BRILLOCA LIMITED

Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[700300] Disclosure of general information about company

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Name of company BRILLOCA LIMITED
Corporate identity number U74999WB2017PLC223307
Permanent account number of entity AAHCB5089L
2, RED CROSS, PLACE,
Address of registered office of company KOLKATA, Kolkata, West
Bengal, 700001, India,
Commercial and
Type of industry Industrial
Registration date 02/11/2017
Category/sub-category of company Company Limited by Shares
Whether company is listed company No
Date of board meeting when final accounts were approved 19/05/2021
Period covered by financial statements 12 Months 12 Months
Date of start of reporting period 01/04/2020 01/04/2019
Date of end of reporting period 31/03/2021 31/03/2020
Nature of report standalone consolidated Standalone
Content of report Financial Statements
Description of presentation currency INR
Level of rounding used in financial statements Lakhs
Type of cash flow statement Indirect Method
Whether company is maintaining books of account and other relevant
Yes
books and papers in electronic form
2, RED CROSS,
Complete postal address of place of maintenance of computer PLACE, KOLKATA,
servers (storing accounting data) Kolkata, West Bengal,
700001, India
Name of city of place of maintenance of computer servers (storing
Kolkata
accounting data)
Name of state/ union territory of place of maintenance of
West Bengal
computer servers (storing accounting data)
Pin code of place of maintenance of computer servers (storing
700001
accounting data)
Name of district of place of maintenance of computer servers
Kolkata
(storing accounting data)
ISO country code of place of maintenance of computer servers
IND
(storing accounting data)
Name of country of place of maintenance of computer servers
India
(storing accounting data)
Phone (with STD/ ISD code) of place of maintenance of computer
03322487407
servers (storing accounting data)
Total number of product or service category 1
Sanitaryware, fittings
Description of principal product or services category and other allied
products
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of principal product or services [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Types of principal product or services [Axis] P1
01/04/2020
to
31/03/2021
Disclosure of general information about company [Abstract]
Disclosure of principal product or services [Abstract]
Disclosure of principal product or services [LineItems]
Product or service category (ITC 4 digit) code 6910
Sanitaryware,
Description of product or service category fittings and other
allied products
Turnover of product or service category 1,26,196.01
Highest turnover contributing product or service (ITC 8 digit) code 69101000
Sanitaryware,
Description of product or service fittings and other
allied products
Turnover of highest contributing product or service 1,26,196.01

[700600] Disclosures - Directors report

Details of principal business activities contributing 10% or more of total turnover of company [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Product/service 1
Principal business activities of company [Axis]
[Member]
01/04/2020
to
31/03/2021
Details of principal business activities contributing 10% or more of total turnover of company [Abstract]
Details of principal business activities contributing 10% or more of total turnover of company
[LineItems]
Retail of
Sanitaryware,
Name of main product/service Faucets and Other
Plastic Products
Retail of
Sanitaryware,
Description of main product/service Faucets and Other
Plastic Products
NIC code of product/service 47521
Percentage to total turnover of company 100.00%

Details of directors signing board report [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Directors signing board report [Axis] D1
01/04/2020
to
31/03/2021
Details of signatories of board report [Abstract]
Details of directors signing board report [LineItems]
Name of director signing board report [Abstract]
First name of director SANDIP
Last name of director SOMANY
Chairman and
Designation of director Managing Director
Director identification number of director 00053597
Date of signing board report 19/05/2021

2
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020
to
31/03/2021
Textual information (1)
Disclosure in board of directors report explanatory [TextBlock] [See below]
Description of state of companies affair refer to text block
Disclosure relating to amounts if any which is proposed to carry to any
refer to text block
reserves
Disclosures relating to amount recommended to be paid as dividend refer to text block
Details regarding energy conservation refer to text block
Details regarding technology absorption refer to text block
Details regarding foreign exchange earnings and outgo refer to text block
Disclosures in director’s responsibility statement refer to text block
Details of material changes and commitment occurred during period
refer to text block
affecting financial position of company
Textual information (2)
Particulars of loans guarantee investment under section 186 [TextBlock] [See below]
Particulars of contracts/arrangements with related parties under section Textual information (3)
188(1) [TextBlock] [See below]
Details of contracts/arrangements/transactions not at arm's length
basis [Abstract]
Whether there are contracts/arrangements/transactions not at arm's
No
length basis
Details of material contracts/arrangements/transactions at arm's
length basis [Abstract]
Whether there are material contracts/arrangements/transactions at
No
arm's length basis
Disclosure of extract of annual return as provided under section 92(3) Textual information (4)
[TextBlock] [See below]
Details of principal business activities contributing 10% or more
of total turnover of company [Abstract]
Particulars of holding, subsidiary and associate companies [Abstract]
Name of company BRILLOCA LIMITED
Details of shareholding pattern of top 10 shareholders [Abstract]
Disclosure of statement on declaration given by independent directors Textual information (5)
under section 149(6) [TextBlock] [See below]
Disclosure for companies covered under section 178(1) on
Textual information (6)
directors appointment and remuneration including other matters [See below]
provided under section 178(3) [TextBlock]
Disclosure of statement on development and implementation of risk Textual information (7)
management policy [TextBlock] [See below]
Details on policy development and implementation by company on
Textual information (8)
corporate social responsibility initiatives taken during year [See below]
[TextBlock]
Disclosure as per rule 8(5) of companies accounts rules 2014 [TextBlock]
Textual information (9)
Disclosure of financial summary or highlights [TextBlock] [See below]

During the
period under review,
Disclosure of change in nature of business [TextBlock] there were no changes in
nature of business of the
Company.

Details of directors or key managerial personnels who were Textual information (10)
appointed or have resigned during year [TextBlock] [See below]
Disclosure of companies which have become or ceased to be its
Textual information (11)
subsidiaries, joint ventures or associate companies during [See below]
year [TextBlock]
Details relating to deposits covered under chapter v of companies act Textual information (12)
[TextBlock] [See below]
Details of deposits which are not in compliance with requirements Textual information (13)
of chapter v of act [TextBlock] [See below]

No significant
or material orders were
passed by the Regulators
Details of significant and material orders passed by or Courts or Tribunals
regulators or courts or tribunals impacting going concern which impact the going
status and company’s operations in future [TextBlock] concern status and
Company's
operations in
future.

Details regarding adequacy of internal financial controls with Textual information (14)
reference to financial statements [TextBlock] [See below]

3
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of appointment and remuneration of director or

NA
managerial personnel if any, in the financial year [TextBlock]
Details of remuneration of director or managerial personnel [Abstract]
Number of meetings of board 4
Details of signatories of board report [Abstract]
Name of director signing board report [Abstract]

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

DIRECTORS' REPORT

Dear Members,

Your Directors are pleased to present the fourth Annual Report and the Company's audited financial statements for the financial year ended
on 31 March 2021.

FINANCIAL RESULTS:

The Company's financial performance, for the year ended 31 March 2021 is summarised below:

(Rs. in lakhs#)

Financial Results 2020-2021 2019-2020

Revenue from Operations 1,26,196 1,16,088

Add: Other Income 1,822 2,054

Total Income 1,28,018 1,18,142

Profit before tax 9,313 5,663

Less: Tax expenses

- Current year tax 2,863 1,830

- Earlier year tax (427) -

- Deferred tax (315) (200)

Net tax 2,121 1,630

Profit after tax (i) 7,192 4,033

Other Comprehensive Income (net of tax) 154 (32)

5
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total Comprehensive Income 7,346 4,001

Add: balance brought forward (ii) 13,324 12,305

Amount available for appropriation [(i) + (ii)] 20,516 16,338

APPROPRIATIONS :

Dividend paid on equity shares - 2,500

Tax on Dividend paid - 514

Balance carried forward 20,517 13,324

(#Figures have been rounded off)

OPERATIONAL REVIEW

Your Company achieved Revenue from Operations of Rs. 1,26,196 lakhs in FY 2020-2021 as against Rs. 1,16,088 lakhs in FY 2019-2020.
This has resulted in EBIDTA of Rs. 13,224 lakh in FY 2020-2021.

KEY INITIATIVES

Sanitary ware and Faucets

- Sanitary ware: Introduced 22 new designs under Hindware brand

- Over 100 new SKUs launched under faucets

- Created 3800 + Unique Plumber base data

- Initiated Distribution Management System tool in FY 20'21 for Distribution expansion, Secondary Sales and Channel Stock measurements

- The brand Hindware was awarded the ET Architecture & Design Best Brand in Bath and Sanitation FY 2020-21

- Enhanced brand visibility by adding 55+ brand stores across the country

Tiles

- Around 168+ new dealers have been added to the dealer network in FY20-21

- Expanded to over 127 towns across India covering all metros and Tier-1 cities

- Connected and build relationships with over 2000+ architects across India

- In the current year, over 80 new SKUs launched in various segments including GVT, Full Body & Wall Tiles

6
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Pipes

- Added New SKUs taking the tally to 1100+ now

- Connected with 70,000+ Plumbers vide formal & informal exchange that includes PMKVY - RPL (skill development) certification
program

- Started exports to few key ASEAN and Middle East Countries

- 210+ active distributors across the country

- New launches

- Column Pipes for Borewell Applications

- Underground drainage pipes

- Overhead Water Storage Tank

MATERIAL CHANGES AND COMMITMENTS

The outbreak of the COVID-19 Pandemic and declared lockdowns caused global widespread economic disruptions leaving uncertainties with
respect to severity & its impact on businesses, which currently cannot be reasonably ascertained.

The Company has up to the date of approval of financial statements evaluated and factored into the extent possible likely material events &
circumstances arising from COVID-19 Pandemic and its impact on carrying value of its Assets & Liabilities as of 31 March 2021. Based on
current indicators of future economic conditions, the Company expects to recover carrying amount of its Assets as of 31 March 2021. The
impact of any future events & developments emerging out of COVID-19 Pandemic, if any, and occurring after the balance sheet date and
relating to the Assets & Liabilities of the Company as of 31 March 2021 will be recognized prospectively.

Considering the Company's quality product portfolio, brand image, long-standing relationships & goodwill with its customers, suppliers &
other stakeholders, the business operations, cash flows, future revenue, assets and liabilities will sustain going forward.

CHANGE IN NATURE OF BUSINESS

During the period under review, there were no changes in nature of business of the Company.

PARTICULARS OF HOLDING, SUBSIDIARY AND ASSOCIATE COMPANY

During the year under review Alchemy International Cooperatief U.A and Haas International B.V voluntary dissolved as per the applicable
law of their respective Country and ceased to be the subsidiaries of the Company w.e.f. 16March 2021.

Further, in accordance with the provision of Section 129 of the Companies Act, 2013 read with Rules made thereunder (including the
Companies (Accounts) Rules, 2014 (as amended) and applicable Ind AS) ; if ultimate or any intermediate holding company of the entity
files consolidated financial statements with the Registrar which are in compliance with the applicable Accounting Standards then an entity
that is a parent is exempted from preparation and submission of consolidated financial statements with the Registrar.

Accordingly, the Company was exempted from preparation of consolidated financial statements as its parent company i.e. Somany Home
Innovation Limited prepared consolidated financial statements for all the wholly owned subsidiaries /subsidiaries which was available for
public use and same was filed with the Registrar.

Further, a statement containing the salient features of the financial statements of our subsidiaries in the prescribed format AOC-1 is enclosed
as Annexure A.

DIVIDEND

7
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Your Directors have recommended a dividend of Rs. 10/- (i.e. 500%) (previous year Interim Dividend of Rs. 500/-) on equity shares of Rs.
2/- each for the financial year ended 31 March 2021, amounting to Rs. 2450.00 lakhs. The dividend payout is subject to approval of members
at the ensuing Annual General Meeting. The dividend will be paid to those shareholders whose names appeared in the Register of Members
of the Company as on Monday, 30th August, 2021.

