Trent Ltd

Balance Sheet as at March 31

Common Common
Fixed Assets (PPE, Capital WIP 2023 Size (%) 2022 Size (%)
and Intangibles, right of use
assets) 4407.43 52.97% 4553.12 58.28%
Non-current financial assets
(Investments, loans and others) 1325.7 15.93% 1370.7 17.55%
Deffered tax assets 154.03 122.53 1.57%
Other non-current assets 208.21 2.50% 161.12 2.06%
Current financial assets
Inventories 1336.88 822.45 10.53%
(Investment, AR, Loan, Cash &
Cash equivalent, bank balance
and others) 693.41 8.33% 646.72 8.28%
Other current assets 172.59 2.07% 129.11 1.65%
Current tax assets 14.18 0.17% 0 0.00%
Assets held for sale 8.69 0.10% 6.4 0.08%

Total Assets 8321.12 100.00% 7812.15 100.00%

Equity share capital 35.55 0.43% 35.55 0.46%

Other equity 3044.39 36.59% 2684.49 34.36%
Non-current financial liabilities 4130.98 49.64% 4503.22 57.64%
Non current Provisions 56.14 0.67% 18.55 0.24%
Other non-current liabilities 9.45 0.11% 9.5 0.12%
Current financial liabilities 920.99 11.07% 481.76 6.17%
other current liabilities 111.42 1.34% 66.24 0.85%
Current Provisions 10.76 0.13% 7.81 0.10%
Current tax liabilities 1.44 0.02% 5.03 0.06%

Total Liabilities 8321.12 100.00% 7812.15 100.00%

 Common Common
Trent Ltd 2023 Size (%) 2022 Size (%)
Revenue from operations 7715.19 94.93% 3880.73 93.29%

Other Income 411.7 5.07% 278.97 6.71%

Total Income 8126.89 100.00% 4159.7 100.00%

COGS 5225.23 64.30% 2427.18 58.35%

Employee benefits expense 580.08 7.14% 337.94 8.12%

Finance costs 357.23 4.40% 293.27 7.05%
Depreciation and amortization 463.21 5.70% 283.08 6.81%
Other expenses 790.63 9.73% 482.07 11.59%

Total Expenses 7416.38 91.26% 3823.54 91.92%

Profit/Loss before exceptional 710.51 8.74% 336.16 8.08%
Exceptional items 0 0.00% 13.16 0.32%
Profit before tax (PBT) 710.51 8.74% 323 7.76%
Tax expense 155.94 1.92% 73.37 1.76%

Profit for the year 554.57 6.82% 249.63 6.00%

Avenue Supermarts Ltd
Balance Sheet as at March 31
Common Common
Fixed Assets (PPE, Capital WIP 2023 Size (%) 2022 Size (%)
and Intangibles, right of use
assets)
Non-current financial assets 13939.17 167.52% 9901.87 126.75%
(Investments, loans and
others) 1189.41 14.29% 1790.9 22.92%
Income tax assets 16.1 0.7 0.01%
Other non-current assets 361.16 4.34% 359.35 4.60%
Current financial assets
Inventories 3723.43 2586.89 33.11%
(Investment, AR, Loan, Cash
& Cash equivalent, bank
balance and others) 2184.28 26.25% 622.3 7.97%
Other current assets 152.57 1.83% 141.95 1.82%
Current tax assets 0 0.00% 0 0.00%
Assets held for sale 0 0.00% 0.00%

Total Assets 21566.12 259.17% 15403.96 100.00%

Equity share capital 650.73 7.82% 647.77 8.29%

Other equity 18629.88 223.89% 13276.34 169.94%
Non-current financial liabilities 315.12 3.79% 320.72 4.11%
Deffered tax liabilities 94.04 1.13% 64.84 0.83%
Other non-current liabilities 0 0.00% 0 0.00%
Current financial liabilities 1479.44 17.78% 897.26 11.49%
other current liabilities 87.1 1.05% 52.29 0.67%
Current Provisions 55.47 0.67% 33.39 0.43%
Current tax liabilities 254.34 3.06% 111.35 1.43%

Total Liabilities 21566.12 259.17% 15403.96 197.18%

 Common Common
Avenue Supermarts Ltd 2023 Size (%) 2022 Size (%)
Revenue from operations 41833.25 514.75% 30352.5 729.68%

Other Income 163.09 2.01% 140.87 3.39%

Total Income 41996.34 516.76% 30493.37 733.07%

COGS 37223.87 458.03% 27078.53 650.97%

Employee benefits expense 648.18 7.98% 548.23 13.18%

Finance costs 48.07 0.59% 39.6 0.95%
Depreciation and amortization exp 543.25 6.68% 421.06 10.12%
Other expenses 301.81 3.71% 224.22 5.39%

Total Expenses 38765.18 477.00% 28311.64 680.62%

Profit/Loss before exceptional item 3231.16 39.76% 2181.73 52.45%
Exceptional items 0 0.00% 0 0.00%
Profit before tax (PBT) 3231.16 39.76% 2181.73 52.45%
Tax expense 674.76 8.30% 565.56 13.60%

