Statement of Profit and Loss for the year ended 3| March 2024

Amounts in Min
Particulars Note Year ended Year ended
31 March 2024 3IMarch 2023
Income
Revenue from operations 60,004 57,340
Other income 609 719
Total Income 60,613 58,059
Expenses
Cost of raw materials consumed 20 4,074 4,630
Purchases of stock-in-trade 21 21,310 19,803
Changes in inventories of work-in-progress, finished goods and stock-in 22 (762) (s62)
trade

Employee benefits expense 23 21,649 20,I 15

Finance costs 24 388 264
Depreciation and amortization expense 25 I,426 1.285
Other exxpenses 26 9,259 9,316
Total expenses 57,344 54.85|
Profit before tax 3,269 3,208
Tax expense
Current tax (889) (827)
Deferred tax expenses - credit / (charge) 195 219
Total Tax Expense (694) (608)
Profit for the year (A) 2,575 2,600
Other Comprehensive Income
Items that will not be reclassified subsequently to profit or Loss
Re-measurement gains / (losses) on defined benefit plans 27 (30) (120)
Income tax effect on defined benefit plans 6 8 30
Other Comprehensive Income for the year (B) (22) (90)
Total Comprehensive income for the year (A+B) 2,553 2,510
Earnings per equity share
Basic and diluted earnings per equity share of I0 each (in ) 39 44.78 45.21
Basis of preparation, measurement and material accounting
policies
 Balance Sheet As at 3I March, 2024 Amounts in Min
Note As at As at
3IMarch 2024 31 March 2023

2 8,054 2,526
2(a) 249 I,158
3 I,377 I,334

S(a) 379 715

S(b)
S(c) 161 I59
6 83 633
4,013 3,724
7 549 549
I5,618 I0,798

Inventories 8,240 7,184

Contract Assets 371 710
Financial Assets
Trade receivables (a) 9,171 7,401
Investments 5(b) 4 50
Cash and cash equivalents 9(b) 2,728 2,I 18
Other Financial Assets 9(c) 293 498
Ocher current assets 2,689 3,247
23,539 21,208
TOTAL ASSETS 39,157 32,006
EQUITY AND LIABILITIES
EQUITY
Equity share capital 575 575
Other Equity 12 14,321 IL,768
Equity attributable to equity shareholders 14,896 12,343
LIABILITIES
Non-current liablities
Contract Liabilities I,534 I,099
Financial Liabilities
Lease Liabilities 3,669 603
Other non-current liabilities 14 I83 |46

Provisions IS(a) 3,200 2,809

8.586 4,657
Current liabilities
Contract Liabilities 4 4,031 4,176
Financial Liabilities
Lease Liabilities 16(a) 338 598
Trade Payables
Total outstanding dues of micro enterprises and small enterprises I6(b) 242 134
Total outstanding dues of creditors other than micro enterprises and l6(b) 6,963 6,819
small enterprises
Other financial liabilities 06 410
Other current liabilicies T6() 1,921
2,690
Provision for taxation (net of advances) 267 313
Provisions I5(b) 738 635
15,675 15.006
TOTAL EQUITY AND LIABILITIES 39,157 32,006
Basis of preparation, measurement and material accounting policies
Refer accompanying notes forming part of the Financial Statements