TRANSFER TO RESERVES

The Board proposes not to transfer any amount to the General Reserve out of the profit for the year under review.

DEPOSITS

Your Company has not accepted any deposits within the meaning of Section 73 of the Companies Act, 2013 and as such no amount of
principal or interest was outstanding as on the Balance Sheet date.

AUDITORS AND AUDITORS' REPORT

Statutory Auditors

At the 1st Annual General Meeting of the Company held on 6 September 2018, the shareholders approved the appointment of M/s. Lodha &
Co, Chartered Accountants, as Statutory Auditors of the Company having Firm's Registration No. 301051E to hold the office till the
conclusion of the 6th Annual General Meeting. As per the notification issued by Ministry of Corporate Affairs (MCA) dated 7 May 2018 for
the Companies (Amendment) Act, 2017 and Companies (Audit and Auditors) Amendment Rules, 2018, the appointment of Statutory
Auditors is not required to be ratified at every Annual General Meeting, therefore no resolution for such ratification is taken in the Notice of
the ensuing AGM.

The Notes on financial statements referred to in the Auditors' Report are self-explanatory and therefore do not require any further comments.
The Auditors' Report does not contain any qualification, reservation or adverse remark.

There was no instance of fraud during the year under review, which required the Statutory Auditors to report to the Board under Section
143(12) of the Companies Act, 2013 and the rules made thereunder.

Secretarial Auditor

The Board had appointed M/s. DMK Associates, Company Secretaries, New Delhi, (Ms. Monika Kohli, Practicing Company Secretary CP
No.4936) to conduct Secretarial Audit for the financial year 2020-2021, pursuant to the provisions of Section 204 of the Companies Act,
2013 and Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014. The Secretarial Audit Report in Form MR - 3
for the financial year 2020-2021 is enclosed as Annexure B to this Report. The Secretarial Audit Report does not contain any observation or
adverse remark.

CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION AND FOREIGN EXCHANGE EARNINGS AND OUTGO

The provisions of Section 134(3)(m) read with Companies (Accounts) Rules, 2014 of the Companies Act, 2013 do not apply to our
Company, as the Company is not carrying Manufacturing or any other Industrial activity.

The details of foreign exchange inflow or outflow are as follows:

(Rs in Lakhs)

Particulars 2020-2021 2019-2020

Earning in foreign currency 738.27 796.13

8
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Outgo of foreign currency

- Raw Material, spare part and others 8,357.60 9,196.86

- Capital Equipment - 1.87

SHARE CAPITAL

Increase in Authorised Capital

During the year under review, the Company had increased its Authorised Share Capital from Rs. 10,00,000/- (Rupees Ten Lakhs only)
comprising of 5,00,000 Equity Shares of Rs. 2/- each to Rs. 6,00,00,000/- (Rupees Six Crore only) divided into 3,00,00,000 Equity Shares of
Rs. 2/- each.

Bonus Issue

The Company issued and allotted Bonus Shares to its Shareholders in the proportion of 48 (Forty Eight) fully paid-up Equity Shares of Rs.
2/- each for every 1 (One) fully paid-up Equity Share of Rs. 2/- each held by them on 13th November, 2020, the record date fixed for the
purpose. The Bonus shares so allotted shall rank pari passu in all respects with fully paid-up Equity Shares of the Company.

Subsequent upon completion of issuance of Bonus Shares under the provisions of the Companies Act, 2013, the paid-up Equity Share Capital
stood increased from Rs. 10,00,000 to Rs. 4,90,00,000 as on 31 March 2021.

NUMBER OF BOARD MEETINGS

During the year under review, four Board Meetings were convened and held i.e. on 22 June 2020, 20 July 2020, 6 November 2020 and 5
February 2021. Further, one resolution was passed by the Board of Directors of the Company through circulation on 23 December, 2020 for
approval of related party transactions.

EXTRA ORDINARY GENERAL MEETING

During the year under review, Extra Ordinary General Meeting of the members of the Company was held on 1 December 2020.

Date of Extra Ordinary

No. of Ordinary Resolution passed Particulars
General Meeting

Approval for Amendment in Capital

1 December 2020 2 1. Clause of Memorandum of
Association

Approval of Issuance of Bonus Shares to

the Shareholders of the Company
2.

DISCLOSURE UNDER SECRETARIAL STANDARDS

The Directors state that the Company is complying with all the applicable Secretarial Standards on meetings of the Board of Directors.

9
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

PARTICULARS OF CONTRACTS OR ARRANGEMENTS WITH RELATED PARTIES

All contracts / arrangements / transactions entered by the Company during the financial year with related parties were in the ordinary course
of business and on arm's length basis. The disclosure in Form AOC-2 is enclosed as Annexure C to this report.

Your Directors draw attention of the members to Note 46 to the financial statements which set out related party disclosures.

ANNUAL RETURN

In accordance with Section 134(3)(a) of the Companies Act, 2013, the Annual Return in prescribed format i.e. MGT-9, may be accessed on
the Company's website i.e. www.brilloca.com

VIGIL MECHANISM (WHISTLE BLOWER)

The Company has in place a Whistle Blower Policy to establish a vigil mechanism for Directors/Employees and other stakeholders of the
Company to report concerns affecting the smooth and efficient running of operations of the Company. This Policy documents the Company's
commitment to maintain an open work environment in which employees, consultants and contractors are able to report instances of unethical
or undesirable conduct, actual, suspected fraud or violation of the Company's Code of Conduct.

The Vigil Mechanism (Whistle Blower) Policy is available on Company's website at the link:
https://www.brilloca.com/docs/vigilmechanismpolicy.pdf

CORPORATE SOCIAL RESPONSIBILITY (CSR)

The Company has a Corporate Social Responsibility Committee in place as per the provisions of Section 135 of the Act, comprising of Mr.
Salil Kumar Bhandari, Chairman, Mr. Sandip Somany, Mr. Ashok Jaipuria and Mr. G.L. Sultania as other members of the Committee.

The Company's Corporate Social Responsibility Policy (CSR Policy) duly approved by the Board, indicates the activities to be undertaken by
the Company to fulfil the expectation of our Stakeholders and to continuously improve our social, environmental and economical
performance while ensuring sustainability and operational success of our Company. The Company would also undertake other need based
initiatives in compliance with Schedule VII to the Act.

The guiding principles for all CSR initiatives of the Company are as follows:

- Establishing a guideline for compliance with the provisions of Regulations to dedicate a percentage of Company's profits for social
projects;

- Ensuring the implementation of CSR initiatives in letter and spirit through appropriate procedures and reporting; and

- Creating opportunities for employees to participate in socially responsible initiatives.

The CSR Policy may be accessed on the Company's website at the link: https://www.brilloca.com/docs/csr_policy_brilloca.pdf

The Annual Report on CSR Activities for the financial year 2020-2021 is enclosed as Annexure D to this report.

INTERNAL CONTROLS

The Internal Audit team monitors and evaluates the efficacy and adequacy of internal control systems in the Company, its compliance with
operating systems, accounting procedures and policies at all locations of the Company. Based on the report of internal audit function, process
owners undertake corrective action(s) in their respective area(s) and thereby strengthen the controls.

Significant audit observations and corrective action(s) thereon are presented to the Board members. The members of the Board reviews the
reports submitted by the Internal Auditors in each of its meeting.

INTERNAL FINANCIAL CONTROLS

10
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

In line with best practices applicable to organizations of a similar size, nature and complexity, the Company's internal control framework has
been designed with reference to financial statements. This defined and adequate Internal Financial Controls are tested from time to time for
necessary improvement.

RISK MANAGEMENT

A robust governance structure has been developed across the Organization. Risk Management framework developed which identifies and
assesses strategic, operational, financial and compliance risks and monitors the effectiveness and efficiency of risk mitigation and control
measures. The major risks identified by the businesses and functions are systematically addressed through mitigating actions on a continual
basis.

DIRECTORS' RESPONSIBILITY STATEMENT

Your Directors in terms of Section 134(3)(c) of the Companies Act, 2013 state that:

a) in the preparation of the annual accounts for the year ended 31 March 2021, the applicable accounting standards read with requirements
set out under Schedule III to the Act, had been followed and there are no material departures from the same;

b) the Directors had selected such accounting policies and applied them consistently and made judgements and estimates that are
reasonable and prudent so as to give a true and fair view of the state of affairs of the Company as at 31 March 2021 and of the profit of the
Company for the period ended on that date;

c) the Directors had taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions
of the Act for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities;

d) the Directors had prepared the annual accounts on a 'going concern' basis; and

e) the Directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems are
adequate and operating effectively.

PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS

Particulars of loans, guarantees and investments covered under Section 186 of the Act forms part of the notes to the Financial Statements
(Please refer Note Nos. 6, 7, 10, 13 and 50)

PARTICULARS OF EMPLOYEES

Being an unlisted Company, the provisions of section 197(12) of the Companies Act, 2013 read with Rule 5(1) of the Companies
(Appointment and Remuneration of Managerial Personnel) Rules, 2014 are not applicable to the Company.

DISCLOSURE UNDER SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTION, PROHIBITION AND

REDRESSAL) ACT, 2013

The Company has in place a Sexual Harassment Policy in compliance with the requirements of the Sexual Harassment of Women at
Workplace (Prevention, Prohibition and Redressal) Act, 2013. The Company always endeavours to create and provide an environment that is
free from discrimination and harassment including sexual harassment. The Company has an Internal Complaints Committee (ICC) to redress
complaints regarding sexual harassment.

The Directors further state that during the year under review, there were no complaints filed pursuant to the Sexual Harassment of Women at
Workplace (Prevention, Prohibition and Redressal) Act, 2013.

DIRECTORS AND KEY MANAGERIAL PERSONNEL

During the year under review, Mr. Salil Kumar Bhandari, Mr. Ashok Jaipuria, Dr. Rainer S. Simon and Ms. Alpana Parida were appointed as
Independent Directors in the Annual General Meeting held on 30 July 2020.

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Further, during the year Mr. N.K. Goenka tendered his resignation from the Board w.e.f. 13May 2020.

In accordance with the provisions of the Companies Act, 2013 and the Articles of Association of the Company, Mr. Sandip Somany, Director
of the Company, retires by rotation at the ensuing Annual General Meeting and being eligible, offers himself for re-appointment.

Further, the Ministry of Corporate Affairs vide its notification dated 18 March 2021 introduced amendments by way of the Companies
(Amendment) Act, 2020, in sections 149 and 197 of the Companies Act, 2013 and schedule V thereto. Pursuant to these recently notified
amendments, the Company may pay remuneration to its Independent Directors and Non - Executive Directors upto the limits as prescribed in
Schedule V of the Companies Act, 2013 in case of no profits or inadequate profits. To give effect to aforesaid recent amendments, it is
required to supersede the existing resolution passed by the shareholders in its 2nd Extra Ordinary General Meeting to enable the Company to
pay such commission to Independent Directors and Non-executive Directors for each Financial Year for further period of Five (5) years
commencing from 1 April 2021 to 31 March 2026 in case of no profits or inadequate profits.

BOARD EVALUATION

Pursuant to the provisions of the Act, Independent Directors in a separate meeting evaluated the performance of Non-Independent Directors,
performance of Board as a whole and performance of the Chairman taking into account the views of the Executive Directors and
Non-executive Directors. A structured questionnaire was prepared after taking into consideration inputs received from the Directors, covering
various aspects of the Boards functioning such as adequacy of the composition of the Board, Board culture, execution and performance of
specific duties, obligations and governance.

A separate exercise was carried out to evaluate the performance of individual Directors including the Chairman of the Board, who were
evaluated on parameters such as level of engagement and contribution, independence of judgment, safeguarding the interest of the Company
and its shareholders etc.

DECLARATION BY INDEPENDENT DIRECTORS

The Company has received necessary declarations from all the Independent Directors confirming that they meet the criteria of independence
as prescribed under Section 149(6) of the Companies Act, 2013. In the opinion of the Board, they fulfil the conditions of independence as
specified in the Companies Act, 2013 and are independent of the management.

