Recasted Balance

sheet and Profit &

Loss
BALANCE SHEETS

Assets
Cash
Loans and advances
Accounts receivable
Inventories
Total CA
Net NCA
Total assets

Liabilities and Equity

Accounts payable
Lease liabilities
others
Total CL
Long-term debt
Total liabilities

Equity share capital

Other equity
Shareholders funds
Total liabs. & equity
 INCOME STATEMENTS
Amount (in cr.) Amount (
2022.00 2023.00
755.00 923.00 Net sales
146.28 131.67 COGS (excl. depr.)
225.00 157.36 Gross Profit
357.00 335.44 Depreciation
1482.86 1547.47 Employee benefit expenses
1418.97 1335.11 Other operating expenses
2901.83 2882.58 EBIT
Interest expense
Profit before Tax & Excepti
Exceptional items
771.39 761.12 Profit before taxes
14.04 12.22 Taxes
299.20 309.12 Profit after Tax
1084.64 1082.47 Non-recurring items
84.68 81.96 Tax adjustment
1167.15 1166.20 Net income

27.20 27.20 Other Data

1707.48 1689.19 Equity dividends
1734.68 1716.38 Tax rate
2901.83 2882.58 Equity shares (no.)
CMP per share
Amount (in cr)
2022.00 2023.00
5126.04 5279.78
1667.52 1794.18
3458.52 3485.59
177.30 174.80
385.13 376.96
1481.19 1508.02
1414.91 1425.81
5.89 4.91
1409.01 1420.90
11.20
1409.01 1409.70
330.69 362.53
1078.32 1047.17
-6.24 6.53
1.57 -1.64
1072.08 1053.70

40.00 39.00
0.23 0.26
137.00 137.00
1545.00 1507.00
Calculation of COGS
2022 2023
Purchases 29,608.19 29,776.86
Cost of material consumed 136,801.19 149,249.58
Changes 342.71 391.94
166,752.09 179,418.38
Balance as at March 31, 2023
As at
March
31,2023
Lakhs
ASSETS
Non-current Assets Property, Plant and Equipment
86,179.92
Capital work-in-Progress 11,407.68
Financial Assets
(i) Loans 92.02
(ii) Others 1,853.97
Deferred Tax Assets (Net) 2.884.26
Other Non-current Assets 1,303.74
Current Tax Assets (Net) 29,788.98
133,510.57
Current Assets
Inventories 33,544.96
Financial Assets
Trade Receivables 15,736.61
(ii) Cash and Cash Equivalents 80,605.68
(iii) Bank Balances [other than (ii) above] 11,693.84
(iv) Loans 8,759.91
(v) Others 636.09
Other Current Assets 3.811.27
154,788.36
Total Assets 288,298.93

EQUITY AND LIABILITIES

Equity
Equity Share Capital 2,719.86
Other Equi 168,918.57
Total Equity 1.71,638.43
Liabilities
Non-current liabilities
Financial Liabilities
Lease liabilities 5.674.06
(ii) Other Financial Liabilities 123.7
Provisions 235,905
Other Non-Current Liabilities 40.15
8,196.96
Current liabilities
Financial Liabilities
Lease liabilities 1,222.09
(ii) Trade Payables
Total outstanding dues of micro enterprises and small enterprises 1,269.34
Total outstanding dues of creditors other than micro enterprises and small 74,843.06
enterprises
(iii) Other Financial Liabilities 3.773.42
Other Current Liabilities 12,788.81
Provisions 9,051.11
Current Tax Liabilities (Net) 5,515.71
108,463.54
Total Liabilities 116,660.50
Total Equity and üabilities 288,298.93
Significant accounting policies
The accompanyinq notes are an inteqral part of these financial statements.
 Statement for the year ended March 31, 2023 Profit and
AS at
March
31,2022
Lakhs Year Ended March 31,2023
Lakhs
Revenue from Operations 25
96,297.14 Other Income 26
12,184.42 (A) Total Income
Expenses
133.88 Cost of Materials Consumed 149,249.58
1,703.29 Purchases of Stock-in-Trade 29,776.86
1,729.72 Changes in inventories of Finished Goods, Stock-inTrade and 391.94
972.62 Work-in-Progress
28,876.36 Employee Benefits Expense 37,696.99
141,897.43 Finance Costs 491.38
Depreciation and Amortisation Expense 17,480.37
35,718.77 Other Expenses 150,802.04
(B) Total Expense
22,467.81 (C ) Profit Before Exceptional Item and Tax (A-B)
72,406.64 (D) Exceptional Items
3,064.63 (E) Profit Before Tax (C-D)
10,731.91 Tax Expense:
701.16 Current Tax [Net of prior period reversals 37,242.69
3,194.79 Nil (Previous Year:3,199 Lakhs)]
148,285.71 Deferred Tax -990.07
290,183.14 (F) Total Tax Expense
(G) Profit for the year (E-F)
Other Comprehensive Loss/ (Income) (net of Tax)
Items that will not be reclassified to Profit and Loss
2,719.86 Re-measurement loss/(gains) on defined benefit
170,747.90 plans
173,467.76 Tax adjustment on above
(H) Re-measurement loss/(gains) on defined
benefit plans (Net of tax)
(1) Total Comprehensive Income (G-H)
6,901.41 Earnings Per Equity Share attributable to the
123.7 Owners of the Company (Rupees)
1,398.25 (Face Value of 1 per Equity Share)
45.12 Basic and Diluted
8,468.48 Significant accounting policies
The accompanying notes are an integral part of
these financial statements.
 1,403.95

1,556.30
75,583.15

3.519.28
12,266.67
4401.83
5.515.72
108,246.90
116,715.38
2,9A183.14
 Loss

Year Ended
March
ar Ended March 31,202331,2022
Lakhs Lakhs
522,619.71 509,978.19
5,357.59 2,626.30
527,977.30 512,604.49

136,801.19
29,608.19
342.71

38,513.01
589.49
17,730.33
148,118.52
385,889.16 371,703.44
142,088.14 140,901.05
1,120.87
140,967.27 140,901.05

34,479.13

-1,409.95
36,252.62 33,069.18
104,714.65 107,831.87

653.49 -623.95

-164.47 157.04
489.02 -466.91

104,225.63 108,298.78

38.5 39.65