The accompanying accounting policies and explanatory notes form an integral part of the financial statements. Consolidated cash flow statement For the financial year ended 31 December 2023 Note 2023 2022 Rp million Rp million Cash flows from operating activities Profit before taxation 1,526,877 2,217,908 Adjustments for: Depreciation and amortisation 8 1,517,873 1,473,746 Realisation of deferred costs 241,145 231,318 Unrealised foreign exchange loss/(gain) 550 (59,332) (Write-back)/allowance for doubtful debt 6,7 (122) 27 (Gain)/loss arising from changes in fair value of biological assets 13 (12,873) 136,112 Net gain arising from write-off of right-of-use assets and lease liabilities 6 (153) (27) Gain on disposal of property, plant and equipment 6 (25,042) (1,632) Gain on disposal of assets held for sale – (31,776) Write-off of property, plant and equipment 7 3,171 16,165 Changes in allowance for decline in market value and obsolescence of inventories 5,23 (73,072) 78,323 Provision for penalty 7,26 40,887 – Changes in provision for asset dismantling costs 6,7 1,269 (1,979) Changes in estimated liability for employee benefits 29 (169,741) 55,096 Allowance for uncollectible and loss arising from changes in amortised cost of plasma receivables 7,32(a) 116,256 369,384 Loss arising from changes in amortised cost of long-term receivables 205 110 Share of results of associate companies 114,924 41,281 Share of results of joint ventures (132,816) (51,930) Impairment loss of property, plant and equipment 7,14 183,387 157,425 Impairment loss of goodwill 7,16 6,104 126,803 Finance income 9 (178,358) (95,546) Finance expenses 10 599,325 579,912 Operating cash flows before changes in working capital 3,759,796 5,241,388 Changes in working capital: Decrease in other non-current receivables 4,823 98,300 Decrease/(increase) in inventories 869,930 (691,017) Decrease in trade and other receivables 467,334 238,637 Decrease/(increase) in advances to suppliers 106,684 (30,047) Decrease/(increase) in prepaid taxes, advances and prepayments 49,311 (154,137) (Decrease)/increase in trade and other payables and accruals (465,335) 301,320 Cash flows from operations 4,792,543 5,004,444 Interest received 176,292 93,039 Interest paid (578,786) (535,455) Income tax paid (587,725) (930,161) Net cash flows from operating activities 3,802,324 3,631,867 68 GROUP OVERVIEW OPERATION AND FINANCIAL REVIEW SUSTAINABILITY & GOVERNANCE FINANCIALS OTHER INFORMATION Indofood Agri Resources Ltd
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