The Independent Directors of the Company are persons of integrity and comprise of appropriate skills/expertise/competencies (including
proficiency) and have rich and varied experience in diversified domains for effective functioning of the Board of Directors of the Company.

GENERAL

Your Directors state that no disclosure or reporting is required in respect of the following items as there were no transactions on these items
during the period under review:

1. Your Company has not accepted any fixed deposits within the meaning of Section 73 of the Companies Act, 2013, read with the
Companies (Acceptance of Deposits) Rules, 2014.

2. Your Company has not issued equity shares with differential rights as to dividend, voting or otherwise or issued shares (including sweat
equity shares) to employees of the Company under any scheme or Issue of employees' stock option to employees of the Company under any
scheme under the Companies (Share Capital and Debentures) Rules, 2014.

3. No significant or material orders were passed by the Regulators or Courts or Tribunals which impact the going concern status and
Company's operations in future.

4. The provisions of section 178 of the Companies Act, 2013 (Nomination and Remuneration Policy) does not apply to our Company for
the period under review.

5. The Company is not required to maintain cost records as specified in section 148(1) of the Companies Act, 2013.

6. Neither any application is made nor any proceeding is pending against the Company under the Insolvency and Bankruptcy Code, 2016.

7. The Company has not defaulted in the repayment of loans to the Banks or Financial Institutions. Accordingly, disclosure relating to
one-time settlement with the Banks of Financial Institutions is not required

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

ACKNOWLEDGEMENT

Your Directors would like to express their appreciation for assistance and co-operation received from the financial institutions, banks,
Government authorities, customers, vendors and members during the year under review. Your Directors also wish to place on record their
deep sense of appreciation for the committed services by all employees of the Company.

For and on behalf of the Board of Directors of

Brilloca Limited

Place: Gurugram Sandip Somany

Date: 19May, 2021 Chairman and Managing Director

ANNEXURE - C

Form No. AOC-2

Form for disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in sub-section (1) of
section 188 of the Companies Act, 2013 including certain arm's length transactions under third proviso thereto

(Pursuant to clause (h) of sub-section (3) of section 134 of the Act and Rule 8(2) of the Companies

(Accounts) Rules, 2014)

1. Details of contracts or arrangements or transactions not at arm's length basis:

(a) (b) (c) (d) (e) (f) (g) (h)

Date on
Justification
Salient terms of which the
Name(s) of Nature of for entering Date(s)
Duration of the contracts or Amount special
the related contracts/ into such of
the contracts/ arrangements or paid as resolution was
party and arrangements/ contracts or approval
arrangements/ transactions advances, passed in
nature of arrangements by the
transactions including the if any general
relationship transactions or Board
value, if any meeting as
transactions
required under
first proviso to
section 188

NIL

2. Details of material contracts or arrangement or transactions at arm's length basis:

(a) (b) (c) (d) (e) (f)

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Duration of
Name(s) of the Nature of Date(s) of Amount
the contracts/ Salient terms of the contracts or
related party and contracts/ approval by paid as
arrangements/ arrangements or transactions
nature of arrangements/ the Board, if advances,
including the value, if any
relationship transactions any if any
transactions

As per agreement executed

HSIL Limited -
between the parties.
Company under Sale and Nil
common control Purchase of On-going 22 June 2020
Amount not exceeding Rs.
Goods
1450.00 crores plus applicable
Goods and Service Tax.

As per agreement executed

HSIL Limited -
between the parties.
Company under Nil
Contract for
common control On-going 22 June 2020
Services Amount not exceeding Rs. 50
crores plus applicable Goods
and Service Tax.

As per agreement executed

HSIL Limited -
between the parties.
Company under Nil
common control Rent of Premises On-going 22 June 2020
Amount not exceeding Rs. 20
crores plus applicable Goods
and Service Tax.

For and on behalf of the Board of Directors

Sandip Somany

Chairman and Managing Director

Textual information (2)

Particulars of loans guarantee investment under section 186 [Text Block]

Particulars of loans, guarantees and investments covered under Section 186 of the Act forms part of the notes to the Financial Statements
(Please refer Note Nos. 6, 7, 10, 13 and 50)

14
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (3)

Particulars of contracts/arrangements with related parties under section 188(1) [Text Block]
All contracts / arrangements / transactions entered by the Company during the financial year with related parties were in the ordinary course
of business and on arm's length basis. The disclosure in Form AOC-2 is enclosed as Annexure C to this report.

Your Directors draw attention of the members to Note 46 to the financial statements which set out related party disclosures.

Textual information (4)

Disclosure of extract of annual return as provided under section 92(3) [Text Block]
In accordance with Section 134(3)(a) of the Companies Act, 2013, the Annual Return in prescribed format i.e. MGT-9, may be accessed on
the Company's website i.e. www.brilloca.com

Textual information (5)

Disclosure of statement on declaration given by independent directors under section 149(6) [Text Block]
The Company has received necessary declarations from all the Independent Directors confirming that they meet the criteria of independence
as prescribed under Section 149(6) of the Companies Act, 2013. In the opinion of the Board, they fulfil the conditions of independence as
specified in the Companies Act, 2013 and are independent of the management.

The Independent Directors of the Company are persons of integrity and comprise of appropriate skills/expertise/competencies (including
proficiency) and have rich and varied experience in diversified domains for effective functioning of the Board of Directors of the Company.

15
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (6)

Disclosure for companies covered under section 178(1) on directors appointment and remuneration including
other matters provided under section 178(3) [Text Block]
During the year under review, Mr. Salil Kumar Bhandari, Mr. Ashok Jaipuria, Dr. Rainer S. Simon and Ms. Alpana Parida were appointed as
Independent Directors in the Annual General Meeting held on 30 July 2020.

Further, during the year Mr. N.K. Goenka tendered his resignation from the Board w.e.f. 13May 2020.

In accordance with the provisions of the Companies Act, 2013 and the Articles of Association of the Company, Mr. Sandip Somany, Director
of the Company, retires by rotation at the ensuing Annual General Meeting and being eligible, offers himself for re-appointment.

Further, the Ministry of Corporate Affairs vide its notification dated 18 March 2021 introduced amendments by way of the Companies
(Amendment) Act, 2020, in sections 149 and 197 of the Companies Act, 2013 and schedule V thereto. Pursuant to these recently notified
amendments, the Company may pay remuneration to its Independent Directors and Non - Executive Directors upto the limits as prescribed in
Schedule V of the Companies Act, 2013 in case of no profits or inadequate profits. To give effect to aforesaid recent amendments, it is
required to supersede the existing resolution passed by the shareholders in its 2nd Extra Ordinary General Meeting to enable the Company to
pay such commission to Independent Directors and Non-executive Directors for each Financial Year for further period of Five (5) years
commencing from 1 April 2021 to 31 March 2026 in case of no profits or inadequate profits.

Textual information (7)

Disclosure of statement on development and implementation of risk management policy [Text Block]
A robust governance structure has been developed across the Organization. Risk Management framework developed which identifies and
assesses strategic, operational, financial and compliance risks and monitors the effectiveness and efficiency of risk mitigation and control
measures. The major risks identified by the businesses and functions are systematically addressed through mitigating actions on a continual
basis.

16
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (8)

Details on policy development and implementation by company on corporate social responsibility initiatives taken
during year [Text Block]
The Company has a Corporate Social Responsibility Committee in place as per the provisions of Section 135 of the Act, comprising of Mr.
Salil Kumar Bhandari, Chairman, Mr. Sandip Somany, Mr. Ashok Jaipuria and Mr. G.L. Sultania as other members of the Committee.

The Company's Corporate Social Responsibility Policy (CSR Policy) duly approved by the Board, indicates the activities to be undertaken by
the Company to fulfil the expectation of our Stakeholders and to continuously improve our social, environmental and economical
performance while ensuring sustainability and operational success of our Company. The Company would also undertake other need based
initiatives in compliance with Schedule VII to the Act.

The guiding principles for all CSR initiatives of the Company are as follows:

� Establishing a guideline for compliance with the provisions of Regulations to dedicate a percentage of Company's profits for social
projects;

� Ensuring the implementation of CSR initiatives in letter and spirit through appropriate procedures and reporting; and

� Creating opportunities for employees to participate in socially responsible initiatives.

The CSR Policy may be accessed on the Company's website at the link: https://www.brilloca.com/docs/csr_policy_brilloca.pdf

The Annual Report on CSR Activities for the financial year 2020-2021 is enclosed as Annexure D to this report.

17
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (9)

Disclosure of financial summary or highlights [Text Block]

FINANCIAL RESULTS:

The Company's financial performance, for the year ended 31 March 2021 is summarised below:

(Rs. in lakhs#)

Financial Results 2020-2021 2019-2020

Revenue from Operations 1,26,196 1,16,088

Add: Other Income 1,822 2,054

Total Income 1,28,018 1,18,142

Profit before tax 9,313 5,663

Less: Tax expenses

- Current year tax 2,863 1,830

- Earlier year tax (427) -

- Deferred tax (315) (200)

Net tax 2,121 1,630

Profit after tax (i) 7,192 4,033

Other Comprehensive Income (net of tax) 154 (32)

Total Comprehensive Income 7,346 4,001

Add: balance brought forward (ii) 13,324 12,305

18
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Amount available for appropriation [(i) + (ii)] 20,516 16,338

APPROPRIATIONS :

Dividend paid on equity shares - 2,500

Tax on Dividend paid - 514

Balance carried forward 20,517 13,324

#Figures have been rounded off

Textual information (10)

Details of directors or key managerial personnels who were appointed or have resigned during year [Text Block]
During the year under review, Mr. Salil Kumar Bhandari, Mr. Ashok Jaipuria, Dr. Rainer S. Simon and Ms. Alpana Parida were appointed as
Independent Directors in the Annual General Meeting held on 30 July 2020.

Further, during the year Mr. N.K. Goenka tendered his resignation from the Board w.e.f. 13May 2020.

In accordance with the provisions of the Companies Act, 2013 and the Articles of Association of the Company, Mr. Sandip Somany, Director
of the Company, retires by rotation at the ensuing Annual General Meeting and being eligible, offers himself for re-appointment.

Further, the Ministry of Corporate Affairs vide its notification dated 18 March 2021 introduced amendments by way of the Companies
(Amendment) Act, 2020, in sections 149 and 197 of the Companies Act, 2013 and schedule V thereto. Pursuant to these recently notified
amendments, the Company may pay remuneration to its Independent Directors and Non - Executive Directors upto the limits as prescribed in
Schedule V of the Companies Act, 2013 in case of no profits or inadequate profits. To give effect to aforesaid recent amendments, it is
required to supersede the existing resolution passed by the shareholders in its 2nd Extra Ordinary General Meeting to enable the Company to
pay such commission to Independent Directors and Non-executive Directors for each Financial Year for further period of Five (5) years
commencing from 1 April 2021 to 31 March 2026 in case of no profits or inadequate profits.

19
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (11)

Disclosure of companies which have become or ceased to be its subsidiaries, joint ventures or associate companies
during year [Text Block]
During the year under review Alchemy International Cooperatief U.A and Haas International B.V voluntary dissolved as per the applicable
law of their respective Country and ceased to be the subsidiaries of the Company w.e.f. 16March 2021.

Further, in accordance with the provision of Section 129 of the Companies Act, 2013 read with Rules made thereunder (including the
Companies (Accounts) Rules, 2014 (as amended) and applicable Ind AS) ; if ultimate or any intermediate holding company of the entity
files consolidated financial statements with the Registrar which are in compliance with the applicable Accounting Standards then an entity
that is a parent is exempted from preparation and submission of consolidated financial statements with the Registrar.

