WALCHAND PEOPLEFIRST LIMITED  
   
  CASH FLOW STATEMENT  
  Annexed to the  Balance Sheet for the Year Ended 31st March 2006  
   2005-2006  2004-2005
   Amount in Rs. Lakhs    Amount in Rs. Lakhs  
   
A. Cash Flow From Operating Activities :  
  Net Profit Before Tax and after  
  Extraordinary items                28.64                    269.90
  Adjustments for :-  
  Provision W/back( Aris Agro) -  -  
  Depreciation and Impairment              39.16  +                          33.15  
  Short repayment of Hired assets  +                               -    
  Deferred Expenses For the year               4.99  +                            4.99  
  Prelimnery Expenses for the year                   -                              0.53  
  Pre - Operative Expenses Written Off                   -                              2.10  
  Consideration for Exchange of Shares in the Scheme of Arrangement                   -                          (119.50)  
  Profit on Sale of Investments             (57.19)  -                         (33.34)  
  Dividend Income (Reced.)             (16.39)  -                           (9.88)  
   
  Interest Income ( Reced.)             (81.64)  -                         (18.86)  
  Interest Expenses               1.64                            0.21  
  Provision For Doubtful Debts  +                            1.30  
  Provision For Doubtful Advances                   -    +                            0.42  
  Provision no longer required (investment)             (19.09)                        (316.94)  
  (Profit)/ Loss on sale of Fixed Asset ( Net )              (3.96)                            0.12  
  Provision  for Doubtful Advances/Assets Written Back             (67.52)  -                        (212.66)  
  Investments written off                   -                            16.19  
  Loss on sale of Investments              19.29  +                         253.43  
  Excess Provision Written Back ( Income Tax )              14.66  +                           (0.35)  
            (166.05)                (399.08)
            (137.41)                (129.17)
  Adjustment for  :-  
  Trade Receivables(Inflow)/(outflow) +            162.00  -                         (33.34)  
  Stock on Hire +                   -    +                               -    
  Trade Payables -             (84.04)  -                            4.23  
             246.04                  (29.11)
  Cash Generated from Operations            108.63                (158.29)
   
  Direct Taxes  Refund/ ( Paid ) -            (28.60)  +                    (9.40)
     
  Cash Flow Before Extraordinary Items             80.03                (167.69)
     
  Net Cash Flow From Operating Activities             80.03                (167.69)
   
             342.64  
B.  Cash Flow From Investing Activities :  
  Purchase of Fixed Assets             (50.08)  -                           (2.44)  
  Sale of Fixed Assets               6.50  +                            1.03  
  Purchase of Investments        (1,800.82)  -                     (1,407.70)  
  Sale of Investments         1,719.68  +                      1,511.59  
  Interest paid              (1.64)                           (0.21)  
  Dividend Income (Reced.)              16.39  +                            9.86  
  Interest Income ( Reced.)              81.64  +                          16.92  
  Net Cash Generated from Investing Activities            (28.33)                 129.05
   
C. Cash Flow From Financing Activities  
  Proceeds from Fresh Issue of Share Capital  
  (Including Premium)  
  Borrowing              14.70  -  
  Repayments of Borrowings -              (2.72)  -                           (1.70)  
  Dividend Paid (unclaimed) -             (14.82)  -                           (1.59)  
  Unclaimed Fixed Deposit Repaid -              (0.35)                           (0.06)  
  Dividend Tax Paid -              (2.00)  -                               -    
  Net Cash Generated from Financing Activities              (5.20)                    (3.36)
   
  Net Increase/ ( Decrease )  in Cash & Cash Equivalents             46.50                    (41.99)
   
  Cash & Cash Equivalents as at 01.04.2005              87.95                         129.95  
   
  Cash & Cash Equivalents as at 31.03.2006            134.45             46.50                          87.95                  (41.99)
   
               (0.00)  
                0.00  
   
  Place :  Mumbai  For and on behalf of the Board  
  Date   :April 28, 2006  
   
   
   PALLAVI JHA  
   Chairperson & Managing Director