.66 chasops
o1
ipanan (32 1661. 68 L693.07(53sue
Ackuhy

LorRing Note
Calcuolunin Percendage Change
169.36 x loo 53sy 63 )
32

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 Date...asonosnanns
Topic: ***********A **** * ******5**9 ******** *
Page No .

CASH FLOW ANALYSIS

Coah Flon sam opesuaung Ackittes haa unSxeaaedl
an 3855.58) CHoH0D (A
2080
Caah 1ouD sd in anaung dckivibea uaa 191y.91
CMc an 9019 a Campatocd Ja cah lou)om
mvesting ackfvte2 1326.54 csiceA an D6a0
3) Cash low used in inanCing Hctivitieincucaaed0m
9om
(32.4| CMOYCD wn go19 da 1661 66 Cach 03n 028

) spenurng Balin Cazh ond Caah fauivolens deczcased om

1 6 , 6s C9H6sC3 n Do19 da 195.60 CHOXO un oao
5 Clo3ngBa la cash and caah Equadonts uKaea se
Som 195-60 Core_sn 90la o 1HOy 86 o4e3
i n Q62.0

Net Intreae| Decrggse n Coh and Caah faui alena

undreased s1om 13.08) CyoLeain 20190 607-14

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 Biblioarabhy
wwwwikipedia.orq
Caah loo alademendom ttpillww.bhel.com
nancialilomatuan | bdt1a-2
Hanual sxebes- 019-20 pdf-

Caus Designer