Accordingly, the Company was exempted from preparation of consolidated financial statements as its parent company i.e. Somany Home
Innovation Limited prepared consolidated financial statements for all the wholly owned subsidiaries /subsidiaries which was available for
public use and same was filed with the Registrar.

Further, a statement containing the salient features of the financial statements of our subsidiaries in the prescribed format AOC-1 is enclosed
as Annexure A.

Textual information (12)

Details relating to deposits covered under chapter v of companies act [Text Block]
Your Company has not accepted any deposits within the meaning of Section 73 of the Companies Act, 2013 and as such no amount of
principal or interest was outstanding as on the Balance Sheet date.

Textual information (13)

Details of deposits which are not in compliance with requirements of chapter v of act [Text Block]
Your Company has not accepted any deposits within the meaning of Section 73 of the Companies Act, 2013 and as such no amount of
principal or interest was outstanding as on the Balance Sheet date.

20
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (14)

Details regarding adequacy of internal financial controls with reference to financial statements [Text Block]
The Internal Audit team monitors and evaluates the efficacy and adequacy of internal control systems in the Company, its compliance with
operating systems, accounting procedures and policies at all locations of the Company. Based on the report of internal audit function, process
owners undertake corrective action(s) in their respective area(s) and thereby strengthen the controls.

Significant audit observations and corrective action(s) thereon are presented to the Board members. The members of the Board reviews the
reports submitted by the Internal Auditors in each of its meeting.

INTERNAL FINANCIAL CONTROLS

In line with best practices applicable to organizations of a similar size, nature and complexity, the Company's internal control framework has
been designed with reference to financial statements. This defined and adequate Internal Financial Controls are tested from time to time for
necessary improvement.

[700500] Disclosures - Signatories of financial statements

Details of directors signing financial statements [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Directors signing financial statements [Axis] D1 D2
01/04/2020 01/04/2020
to to
31/03/2021 31/03/2021
Details of signatories of financial statements [Abstract]
Details of directors signing financial statements [Abstract]
Details of directors signing financial statements [LineItems]
Name of director signing financial statements [Abstract]
First name of director GIRDHARI SANDIP
Middle name of director LAL
Last name of director SULTANIA SOMANY
Chairman and
Designation of director Director
Managing Director
Director identification number of director 00060931 00053597
Date of signing of financial statements by director 19/05/2021 19/05/2021

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020
to
31/03/2021
Name of company secretary Payal M. Puri
Permanent account number of company secretary AIBPM5745K
Date of signing of financial statements by company secretary 19/05/2021
Name of chief financial officer Sandeep Sikka
Permanent account number of chief financial officer AATPS3365D
Date of signing of financial statements by chief financial officer 19/05/2021

21
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[700400] Disclosures - Auditors report

Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Clause not
Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis] applicable
[Member]
01/04/2020
to
31/03/2021
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Abstract]
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report
[LineItems]
Disclosure in auditors report relating to fixed assets refer to text block
Disclosure relating to quantitative details of fixed assets refer to text block
Disclosure relating to physical verification and material discrepancies of fixed assets refer to text block
Disclosure relating to title deeds of immovable properties refer to text block
Disclosure in auditors report relating to inventories refer to text block
Disclosure in auditors report relating to loans refer to text block
Disclosure about loans granted to parties covered under section 189 of companies act refer to text block
Disclosure relating to terms and conditions of loans granted refer to text block
Disclosure regarding receipt of loans granted refer to text block
Disclosure regarding terms of recovery of loans granted refer to text block
Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013 refer to text block
Disclosure in auditors report relating to deposits accepted refer to text block
Disclosure in auditors report relating to maintenance of cost records refer to text block
Textual information
Disclosure in auditors report relating to statutory dues [TextBlock] (15) [See below]
Disclosure in auditors report relating to default in repayment of financial dues refer to text block
Disclosure in auditors report relating to public offer and term loans used for purpose for which
refer to text block
those were raised
Disclosure in auditors report relating to fraud by the company or on the company by its officers
refer to text block
or its employees reported during period
Disclosure in auditors report relating to managerial remuneration refer to text block
Disclosure in auditors report relating to Nidhi Company refer to text block
Disclosure in auditors report relating to transactions with related parties refer to text block
Disclosure in auditors report relating to preferential allotment or private placement of shares or
refer to text block
convertible debentures
Disclosure in auditors report relating to non-cash transactions with directors or persons connected
refer to text block
with him
Disclosure in auditors report relating to registration under section 45-IA of Reserve Bank of India
refer to text block
Act, 1934

Details regarding auditors [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Auditors [Axis] A1
01/04/2020
to
31/03/2021
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
Name of audit firm LODHA & CO.
Name of auditor signing report LODHA GAURAV
Firms registration number of audit firm 301051E
Membership number of auditor 507462
12, BHAGAT
SINGH MARG,
Address of auditors NEW DELHI -
110001
Permanent account number of auditor or auditor's firm AABFL1894Q
SRN of form ADT-1 H14361497
Date of signing audit report by auditors 19/05/2021
Date of signing of balance sheet by auditors 19/05/2021

22
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020
to
31/03/2021
Textual information (16)
Disclosure in auditor’s report explanatory [TextBlock] [See below]
Whether companies auditors report order is applicable on company Yes
Whether auditors' report has been qualified or has any reservations or
No
contains adverse remarks

23
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (15)

Disclosure in auditors report relating to statutory dues [Text Block]

(vii) (a) According to the information and explanation given to us and on the basis of the records of the company, the company is generally
regular in depositing undisputed statutory dues including provident fund, employees' state insurance, income tax, sales tax, service tax,
custom duty, excise duty, value added tax, goods and service tax, cess and other material statutory dues, with the appropriate authorities to
the extent applicable.

According to the information and explanation given to us, there is no undisputed amounts payable in respect of provident fund, employees'
state insurance, income tax, sales tax, service tax, custom duty, excise duty, value added tax, goods and service tax, cess and other material
statutory dues as at 31st March 2021, for a period of more than six months from the date they became payable except professional tax of Rs.
0.19 lakh (since been deposited).

(b) According to the records and information & explanations given to us, there are no dues in respect of income tax, sales tax, service
tax, duty of custom, goods and service tax, duty of excise, Central Sales Tax and value added tax that have not been deposited with the
appropriate authorities on account of any dispute except for the following:

Amount
Nature of involved
Name of Statute Period Forum where matter is pending
Due
(In Lakhs)

Delhi Sales Tax Sales 2004-05 to

41.69 Additional Commissioner
Act, 1975 Tax 2010-11

Delhi Sales Tax Sales 2010- 2011 to

73.05 Additional Commissioner
Act, 1975 Tax 2014-15

Sales
Bihar Vat Act 2016-17 14.29 Additional Commissioner
Tax

MVAT Act MVAT 2007-08 3.28 Assistant Commissioner of Sales Tax

CST Act CST 2010-11 14.23 Assistant Commissioner of Sales Tax

CST Act CST 2011-12 16.79 Assistant Commissioner of Sales Tax

CST Act CST 2012-13 2.03 Deputy Commissioner (State Tax)

MVAT Act MVAT 2011-12 5.08 Assistant Commissioner of Sales Tax

MVAT Act MVAT 2012-13 1.84 Deputy Commissioner (Sales Tax), Mumbai

MVAT Act MVAT 2013-14 5.25 Deputy Commissioner (Sales Tax), Mumbai

24
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Telangana _CST VAT 2015-16 30.92 The Addl. Commissioner (ST)

CST Act, CST 2016-17 54.59 Special Commissioner , Delhi

The Appellate Dy. Commissioner (CT) Hyderabad Rural

CST Act CST 2016-17 50.23
Division, Hyderabad

The Appellate Dy. Commissioner (CT) Hyderabad Rural

CST Act CST 2017-18 15.47
Division, Hyderabad

VAT Tax VAT 2016-17 45.21 Joint Commissioner Appeal, Gujarat

Deputy Commissioner Appeal, CCT, Ahmedabad,

VAT Tax VAT 2016-17 6.29
Gujarat

VAT Tax VAT 2013-14 9.02 Assistant Commissioner of Sales Tax

25
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (16)

Disclosure in auditor’s report explanatory [Text Block]

INDEPENDENT AUDITOR'S REPORT

To the Members of

Brilloca Limited

Report on Audit of the Standalone Financial Statements

Opinion

We have audited the Standalone financial statements of Brilloca Limited ("the Company"), which comprise the Balance Sheet as at 31st
March 2021, the Statement of Profit and Loss (including Other Comprehensive Income), the Statement of Cash Flows and Statement of
Changes in Equity for the year then ended, and notes to the standalone financial statements, including a summary of the significant
accounting policies and other explanatory information (herein after referred to as " Standalone financial statements").

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone financial statements
give the information required by the Companies Act, 2013 ("the Act") in the manner so required and give a true and fair view in conformity
with the accounting principles generally accepted in India, of the state of affairs of the Company as at 31st March, 2021, and its Profit
(including Other Comprehensive income), changes in equity and its cash flows for the year ended on that date.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under Section 143(10) of the Act. Our responsibilities
under those Standards are further described in the Auditor's Responsibilities for the Audit of the Standalone Financial Statements section of
our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of
India together with the ethical requirements that are relevant to our audit of the standalone financial statements under the provisions of the
Company Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements
and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Information Other than the Standalone Financial Statements and Auditor's Report Thereon

The Company's Board of Directors is responsible for the preparation of the other information. The other information comprises the
information included in the Management Discussion and Analysis, Board's Report including Annexures to Board's Report and Shareholder's
Information, but does not include the standalone financial statements and our auditor's report thereon.

Our opinion on the standalone financial statements does not cover the other information and we do not express any form of assurance
conclusion thereon. In connection with our audit of the standalone financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the standalone financial statements or our knowledge
obtained during the course of our audit or otherwise appears to be materially misstated.

If based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to
report that fact.

We have nothing to report in this regard.

Responsibility of Management for the Standalone Financial Statements

The Company's Board of Directors is responsible for the matters stated in Section 134(5) of the Act with respect to the preparation of these
standalone financial statements that give a true and fair view of the financial position, financial performance, changes in equity and cash
flows of the Company in accordance with the accounting principles generally accepted in India, including the Indian Accounting Standards
(Ind AS) specified under Section 133 of the Act. This responsibility also includes maintenance of adequate accounting records in accordance
with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities;
selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design,

26
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and
completeness of the accounting records, relevant to the preparation and presentation of the standalone financial statements that give a true
and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the standalone financial statements, the Board of director is responsible for assessing the Company's ability to continue as a
going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless Board of
directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the Company's financial reporting process.

Auditor's Responsibilities for the Audit of the Standalone Financial Statements

Our objectives are to obtain reasonable assurance about whether the standalone financial statements as a whole are free from material
misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of
assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these standalone financial statements.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit.
We also:

- Identify and assess the risks of material misstatement of the standalone financial statements, whether due to fraud or error, design and
perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our
opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may
involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the
circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Company has adequate
internal financial controls system in place and the operating effectiveness of such controls.

- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by
management.

- Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence
obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Company to
continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the
related disclosures in the standalone financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are
based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to
cease to continue as a going concern.

- Evaluate the overall presentation, structure and content of the standalone financial statements, including the disclosures, and whether the
standalonefinancial statements represent the underlying transactions and events in a manner that achieves fair presentation.

Materiality is the magnitude of misstatements in the standalone financial statements that, individually or in aggregate, makes it probable that
the economic decisions of a reasonably knowledgeable user of the standalone financial statements may be influenced. We consider
quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to
evaluate the effect of any identified misstatements in the standalone financial statements.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and
significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding
independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our
independence, and where applicable, related safeguards.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor's Report) Order, 2016 ("the Order"), issued by the Central Government of India in terms of
sub-section (11) of Section 143 of the Act, we give in the "Annexure A" a statement on the matters specified in paragraphs 3 and 4 of the
Order, to the extent applicable.

