Column1

ASSETS
Non-current assets
Property, plant and equipment
Capital work-in-progress
Intangible assets
Intangible assets under development
Right-of-Use Assets
Financial assets
Other financial assets
Deferred tax assets (net)
Other non-current tax assets
Other non-current assets

Current assets
Inventories
Financial assets
Trade receivables
Cash and cash equivalents
Bank Balances other than those included in cash and cash equivalents
Loans
Other financial assets
Other current assets

Total assets
EQUITY AND LIABILITIES
Equity
Equity share capital
Other equity

LIABILITIES
Non-current liabilities
Financial liabilities
Lease liabilities
Provisions

Current liabilities
Financial liabilities
Lease liabilities
Trade payables
- total outstanding dues of micro enterprises and small enterprises
- total outstanding dues of creditors other than micro enterprises and small enterprises
Other financial liabilities
Other current liabilities
Provisions
Current tax liabilities (net)

Total equity and liabilities

Significant Accounting Policies
The accompanying notes are an integral part of these financial statements
As at As at
31 March 2022 31 March 2021

2,885.07 2834.12
37.23 291.48
167.38 67.42
14.52 44.63
9,206.58 8293.51

1,227.52 1170.64
1,041.61 1383.99
586.55 559.6
84.50 101.41
15,250.96 14746.8

8,709.08 6082.8

717.18 793.66
177.72 544.9
9,510.04 10423.31
- 8.53
263.69 311.44
622.78 413.1
20,000.49 18577.74
35,251.45 33324.54

642.64 642.64
17,503.88 16938.27
18,146.52 17580.91

8,912.92 8596.65
20.27 20.64
8,933.19 8617.29

2,029.18 1726.11

1,142.23 288.03
3,419.29 4109.25
912.14 440.5
402.34 299.92
89.82 85.79
176.74 176.74
8,171.74 7126.34
35,251.45 33324.54
0
Column1 FY2022 FY2021
ASSETS
Non-current assets
Property, plant and equipment 2,885.07 2834.12
Capital work-in-progress 37.23 291.48
Intangible assets 167.38 67.42
Intangible assets under development 14.52 44.63
Right-of-Use Assets 9,206.58 8293.51
Financial assets
Other financial assets 1,227.52 1170.64
Deferred tax assets (net) 1,041.61 1383.99
Other non-current tax assets 586.55 559.6
Other non-current assets 84.50 101.41
15250.96 14746.8
Current assets
Inventories 8,709.08 6082.8
Financial assets
Trade receivables 717.18 793.66
Cash and cash equivalents 177.72 544.9
Bank Balances other than those included in cash and cash 9,510.04 10423.31
Loans - 8.53
Other financial assets 263.69 311.44
Other current assets 622.78 413.1
20,000.49 18577.74
Total assets 35,251.45 33324.54
EQUITY AND LIABILITIES
Equity
Equity share capital 642.64 642.64
Other equity 17,503.88 16938.27
18146.52 17580.91
LIABILITIES
Non-current liabilities
Financial liabilities
Lease liabilities 8,912.92 8596.65
Provisions 20.27 20.64
8933.19 8617.29
Current liabilities
Financial liabilities
Lease liabilities 2,029.18 1726.11
Trade payables
- total outstanding dues of micro enterprises and small en 1,142.23 288.03
- total outstanding dues of creditors other than micro ent 3,419.29 4109.25
Other financial liabilities 912.14 440.5
Other current liabilities 402.34 299.92
Provisions 89.82 85.79
Current tax liabilities (net) 176.74 176.74
8,171.74 7126.34
Total equity and liabilities 8171.74 7126.34
FY2020