Profit for the year 2556.4 31.46% 1616.17 38.85%

Brainbees Ltd Brainbees Ltd
Balance Sheet as at March 31 Revenue from operations
Common Common
Fixed Assets (PPE, Capital 2023 Size (%) 2022 Size (%) Other Income
WIP and Intangibles, right
of use assets)financial
Non-current 9538.35 114.63% 7521.38 96.28%
assets (Investments, loans
and others) 15180.6 182.43% 10387.63 132.97% Total Income
Deffered tax assets 1349.06 1108.2 14.19%
Other non-current assets 584.63 7.03% 346.72 4.44%
Current financial assets
Inventories 4321.43 7696.7 98.52% COGS
(Investment, AR, Loan,
Cash & Cash equivalent,
bank balance and others) 13627.86 163.77% 14160.47 181.26% Employee benefits expense
Other current assets 450.09 5.41% 1932.61 24.74% Finance costs
Income tax 167.54 2.01% 102.36 1.31% Depreciation and amortization
Assets held for sale 0 0.00% 0 0.00% Other expenses

Total Assets 45219.56 543.43% 43256.07 100.00% Total Expenses

Profit/Loss before exceptional i
Equity share capital 866.52 10.41% 865.88 11.08% Exceptional items
Other equity 36579.81 439.60% 34708.53 444.29% Profit before tax (PBT)
Non-current financial liabili 4053.59 48.71% 2428.18 31.08% Tax expense
Non current Provisions 133.32 1.60% 115.38 1.48%
Other non-current liabilitie 0 0.00% 0 0.00% Profit for the year
Current financial liabilities 3143.54 37.78% 4555.63 58.31%
other current liabilities 406.39 4.88% 552.47 7.07%
Current Provisions 36.39 0.44% 30 0.38%
Current tax liabilities 0 0.00% 0 0.00%

Total Liabilities 45219.56 543.43% 43256.07 553.70%

 Common Common
2023 Size (%) 2022 Size (%) Aditya Birla Fashion and Retail Ltd
25418.92 312.78% 17523.86 421.28% Balance Sheet as at March 31
Common
987.27 12.15% 898.92 21.61% 2023 Size (%)
Fixed Assets (PPE, Capital WIP and
Intangibles, right of use assets) 6390.71 76.80%
Non-current financial assets
26406.19 324.92% 18422.78 442.89% (Investments, loans and others) 2226.58 26.76%
Deffered tax assets 0
Other non-current assets 418.27 5.03%
18073.74 222.39% 11733.28 282.07% Current financial assets
Inventories 3764.03
(Investment, AR, Loan, Cash &
Cash equivalent, bank balance and
5244.55 64.53% 2533.75 60.91% others) 1817.08 21.84%
400.49 4.93% 231.18 5.56% Other current assets 856.55 10.29%
1292.31 15.90% 868.2 20.87% Current tax assets 0 0.00%
3204.13 39.43% 2718.63 65.36% Assets held for sale 0 0.00%

28215.22 347.18% 18085.04 434.77% Total Assets 15473.22 185.95%

-1809.03 -22.26% 337.74 8.12%
0 0.00% 0 0.00% Equity share capital 948.79 11.40%
-1809.03 -22.26% 337.74 8.12% Other equity 2838.1 34.11%
245.1 3.02% -149.98 -3.61% Non-current financial liabilities 5029.1 60.44%
Non current Provisions 93.78 1.13%
-1563.93 -19.24% 187.76 4.51% Other non-current liabilities 20.2 0.24%
Current financial liabilities 5775.94 69.41%
other current liabilities 640.69 7.70%
Current Provisions 126.62 1.52%
Current tax liabilities 0 0.00%

Total Liabilities 15473.22 185.95%

 Common
Aditya Birla Fashion and Retail 2023 Size (%) 2022
Revenue from operations 11736.86 144.42% 7824.2
Common
2022 Size (%) Other Income 110.16 1.36% 94.09

4812.52 61.60%

1311.4 16.79% Total Income 11847.02 145.78% 7918.29

0 0.00%
460.53 5.90%
2729.23 34.94% COGS 6830.44 84.05% 4430.58

1575.68 20.17% Employee benefits expense 1338.06 16.46% 1043.43

712.04 9.11% Finance costs 424.23 5.22% 340.19
0 0.00% Depreciation and amortization expense 1114.46 13.71% 946.85
0 0.00% Other expenses 1973.58 24.28% 1270.71

11601.4 100.00% Total Expenses 11680.77 143.73% 8031.76

Profit/Loss before exceptional items 166.25 2.05% -113.47
938.29 12.01% Exceptional items 0 0.00% 0
1943.85 24.88% Profit before tax (PBT) 166.25 2.05% -113.47
3018.52 38.64% Tax expense 33.73 0.42% -32.77
90.02 1.15%
11.73 0.15% Profit for the year 132.52 1.63% -80.7
5006.41 64.08%
496.18 6.35%
96.4 1.23%
0 0.00%

11601.4 148.50%
Common
Size (%)
188.10%

2.26%

190.36%

106.51%

25.08%
8.18%
22.76%
30.55%

193.09%
-2.73%
0.00%
-2.73%
-0.79%

-1.94%