27
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

2. As required by Section 143(3) of the Act, we report that:

a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for
the purposes of our audit.

b) In our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of
those books.

c) The Balance Sheet, the Statement of Profit and Loss including other comprehensive income, the Statement of Changes in Equity and
the Statement of Cash Flows dealt with by this Report are in agreement with the books of account.

d) In our opinion, the aforesaid standalone financial statements comply with the Indian Accounting Standards specified under Section 133
of the Act, read with Companies (Indian Accounting Standards) Rules, 2015 as amended.

e) On the basis of the written representations received from the directors as on 31st March, 2021 taken on record by the Board of
Directors, none of the directors is disqualified as on 31st March, 2021 from being appointed as a director in terms of Section 164 (2) of the
Act.

f) With respect to the adequacy of the internal financial controls over financial reporting of the Company and the operating effectiveness
of such controls, refer to our separate Report in "Annexure B". Our report expresses an unmodified opinion on the adequacy and operating
effectiveness of the Company's internal financial controls over financial reporting.

g) With respect to the other matter to be included in the Auditor's Report under section 197(16),as amended:

In our opinion and according to the information and explanation given to us,the company has paid/ provided the managerial remuneration for
the year ended March 2021 in accordance with the provision of section 197 read with Schedule V to the Act.

h) With respect to the other matters to be included in the Auditor's Report in accordance with Rule 11 of the Companies (Audit and
Auditors) Rules, 2014, in our opinion and to the best of our information and according to the explanations given to us:

i. The Company has disclosed the impact of pending litigations on its financial position in its standalone financial statements -
Refer Note 43 to the standalone financial statements;

ii. The Company has made provision, as required under the applicable law or Indian Accounting Standards, for material foreseeable
losses, if any, on long-term contracts including derivative contracts.;

iii. There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company .

For LODHA & CO.

Chartered Accountants

Firm's Registration No.301051E

(Gaurav Lodha)

Partner

Membership No. 507462

UDIN : 21507462AAAAJW9861

Place: New Delhi

28
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Date: 19th May 2021

Annexure - A to the Auditors' Report

(Referred to in paragraph 1 under 'Report on Other Legal and Regulatory Requirements' section of our report to the members of the Brilloca
Limited on the standalone financial statements as of and for the year ended 31st March 2021)

(i) (a) The Company has maintained proper records showing full particulars, including quantitative details and situation of fixed assets.

(b) The Company has a regular programme of physical verification of its fixed Assets, by which all fixed assets are verified in a phased
manner over a period of three years. In our opinion, this periodicity of physical verification is reasonable having regard to the size of the
Company and the nature of its assets. As per the programme, certain fixed assets were physically verified during the year and no material
discrepancies were noticed on such verification.

(c) The company is not having any immovable property, hence reporting under this clause is not applicable.

(ii) As per the information and explanation given to us, the inventories of the Company have been physically verified by the
management at reasonable intervals during the year and the procedures of physical verification of inventory followed by the management are
reasonable in relation to the size of the Company and nature of its business. The discrepancies noticed on such physical verification of
inventory as compared to book records were not material.

(iii) According to the information and explanations given to us, the Company has granted unsecured loan to a company covered in the
register maintained under section 189 of the Companies Act 2013. The company has not granted any loans, secured or unsecured, to firms,
Limited Liability Partnerships or other parties covered in the register maintained under Section 189 of the Act.

With respect to the loan given:

(a) According to the information and explanations provided to us and based on the audit procedures conducted by us, the rate of interest
and other terms and conditions of loan granted by the company are, prima facie, not prejudicial to the interest of the company.

(b) According to the information and explanations given to us and based on the audit procedures conducted by us, the loan granted to the
company and the interest thereon are repayable as per contractual terms of the loan agreement. The borrowers have been regular in payment
of interest as per the contractual terms.

(c) There are no overdue amounts of more than 90 days in respect of the loan granted by the company, hence reporting under clause
3(iii)(c) of the Order is not applicable to the company.

(iv) In our opinion and according to the information and explanations given to us, the Company has complied with the provisions of
section 185 and 186 of the Act, with respect to the loans and investments, guarantees and securities.

(v) The Company has not accepted any deposits from the public within the meaning of the directives issued by Reserve Bank of India ,
provisions of Section 73 to 76 of the Act, any other relevant provisions of the Act and rules framed thereunder, hence, we do not offer any
comment on the same. Further, we have been informed that no order has been passed by the Company Law Board or National Company Law
Tribunal or Reserve Bank of India or any court or any other tribunal in this regard.

(vi) The Central Government has not prescribed the maintenance of cost records under sub-section (1) of section 148 of the Act, for the
business carried out by the Company. Accordingly, paragraph 3(vi) of the order is not applicable.

(vii) (a) According to the information and explanation given to us and on the basis of the records of the company, the company is generally
regular in depositing undisputed statutory dues including provident fund, employees' state insurance, income tax, sales tax, service tax,
custom duty, excise duty, value added tax, goods and service tax, cess and other material statutory dues, with the appropriate authorities to
the extent applicable.

According to the information and explanation given to us, there is no undisputed amounts payable in respect of provident fund, employees'
state insurance, income tax, sales tax, service tax, custom duty, excise duty, value added tax, goods and service tax, cess and other material
statutory dues as at 31st March 2021, for a period of more than six months from the date they became payable except professional tax of Rs.
0.19 lakh (since been deposited).

(b) According to the records and information & explanations given to us, there are no dues in respect of income tax, sales tax, service

29
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

tax, duty of custom, goods and service tax, duty of excise, Central Sales Tax and value added tax that have not been deposited with the
appropriate authorities on account of any dispute except for the following:

Amount
Nature of involved
Name of Statute Period Forum where matter is pending
Due
(In Lakhs)

Delhi Sales Tax Sales 2004-05 to

41.69 Additional Commissioner
Act, 1975 Tax 2010-11

Delhi Sales Tax Sales 2010- 2011 to

73.05 Additional Commissioner
Act, 1975 Tax 2014-15

Sales
Bihar Vat Act 2016-17 14.29 Additional Commissioner
Tax

MVAT Act MVAT 2007-08 3.28 Assistant Commissioner of Sales Tax

CST Act CST 2010-11 14.23 Assistant Commissioner of Sales Tax

CST Act CST 2011-12 16.79 Assistant Commissioner of Sales Tax

CST Act CST 2012-13 2.03 Deputy Commissioner (State Tax)

MVAT Act MVAT 2011-12 5.08 Assistant Commissioner of Sales Tax

MVAT Act MVAT 2012-13 1.84 Deputy Commissioner (Sales Tax), Mumbai

MVAT Act MVAT 2013-14 5.25 Deputy Commissioner (Sales Tax), Mumbai

Telangana _CST VAT 2015-16 30.92 The Addl. Commissioner (ST)

CST Act, CST 2016-17 54.59 Special Commissioner , Delhi

The Appellate Dy. Commissioner (CT) Hyderabad Rural

CST Act CST 2016-17 50.23
Division, Hyderabad

The Appellate Dy. Commissioner (CT) Hyderabad Rural

CST Act CST 2017-18 15.47
Division, Hyderabad

VAT Tax VAT 2016-17 45.21 Joint Commissioner Appeal, Gujarat

30
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Deputy Commissioner Appeal, CCT, Ahmedabad,

VAT Tax VAT 2016-17 6.29
Gujarat

VAT Tax VAT 2013-14 9.02 Assistant Commissioner of Sales Tax

(viii) According to the records of the company examined by us and the information and explanations given to us, the Company has not
defaulted in repayment of loans or borrowings to any bank or financial institution or government during the year. The Company did not have
any outstanding debentures during the year.

(ix) The Company has not raised any money by way of initial public offer or further public offer (including debt instruments). On the
basis of information and explanation given to us, term loans have been applied for the purposes for which they were obtained.

(x) Based on the audit procedures performed and on the basis of information and explanations given to us, no fraud by the Company or
on the Company by its officers or employees has been noticed or reported during the course of our audit.

(xi) On the basis of records and information and explanations made available and based on our examinations of the records of the
company, the managerial remuneration has been paid or provided in accordance with the requisite approvals mandated by the provisions of
section 197 read with Schedule V to the Companies Act, 2013. (Refer Note no. 46).

(xii) On the basis of information and explanation given to us, the Company is not a Nidhi Company as prescribed under section 406 of
the Companies Act. Accordingly, reporting under clause 3 (xii) of the said order is not applicable.

(xiii) As per the information and explanations and records made available by the management of the company and audit procedures
performed, for the related parties transactions entered during the year, the company has complied with the provisions of section 177 and 188
of the Act where applicable. As explained and as per the records / details, the related party transactions have been disclosed in the standalone
financial statements as required by the applicable accounting standards (Refer Note no. 46 of the standalone financial statements).

(xiv) During the year, the Company has not made any preferential allotment or private placement of shares or fully or partly convertible
debentures and hence reporting under clause 3(xiv) is not applicable to the company

(xv) According to the information and explanations given to us and based on our examination of the records, the Company has not
entered into non-cash transactions with directors or persons connected with them. Accordingly, clause 3(xv) of the Order is not applicable to
the company

(xvi) According to the information and explanation given to us, the Company is not required to be registered under section 45-IA of the
Reserve Bank of India Act 1934. Accordingly, clause 3(xvi) of the order is not applicable to the company.

For LODHA & CO.

Chartered Accountants

FRN: 301051E

Gaurav Lodha

Partner

Membership No. 507462

Place: New Delhi

31
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Dated: 19th May 2021

ANNEXURE "B" TO THE INDEPENDENT AUDITOR'S REPORT

(Referred to in paragraph 2(f) under 'Report on Other Legal and Regulatory Requirements' section of our report of even date)

Report on the Internal Financial Controls Over Financial Reporting under Clause (i) of Sub-section 3 of Section 143 of the Companies Act,
2013 ("the Act")

We have audited the internal financial controls over financial reporting of Brilloca Limited ("the Company") as of March 31, 2021 in
conjunction with our audit of the standalone financial statements of the Company for the year ended on that date.

Management's Responsibility for Internal Financial Controls

The Board of director of the company is responsible for establishing and maintaining internal financial controls based on the internal control
over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance
Note on Audit of Internal Financial Controls over Financial Reporting issued by the Institute of Chartered Accountants of India. These
responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for
ensuring the orderly and efficient conduct of its business, including adherence to respective company's policies, the safeguarding of its assets,
the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of
reliable financial information, as required under the Companies Act, 2013.

Auditors' Responsibility

Our responsibility is to express an opinion on the internal financial controls over financial reporting of the company based on our audit. We
conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls over Financial Reporting (the "Guidance
Note") issued by the Institute of Chartered Accountants of India and the Standards on Auditing, prescribed under Section 143(10) of the
Companies Act, 2013, to the extent applicable to an audit of internal financial controls. Those Standards and the Guidance Note require that
we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internal financial
controls over financial reporting were established and maintained and if such controls operated effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial
reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an
understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and
evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the
auditor's judgement, including the assessment of the risks of material misstatement of the standalone financial statements, whether due to
fraud or error.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the internal
financial controls system over financial reporting of the company.

Meaning of Internal Financial Controls over Financial Reporting

A company's internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of standalone financial statements for external purposes in accordance with generally accepted
accounting principles. A company's internal financial control over financial reporting includes those policies and procedures that (1) pertain
to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the
company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of standalone financial
statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made
only in accordance with authorisations of management and directors of the company; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorised acquisition, use, or disposition of the company's assets that could have a material effect on the
standalone financial statements.

Limitations of Internal Financial Controls over Financial Reporting

Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper
management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any
evaluation of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control
over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or
procedures may deteriorate.

32
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Opinion

In our opinion, to the best of our information and according to the explanations given to us, the Company has, in all material respects, an
adequate internal financial controls system over financial reporting and such internal financial controls over financial reporting were
operating effectively as at March 31, 2021, based on the internal control over financial reporting criteria established by the Company
considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial
Reporting issued by the Institute of Chartered Accountants of India.