3,295.06
198.62
70.38

10,328.90
-
1,174.79
1,109.86
934.53
156.67
17268.81

8,736.81

632.71
152.11
9,487.13
71.79
477.88
473.84
20,032.27
37,324.59

642.64
18,296.64
18939.28

10,353.46
25.07
10378.53
-

2,137.68

188.92
4,844.99
444.63
241.26
82.64
66.66
8,006.78
8006.78
 FY2022
REVENUE
Revenue from operations 23,877.19
Other income 559.91
Total revenue 24,437.10
EXPENSES
Cost of raw materials and components consumed 2,477.91
Purchase of stock-in-trade 10,944.63
Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,554.46)
Employee benefits expense 3,786.84
Finance costs 928.18
Depreciation and amortization expense 2,419.64
Other expenses 5,037.34
Total expenses 23,040.08
Profit/ (Loss) before income tax 1,397.02
Exceptional Items -
Profit/ (Loss) before tax 1,397.02
Tax expense:
Current tax 42.92
Deferred tax charge/ (credit) 324.17
Profit/ (Loss) for the year 1,029.93
Other comprehensive income
Items that will not to be reclassified to profit or loss in subsequent periods:
Re-measurement gains/(losses) on defined benefit plans (5.81)
Income tax effect 1.46
Other comprehensive income for the year, net of income tax (4.35)
Total comprehensive income for the year, net of income tax 1,025.58
FY2021 FY2020

17,084.80 30,561.14
940.85 686.77
18,025.65 31,247.91

1,099.01 2,569.59
4,658.65 10,736.15
2,617.29 -339.93
3,398.22 3,764.22
1,035.45 1,177.41
2,647.50 2,957.97
3,689.80 5,510.14
19,145.92 26,375.55
(1,120.27) 4,872.36
46.10 -
(1,166.37) 4,872.36

0.87 1,171.36
(274.13) 411.47
(893.11) 3,289.53

65.28 -27.08
(16.43) 6.81
48.85 -20.27
(844.26) 3,269.26
Column3
Cash flow from operating activities
Profit before tax
Profit before tax from continuing operations
Adjustments to reconcile profit before tax to net cash flows:
Depreciation of property, plant & equipment and righ to use assets
Amortisation of intangible assets
Loss on sale of fixed assets (net)
Allowance for doubtful debt, loans, advances
Finance expense (including fair value change in financial instruments)
Finance income (including fair value change in financial instruments)
Unrealised foreign exchange loss/ (gain)
Operating profit before working capital changes
Movements in Working Capital:
Decrease/(Increase) in trade & other receivables
Decrease /(Increase) in inventories
Increase/(Decreae) in trade and Other Payables
Increase/(Decrease) in short term provisions
Decrease/(Increase) in other current assets
Decrease/(Increase) in other current financial assets
Increase/(Decrease) in other current liabilities
Increase/(Decrease) in other financial liabilities
Change in Working Capital
Changes in non current assets and liabilities
Decrease/(Increase) in loans
Increase/(Decrease) in provisions
Decrease/(Increase) in other non-current assets
Decrease/(Increase) in financial assets
Changes in non current assets and liabilities
Cash Generated From Operations (3+4+5)
Less : Taxes paid
Net cash flow from operating activities (6-7)
Cash flow from investing activities:
Purchase of property, plant and equipment
Proceeds from sale of property,
Repayments/(Investments) plant
in bank and equipment
deposits (having original maturity of more than
three months)
Interest received (finance income)
Net cash flow used in Investing Activities:
FY2022 FY 2021 FY2020

1397.02 (1,166.37) 4872.36

2419.64 2,627.48 2944.61

20.02 13.35
22.49 22.01 31.3
13.64 32.79 5.01
928.18 1,035.45 1177.41
-528.81 (630.49) -682.55
- 8.4
4223.11 1,940.89 8369.89

67.79 (201.53) -3.62

-2626.27 2,654.01 -343.14
165.08 (636.65) 35.85
-1.77 68.43 -101.11
-209.65 65.07 -303.34
42.46 43.03 -25.18
102.41 58.72 32.16
477.51 15.27 -12.1
1982.44 2,066.35 720.48

55.32 81.88 -127.75

-0.37 (4.43) 2.21
-1.5 58.13 165.23
- -1.69
-57.19 135.58 38
2183.48 4,142.82 7687.41
-68.4 467.72 -1870.28
2115.08 4,610.54 5817.13

-485.84 (367.50) -855.49

8.56 10.52 -1.91
910.67 (920.05) -1669.77
465.59 750.23 637.12
928.03 (526.80) -1890.05