For LODHA & CO.

Chartered Accountants

FRN: 301051E

Gaurav Lodha

Partner

Membership No. 507462

Place: New Delhi

Dated: 19th May 2021

[700700] Disclosures - Secretarial audit report

Details of signatories of secretarial audit report [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Signatories of secretarial audit report [Axis] S1
01/04/2020
to
31/03/2021
Details of signatories of secretarial audit report [Abstract]
Details of signatories of secretarial audit report [LineItems]
Secretarial auditors
Category of secretarial auditor firm
D M K
Name of secretarial audit firm ASSOCIATES
Name of secretarial auditor signing report KOHLI MONIKA
Firms registration number of secretarial audit firm P2006DE003100
Membership number of secretarial auditor 5480
Certificate of practice number of secretarial auditor 4936
Date of signing secretarial audit report 12/05/2021

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020
to
31/03/2021
Textual information (17)
Disclosure in secretarial audit report explanatory [TextBlock] [See below]
Whether secretarial audit report is applicable on company Yes
Whether secretarial audit report has been qualified or has any
No
observation or other remarks

33
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (17)

Disclosure in secretarial audit report explanatory [Text Block]

Form No. MR-3

SECRETARIAL AUDIT REPORT

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2021

[Pursuant to section 204(1) of the Companies Act, 2013 and rule No.9 of the Companies (Appointment and Remuneration of Managerial
Personnel) Rules, 2014]

To

The Members,

M/s Brilloca LIMITED

CIN : U74999WB2017PLC223307

2, Red Cross Place

Kolkata

West Bengal 700001

We have conducted the secretarial audit of the compliance of applicable statutory provisions and the adherence to good corporate practices
by Brilloca Limited (hereinafter called the Company). Secretarial Audit was conducted in a manner that provided us a reasonable basis for
evaluating the corporate conducts/statutory compliances and expressing our opinion thereon.

Based on our verification of the Company's books, papers, minute books, forms and returns filed and other records maintained by the
Company and also the information provided by the Company, its officers, agents and authorized representatives during the conduct of
secretarial audit, We hereby report that in our opinion, the Company has during the audit period covering the financial year ended on 31
March, 2021 (Audit Period) complied with the statutory provisions listed hereunder and also that the Company has proper Board-processes
and compliance-mechanism in place to the extent, in the manner and subject to the reporting made hereinafter along with Annexure 1
attached to this report:-

We have examined the books, papers, minute books, forms and returns filed and other records maintained by the Company for the financial
year ended on 31 March, 2021 according to the provisions of:

(i) The Companies Act, 2013 (the Act) and the rules made thereunder;

(ii) The Securities Contracts (Regulation) Act, 1956 ('SCRA') and the rules made thereunder (Not applicable to the Company during
the Audit Period) ;

(iii) The Depositories Act, 1996 and the Regulations and Bye-laws framed thereunder; (Not applicable to the Company during the
Audit Period) ;

(iv) Foreign Exchange Management Act, 1999 and the rules and regulations made thereunder to the extent of Foreign Direct
Investment (FDI), Overseas Direct Investment (ODI) and External Commercial Borrowings (ECB); (No FDI and ECB were taken by the
company during the Audit Period)

(v) The following Regulations and Guidelines prescribed under the Securities and Exchange Board of India Act, 1992 ('SEBI Act'):-

34
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

a) The Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011; (Not applicable to
the Company during the Audit Period being an unlisted company)

b) The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended till
date; (Not applicable to the Company during the Audit Period being an unlisted company )

c) The Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015 as amended till date; (Not applicable
to the Company during the Audit Period being an unlisted company)

d) The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009; (Not applicable to the
Company during the Audit Period being an unlisted company )

e) The Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014; (Not applicable to the Company
during the Audit Period being an unlisted company )

f) The Securities and Exchange Board of India (Issue and Listing of Debt Securities) Regulations, 2008; (Not applicable to the
Company during the Audit Period being an unlisted company )

g) The Securities and Exchange Board of India (Registrars to an Issue and Share Transfer Agents) Regulations, 1993 regarding the
Companies Act and dealing with client; (Not applicable to the Company during the Audit Period being an unlisted company )

h) The Securities and Exchange Board of India (Delisting of Equity Shares) Regulations, 2009; (Not applicable to the Company during
the Audit Period being an unlisted company ) and

i) The Securities and Exchange Board of India (Buyback of Securities) Regulations, 2018; (Not applicable to the Company during the
Audit Period being an unlisted company )

(vi) OTHER LAWS

As per the information provided and confirmed by the management that the Company is into trading business. The company has acquired /
taken on lease various depots and warehouses for which registrations under Shop & Establishment Act (s) in different State(s) & UT(s) have
been made. The Company had registered under Shop & Establishment Act (s) wherever applicable and obtained necessary Licenses,
Certificates under various laws and statue(s) such as Trade Licenses, Professional Tax Certificates, GST Certificates etc. Further, as per the
information provided and confirmed by the management, no sector specific law is applicable on the Company.

We have also examined compliance with the applicable clauses of the following:

(i) Secretarial Standards (SS-1 and SS-2) issued by The Institute of Company Secretaries of India.

(ii) Securities And Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended from time
to time. (Not applicable to the Company during the Audit Period being an unlisted company) .

During the period under review, the Company has complied with the provisions of the Act, Rules, Regulations, Guidelines to the extent
applicable, Standards, etc. as mentioned above.

Based on the information received and records maintained, we further report that:

1. The Board of Directors of the Company is duly constituted with proper balance of Executive, Non-executive, Women and Independent
Directors. The changes in the composition of the Board of Directors that took place during the period under review were carried out in
compliance with the provision of the Act.

2. Adequate notice of at least seven days was given to all Directors to schedule the Board Meetings along with agenda and detailed notes
on agenda and a system exists for seeking and obtaining further information and clarifications on the agenda items before the meeting and for
meaningful participation at the meeting except few board meetings which were held at shorter notice in compliance of the Act.

3. Majority decision is carried through and recorded in the minutes of the Meetings. Further as informed, no dissent was given by any
director in respect of resolutions passed in the Board and committee meetings.

35
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

We further report that there are adequate systems and processes in the Company commensurate with the size and operations of the Company
to monitor and ensure compliance with applicable laws, rules, regulations and guidelines.

We further report that during the audit period the Company has not incurred any specific event / action that can have major bearing on the
Company's affairs in pursuance of above referred laws, rules, regulations, guidelines, standards etc. except the following:-

1.) Ordinary Resolution under section 61 of the Companies Act, 2013 read with the Companies (Share Capital & Debentures) Rules, 2014,
was passed by the members in the Extra Ordinary General Meeting of the Company held on 01 December, 2020 to increase the Authorised
Share Capital of the Company from Rs.10,00,000/- (Rupees Ten Lakhs only) comprising of 5,00,000 Equity Shares of Rs.2/- each to
Rs.6,00,00,000/- (Rupees Six Crore only) divided into 3,00,00,000 Equity Shares of Rs.2/- each and for amendment in Capital Clause of
Memorandum of Association consequently.

2.) Ordinary Resolution under section 63 of the Companies Act, 2013 read with the Companies (Share Capital & Debentures) Rules, 2014,
was passed by the members in the Extra Ordinary General Meeting of the Company held on 01 December, 2020 for issuance of bonus shares
in the proportion of 48 (Forty Eight) fully paid up Equity Shares of Rs.2/- each for every 1 (One) fully paid-up Equity Share of Rs. 2/- each
held by them, credited as fully paid-up to the holders of the Equity Shares of the Company.

3.) Resolution passed by the Corporate Affairs Committee held on 14 December, 2020 for issuance of 2,40,00,000 bonus shares of Rs.2/-
each to the shareholders of the Company.

For DMK ASSOCIATES

COMPANY SECRETARIES

Date : 12.05.2021

Place : New Delhi

(MONIKA KOHLI)

B. Com (H), FCS, LL.B. I.P.

PARTNER

FCS 5480, C P 4936

UDIN: F005480C000282460

Peer Review No. 779/2020

ANNEXURE 1

To

The Members ,

M/s Brilloca LIMITED

CIN U74999WB2017PLC223307

2, Red Cross Place, Kolkata

West Bengal 700001

36
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Sub: Our Secretarial Audit for the Financial Year ended 31 March 2021 of even date is to be read along with this letter.

1. Maintenance of secretarial record is the responsibility of the Management of the Company. Our responsibility is to express an opinion on
these secretarial records based on our Audit.

2. We have followed the audit practices and processes as were appropriate to obtain reasonable assurance about the correctness of the
contents of the secretarial records. We believe that the processes and practices, we followed provide a reasonable basis our opinion.

3. We have not verified the correctness and appropriateness of financial records and Books of Accounts of the Company.

4. Wherever required, we have obtained the Management representation about the compliance of laws, rules, and regulations and happening
of events etc.

5. The Compliance of the provisions of Corporate and other applicable laws, rules, regulations, standards is the responsibility of the
Management. Our examination was limited to the verification of the procedures on test basis.

6. The Secretarial Audit report is neither an assurance as to the future viability of the Company nor of the efficacy or effectiveness with
which the Management has conducted the affairs of the Company.

7. As per the information provided by the Company, there are certain disputes / cases filed by or against the Company, which are currently
lying pending with the various Courts. However as informed these cases have no major impact on the Company.

8. Due to the outbreak of Covid-19, we had not verified the physical documents, however the Company has made available the documents /
information electronically which we could not verify physically.

For DMK ASSOCIATES

COMPANY SECRETARIES

Date : 12.05.2021

Place : New Delhi

(MONIKA KOHLI)

B. Com (H), FCS, LL.B. I.P.

PARTNER

FCS 5480, C P 4936

UDIN: F005480C000282460

Peer Review No. 779/2020

37
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[110000] Balance sheet

Unless otherwise specified, all monetary values are in Lakhs of INR
31/03/2021 31/03/2020 31/03/2019
Balance sheet [Abstract]
Assets [Abstract]
Non-current assets [Abstract]
Property, plant and equipment 10,370.69 10,926.93 8,101.28
Capital work-in-progress 89.68 228.48
Investment property 0 0
Goodwill 0 0
Other intangible assets 66.76 108.56 116.32
Non-current financial assets [Abstract]
Non-current investments 50.5 75.34
Trade receivables, non-current 0 0
Loans, non-current 1,291.37 318.14
Total non-current financial assets 1,341.87 393.48
Deferred tax assets (net) 1,165.8 902.27
Other non-current assets 111.78 143.71
Total non-current assets 13,146.58 12,703.43
Current assets [Abstract]
Inventories 15,239.32 17,553.31
Current financial assets [Abstract]
Current investments 2,564.02 8.31
Trade receivables, current 24,706.52 24,238.45
Cash and cash equivalents 491.08 174.29
Loans, current 59.59 0
Other current financial assets 817.92 1,560.23
Total current financial assets 28,639.13 25,981.28
Other current assets 7,273.32 5,707.31
Total current assets 51,151.77 49,241.9
Total assets 64,298.35 61,945.33
Equity and liabilities [Abstract]
Equity [Abstract]
Equity attributable to owners of parent [Abstract]
Equity share capital 490 10 10
Other equity 25,435.32 18,569.26
Total equity attributable to owners of parent 25,925.32 18,579.26
Non controlling interest 0 0
Total equity 25,925.32 18,579.26
Liabilities [Abstract]
Non-current liabilities [Abstract]
Non-current financial liabilities [Abstract]
Borrowings, non-current 2,978.64 3,331.96
Other non-current financial liabilities 5,347.7 5,229.79
Total non-current financial liabilities 8,326.34 8,561.75
Provisions, non-current 630.86 569.18
Other non-current liabilities 88.39 131.18
Total non-current liabilities 9,045.59 9,262.11
Current liabilities [Abstract]
Current financial liabilities [Abstract]
Borrowings, current 4,599.35 15,545.82
Trade payables, current 4,118.34 4,624.2
Other current financial liabilities 14,967.37 10,939.74
Total current financial liabilities 23,685.06 31,109.76
Other current liabilities 4,813.09 2,414.34
Provisions, current 49.71 25.73
Current tax liabilities 779.58 554.13
Total current liabilities 29,327.44 34,103.96
Total liabilities 38,373.03 43,366.07
Total equity and liabilities 64,298.35 61,945.33

38
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[210000] Statement of profit and loss

Earnings per share [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of equity share capital [Axis] Equity shares [Member] Equity shares 1 [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Statement of profit and loss [Abstract]
Earnings per share [Abstract]
Earnings per share [Line items]
Basic earnings per share [Abstract]
Basic earnings (loss) per share from
[INR/shares] 29.36 [INR/shares] 16.46 [INR/shares] 29.36 [INR/shares] 16.46
continuing operations
Total basic earnings (loss) per share [INR/shares] 29.36 [INR/shares] 16.46 [INR/shares] 29.36 [INR/shares] 16.46
Diluted earnings per share [Abstract]
Diluted earnings (loss) per share from
[INR/shares] 29.36 [INR/shares] 16.46 [INR/shares] 29.36 [INR/shares] 16.46
continuing operations
Total diluted earnings (loss) per share [INR/shares] 29.36 [INR/shares] 16.46 [INR/shares] 29.36 [INR/shares] 16.46

39
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Statement of profit and loss [Abstract]
Income [Abstract]
Revenue from operations 1,26,196.01 1,16,087.5
Other income 1,822.12 2,054.21
Total income 1,28,018.13 1,18,141.71
Expenses [Abstract]
Cost of materials consumed 0 0
Purchases of stock-in-trade 83,620.48 79,443.59
Changes in inventories of finished goods, work-in-progress and
2,420.58 -410.15
stock-in-trade
Employee benefit expense 12,778.45 12,687.91
Finance costs 1,535.54 2,012.23
Depreciation, depletion and amortisation expense 2,375.18 2,412.55
Other expenses 15,974.93 16,332.33
Total expenses 1,18,705.16 1,12,478.46
Profit before exceptional items and tax 9,312.97 5,663.25
Total profit before tax 9,312.97 5,663.25
Tax expense [Abstract]
Current tax 2,435.89 1,830.23
Deferred tax -315.24 -200.42
Total tax expense 2,120.65 1,629.81
Total profit (loss) for period from continuing operations 7,192.32 4,033.44
Total profit (loss) for period 7,192.32 4,033.44
Comprehensive income OCI components presented net of tax [Abstract]
Whether company has other comprehensive income OCI components
No No
presented net of tax
Other comprehensive income net of tax [Abstract]
Total other comprehensive income 153.74 -32.11
Total comprehensive income 7,346.06 4,001.33
Comprehensive income OCI components presented before tax [Abstract]
Whether company has comprehensive income OCI components presented
Yes Yes
before tax
Other comprehensive income before tax [Abstract]
Components of other comprehensive income that will not be
reclassified to profit or loss, before tax [Abstract]
Other comprehensive income, before tax, gains (losses) on
205.45 -43.18
remeasurements of defined benefit plans
Other comprehensive income that will not be reclassified to
205.45 -43.18
profit or loss, before tax
Other comprehensive income that will be reclassified to profit
0 0
or loss, before tax, others
Total other comprehensive income that will be reclassified to
0 0
profit or loss, before tax
Total other comprehensive income, before tax 205.45 -43.18
Income tax relating to components of other comprehensive
income that will not be reclassified to profit or loss
[Abstract]
Income tax relating to remeasurements of defined benefit plans
51.71 -11.07
of other comprehensive income
Aggregated income tax relating to components of other
comprehensive income that will not be reclassified to 51.71 -11.07
profit or loss
Total other comprehensive income 153.74 -32.11
Total comprehensive income 7,346.06 4,001.33
Earnings per share explanatory [TextBlock]
Earnings per share [Abstract]
Basic earnings per share [Abstract]
Basic earnings (loss) per share from continuing operations [INR/shares] 29.36 [INR/shares] 16.46
Total basic earnings (loss) per share [INR/shares] 29.36 [INR/shares] 16.46
Diluted earnings per share [Abstract]
Diluted earnings (loss) per share from continuing operations [INR/shares] 29.36 [INR/shares] 16.46
Total diluted earnings (loss) per share [INR/shares] 29.36 [INR/shares] 16.46

40
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[400200] Statement of changes in equity

Statement of changes in equity [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Equity attributable
to the equity
Components of equity [Axis] Equity [Member]
holders of the
parent [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 7,192.32 4,033.44 7,192.32
Changes in comprehensive income components 153.74 -32.11 153.74
Total comprehensive income 7,346.06 4,001.33 7,346.06
Other changes in equity [Abstract]
Other additions to reserves 0 0 0
Deductions to reserves [Abstract]
Other deductions to reserves 480 0 480
Total deductions to reserves 480 0 480
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Dividend appropriation [Abstract]
Final dividend appropriation [Abstract]
Final equity dividend appropriation 0 3,013.88 0
Total final dividend appropriation 0 3,013.88 0
Total dividend appropriation 0 3,013.88 0
Total appropriations for dividend,
0 3,013.88 0
dividend tax and retained earnings
Total other changes in equity -480 -3,013.88 -480
Total increase (decrease) in equity 6,866.06 987.45 6,866.06
Other equity at end of period 25,435.32 18,569.26 17,581.81 25,435.32

41
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Statement of changes in equity [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Equity attributable to the equity
Components of equity [Axis] Reserves [Member]
holders of the parent [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 4,033.44 7,192.32 4,033.44
Changes in comprehensive income components -32.11 153.74 -32.11
Total comprehensive income 4,001.33 7,346.06 4,001.33
Other changes in equity [Abstract]
Other additions to reserves 0 0 0
Deductions to reserves [Abstract]
Other deductions to reserves 0 480 0
Total deductions to reserves 0 480 0
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Dividend appropriation [Abstract]
Final dividend appropriation [Abstract]
Final equity dividend appropriation 3,013.88 0 3,013.88
Total final dividend appropriation 3,013.88 0 3,013.88
Total dividend appropriation 3,013.88 0 3,013.88
Total appropriations for dividend,
3,013.88 0 3,013.88
dividend tax and retained earnings
Total other changes in equity -3,013.88 -480 -3,013.88
Total increase (decrease) in equity 987.45 6,866.06 987.45
Other equity at end of period 18,569.26 17,581.81 25,435.32 18,569.26

Statement of changes in equity [Table] ..(3)

Unless otherwise specified, all monetary values are in Lakhs of INR
Reserves
Components of equity [Axis] Securities premium reserve [Member]
[Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 0 0
Changes in comprehensive income components 0 0
Total comprehensive income 0 0
Other changes in equity [Abstract]
Other additions to reserves 0 0
Deductions to reserves [Abstract]
Other deductions to reserves 480 0
Total deductions to reserves 480 0
Total other changes in equity -480 0
Total increase (decrease) in equity -480 0
Other equity at end of period 17,581.81 3,433.05 3,913.05 3,913.05

42
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Statement of changes in equity [Table] ..(4)

Unless otherwise specified, all monetary values are in Lakhs of INR
Retained earnings
Components of equity [Axis] General reserve [Member]
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 0 0 7,192.32
Changes in comprehensive income components 0 0 153.74
Total comprehensive income 0 0 7,346.06
Other changes in equity [Abstract]
Other additions to reserves 0 0 0
Deductions to reserves [Abstract]
Other deductions to reserves 0 0 0
Total deductions to reserves 0 0 0
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Dividend appropriation [Abstract]
Final dividend appropriation [Abstract]
Final equity dividend appropriation 0
Total final dividend appropriation 0
Total dividend appropriation 0
Total appropriations for dividend,
0
dividend tax and retained earnings
Total other changes in equity 0 0 0
Total increase (decrease) in equity 0 0 7,346.06
Other equity at end of period 1,323.86 1,323.86 1,323.86 20,678.41

Statement of changes in equity [Table] ..(5)

Unless otherwise specified, all monetary values are in Lakhs of INR
Remeasurements of defined benefit
Components of equity [Axis] Retained earnings [Member]
plans [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 4,033.44 0 0
Changes in comprehensive income components -32.11 153.74 -32.11
Total comprehensive income 4,001.33 153.74 -32.11
Other changes in equity [Abstract]
Other additions to reserves 0 0 0
Deductions to reserves [Abstract]
Other deductions to reserves 0 0 0
Total deductions to reserves 0 0 0
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Dividend appropriation [Abstract]
Final dividend appropriation [Abstract]
Final equity dividend appropriation 3,013.88
Total final dividend appropriation 3,013.88
Total dividend appropriation 3,013.88
Total appropriations for dividend,
3,013.88
dividend tax and retained earnings
Total other changes in equity -3,013.88 0 0
Total increase (decrease) in equity 987.45 153.74 -32.11
Other equity at end of period 13,332.35 12,344.9 161.74 8

43
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Statement of changes in equity [Table] ..(6)

Unless otherwise specified, all monetary values are in Lakhs of INR
Remeasurements
Components of equity [Axis] of defined benefit Other retained earning [Member]
plans [Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 7,192.32 4,033.44
Changes in comprehensive income components 0 0
Total comprehensive income 7,192.32 4,033.44
Other changes in equity [Abstract]
Other additions to reserves 0 0
Deductions to reserves [Abstract]
Other deductions to reserves 0 0
Total deductions to reserves 0 0
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Dividend appropriation [Abstract]
Final dividend appropriation [Abstract]
Final equity dividend appropriation 0 (A) 3,013.88
Total final dividend appropriation 0 3,013.88
Total dividend appropriation 0 3,013.88
Total appropriations for dividend,
0 3,013.88
dividend tax and retained earnings
Total other changes in equity 0 -3,013.88
Total increase (decrease) in equity 7,192.32 1,019.56
Other equity at end of period 40.11 20,516.67 13,324.35 12,304.79

(A) including dividend distribution tax

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
Textual information (18)
Disclosure of notes on changes in equity [TextBlock] [See below]

44
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (18)

Disclosure of notes on changes in equity [Text Block]

Standalone statement of changes in equity

for the year ended 31 March 2021

(Rs. in
a. Equity share capital
lakh)

Number of
Particulars Amount
shares

Issued and paid up capital

Balance as at 1 April 2019

5,00,000 10.00

Changes in equity share capital during the

year - -

Balance as at 31 March 2020

5,00,000 10.00

Changes in equity share capital during the

year* 2,40,00,000 480.00

Balance as at 31 March 2021

2,45,00,000 490.00

(Rs. in
b. Other equity
lakh)

Other
Reserves
Particulars comprehensive Total
and surplus
income

Actuarial
General Retained
Securities Premium Account gain /
Reserve Earnings
(loss)

45
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Balance as at 1 April 2019 1,323.86

3,913.05 12,304.79 40.11 17,581.81

Profit for the year -

- 4,033.44 - 4,033.44

Other comprehensive income for the year

- -
(net of income tax) - (32.11) (32.11)

Payment of dividend (including dividend

-
distribution tax) (Refer note 55) - (3,013.88) - (3,013.88)

Total -
- 1,019.56 (32.11) 987.45

Balance as at 31 March 2020 1,323.86

3,913.05 13,324.35 8.00 18,569.26

Profit for the year -

- 7,192.32 - 7,192.32

Other comprehensive income for the year

- -
(net of income tax) - 153.74 153.74

Total comprehensive income for the year -

- 7,192.32 153.74 7,346.06

Issue of bonus shares *

(480.00) (480.00)

Balance as at 31 March 2021 1,323.86

3,433.05 20,516.67 161.74 25,435.32

* Board of Directors in their meeting held

on 6th November 2020 had approved issue
of bonus shares of Rs.480.00 lakh, i.e.
2,40,00,000 bonus equity shares of Rs. 2/-
each fully paid up (in the proportion of 48
equity shares for every 1 (one) equity share
held) of the Company, out of balance
available in the Securities Premium Account.
Subsequent to approval of Shareholders
obtained in their extra ordinary general
meeting held on 1st December 2020, shares
were allotted in the meeting held on 14th
December 2020 of Corporate Affairs
Committee of Board of Directors.
Accordingly, the paid up shares capital of the

46
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Company increased from Rs.10 lakh to

Rs.490 lakh (from 5,00,000 nos. to
2,45,00,000 nos.).

[320000] Cash flow statement, indirect

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to 31/03/2019
31/03/2021 31/03/2020
Statement of cash flows [Abstract]
Whether cash flow statement is applicable on company Yes Yes
Cash flows from used in operating activities [Abstract]
Profit before tax 9,312.97 5,663.25
Adjustments for reconcile profit (loss) [Abstract]
Adjustments for finance costs 1,535.54 2,012.23
Adjustments for decrease (increase) in inventories 2,314 -428.88
Adjustments for decrease (increase) in trade receivables, current -727.3 10,704.11
Adjustments for decrease (increase) in other current assets -1,602.15 -1,181.33
Adjustments for increase (decrease) in trade payables, current 7,906.11 -7,955.41
Adjustments for depreciation and amortisation expense 2,375.18 2,412.55
Adjustments for provisions, current 85.65 45.16
Adjustments for unrealised foreign exchange losses gains -87.11 -16.8
Adjustments for interest income 137.92 13.03
Other adjustments for which cash effects are investing or financing
-11.92 17.23
cash flow
Other adjustments for non-cash items -637.33 -0.58
Total adjustments for reconcile profit (loss) 11,012.75 5,595.25
Net cash flows from (used in) operations 20,325.72 11,258.5
Income taxes paid (refund) 2,210.44 5,560.09
Net cash flows from (used in) operating activities 18,115.28 5,698.41
Cash flows from used in investing activities [Abstract]
Other cash receipts from sales of equity or debt instruments of other
0 0.4
entities
Other cash payments to acquire equity or debt instruments of other
2,603.01 0
entities
Proceeds from sales of property, plant and equipment 114.17 42.94
Purchase of property, plant and equipment 1,390.99 2,084.01
Cash advances and loans made to other parties 1,000 0
Interest received 137.92 13.03
Net cash flows from (used in) investing activities -4,741.91 -2,027.64
Cash flows from used in financing activities [Abstract]
Proceeds from borrowings 0 657.57
Repayments of borrowings 11,124.51 0
Payments of lease liabilities 376.31 355.61
Dividends paid 0 2,500
Interest paid 1,555.76 2,027.91

Other inflows (outflows) of cash 0

(A) -513.88
Net cash flows from (used in) financing activities -13,056.58 -4,739.83
Net increase (decrease) in cash and cash equivalents before effect of
316.79 -1,069.06
exchange rate changes
Net increase (decrease) in cash and cash equivalents 316.79 -1,069.06
Cash and cash equivalents cash flow statement at end of period 491.08 174.29 1,243.35

Footnotes
(A) Taxes on dividend paid

47
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[610100] Notes - List of accounting policies

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
Textual information (19)
Disclosure of significant accounting policies [TextBlock] [See below]

48
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (19)

Disclosure of significant accounting policies [Text Block]

1. Corporate information

Brilloca Limited (the 'Company') is a public limited company incorporated in India under the Companies Act 2013. The registered office of
the Company is located in Kolkata and the corporate office is in Gurugram. The Company is engaged into the business of trading of Building
products. The Company is wholly owned subsidiary of Somany Home Innovation Limited.

These financial statements were approved and authorized for issue in accordance with the resolution of the Company's Board of Directors on
19th May 2021.

2. Application of new and revised Indian Accounting Standard ("Ind AS")

All the Ind AS issued and notified by the Ministry of Corporate Affairs under the Companies (Indian Accounting Standards) Rules, 2015 (as
amended) till the standalone financial statements are authorized have been considered in preparing these standalone financial statements.

2.1 Recent accounting pronouncements

A. Application of New Accounting Pronouncements

The Company applied for the first-time amendments to the following standards from 1st April 2020.

i. Amendments to Ind AS 1 and Ind AS 8, Definition of Material:

The amended definition states that, "information is material if omitting, misstating or obscuring it could reasonably be expected to influence
decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide
financial information about a specific reporting entity." The amendments to the definition of material are not expected to have a significant
impact on the Company's standalone financial statements, nor is there expected to have any future impact to the Company.

ii. Amendments to Ind AS 107 and Ind AS 109, Interest Rate Benchmark Reform:

The amendments to Ind AS 107 prescribe the disclosures which entities are required to make for hedging relationships to which the reliefs as
per the amendments in Ind AS 109 are applied. These amendments are not expected to have a significant impact on the Company's stanalone
financial statements.

iii. Amendment to Ind AS 116, Covid-19-Related Rent Concessions:

The amendments provide relief to lessees from applying Ind AS 116 guidance on lease modification accounting for rent concessions arising
as a direct consequence of the Covid-19 pandemic. As a practical expedient, a lessee may elect not to assess whether a Covid-19 related rent
concession from a lessor is a lease modification.

This amendment had no significant impact on the standalone financial statements of the Company.

iv. Amendments to Ind AS 103, Business Combination:

These amendments did not have any impact on the amounts recognised in prior periods and are not expected to significantly affect the
current or future periods .

B. Changes and revision in Schedule III

MCA issued notifications dated 24th March, 2021 to amend Schedule III to the Companies Act, 2013 to enhance the disclosures required to
be made by the Company in its standalone financial statements. These amendments are applicable to the Company for the financial year

49
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

starting 1st April, 2021.

3. Significant accounting policies and other explanatory information

3.1 Statement of compliance with Indian Accounting Standards (Ind AS)

The standalone financial statements of the Company have been prepared in accordance with Ind AS notified by the Companies (Indian
Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016. (as amended) and presentation
requirement of division II of the schedule IIII of the companies act 2013. Accordingly, the standalone financial statements for the year ended
31 March 2021 are prepared complying applicable Ind AS.

3.2 Historical cost convention

These standalone financial statements have been prepared on a historical cost convention except where certain financial assets and liabilities
have been measured at fair value. (refer accounting policy of financial instruments)

3.3 Business combinations

Business combinations involving entities under common control are accounted for using the pooling of interest's method. The net assets of
the transferor entity or business are accounted at their carrying amounts on the date of the acquisition subject to necessary adjustments
required to harmonise accounting policies. Any excess or shortfall of the consideration paid over the share capital of transferor entity or
business is recognised as capital reserve under equity.

3.4 Goodwill

Goodwill represents the future economic benefits arising from a business combination that are not individually identified and separately
recognised. Goodwill is carried at cost less accumulated impairment losses.

3.5 Revenue recognition

Revenue from contracts with customers are recognized when the performance obligation towards customer have been made i.e on transfer of
control of promised goods or services to a customer at an amount that reflects the consideration to which the Company is expected to be
entitled to in exchange for those goods or services.

Revenue towards satisfaction of a performance obligation is measured at the amount of transaction price (net of variable consideration)
allocated to that performance obligation. Revenue is recognized net of sales reductions such as discounts and sales incentives granted . This
variable consideration is estimated based on the expected value of outflow.

Sale of products:

Revenue from the sale of products is recognized when the Company has transferred control of the goods to the buyer and the buyer obtains
the benefits from the goods, the potential cash flows and the amount of revenue (the transaction price) can be measured reliably, and it is
probable that the Company will collect the consideration to which it is entitled to in exchange for the goods.

Sales - related warranties associated with the goods are integral to sales price and cannot be purchased separately, hence they serve as an
assurance that the products sold comply with agreed - upon specifications. Accordingly, the Company accounts for warranties in accordance
with Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets.

Rendering of services:

Revenue from services is recognized over time by measuring progress towards satisfaction of performance obligation for the services
rendered.

Interest and dividends

Interest income and expenses are reported on an accrual basis using the effective interest method. Dividends are recognised at the time the
right to receive payment is established.

50
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

3.6 Leases

The Company's lease asset classes primarily consist of leases for Buildings. The Company assesses whether a contract is or contains a lease,
at inception of a contract. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a
period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the
Company assesses whether:

(i) The contract involves the use of an identified asset

(ii) The Company has substantially all of the economic benefits from use of the asset through the period of the lease and

(iii) The Company has the right to direct the use of the asset.

At the date of commencement of the lease, the Company recognises a right-of-use asset ("ROU") and a corresponding lease liability for all
lease arrangements in which it is a lessee, except for leases with a term of twelve months or less (short term leases) and leases of low value
assets. For these short term and leases of low value assets, the Company recognises the lease payments as an operating expense on a straight
line basis over the term of the lease.

The right-of-use assets are initially recognised at cost, which comprises the initial amount of the lease liability adjusted for any lease
payments made at or prior to the commencement date of the lease plus any initial direct costs less any lease incentives. They are
subsequently measured at cost less accumulated depreciation and impairment losses, if any. Right-of-use assets are depreciated from the
commencement date on a straight-line basis over the shorter of the lease term and useful life of the underlying asset.

The lease liability is initially measured at the present value of the future lease payments. The lease payments are discounted using the interest
rate implicit in the lease or, if not readily determinable, using the incremental borrowing rates. The lease liability is subsequently remeasured
by increasing the carrying amount to reflect interest on the lease liability, reducing the carrying amount to reflect the lease payments made.

A lease liability is remeasured upon the occurrence of certain events such as a change in the lease term or a change in an index or rate used to
determine lease payments. The remeasurement normally also adjusts the leased assets.

Lease liability and ROU asset have been separately presented in the Balance Sheet and lease payments have been classified as financing cash
flows.

3.7 Foreign currency transactions and translations

Initial recognition

The Company's standalone financial statements are presented in INR, which is also the Company's functional currency. Transactions in
foreign currencies are recorded on initial recognition in the functional currency at the exchange rates prevailing on the date of the transaction.

Measurement at the balance sheet date

Foreign currency monetary items of the Company, outstanding at the balance sheet date are restated at the year-end rates. Non-monetary
items which are carried at historical cost denominated in a foreign currency are reported using the exchange rate at the date of the transaction.
Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is
determined.

Treatment of exchange difference

Exchange differences that arise on settlement of monetary items or on reporting at each balance sheet date of the Company's monetary items
at the closing rate are recognised as income or expenses in the period in which they arise.

3.8 Borrowing costs

Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take
a substantial period of time to get ready for their intended use or sale, are capitalised during the period of time that is necessary to complete

51
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

and prepare the asset for its intended use or sale.

All other borrowing costs are expensed in the period in which they are incurred and reported in finance cost.

3.9 Employee benefits

Employee benefits include provident fund, pension fund, gratuity and compensated absences.

Defined contribution plans

The Company's contribution to provident fund and pension fund is considered as defined contribution plan and is charged as an expense as
they fall due based on the amount of contribution required to be made and when services are rendered by the employees. The Company has
no legal or constructive obligation to pay contribution in addition to its fixed contribution.

Defined benefit plans

For defined benefit plans in the form of gratuity, the cost of providing benefits is determined using 'the Projected Unit Credit method', with
actuarial valuations being carried out at each Balance Sheet date. Re-measurements, comprising of actuarial gains and losses are recognised
immediately in the balance sheet with a corresponding debit or credit to retained earnings through other comprehensive income in the period
in which they occur. Re-measurements are not reclassified to the statement of profit and loss in subsequent periods. The retirement benefit
obligation recognised in the Balance Sheet represents the present value of the defined benefit obligation as adjusted for unrecognised past
service cost.

Short-term employee benefits

The undiscounted amount of short-term employee benefits expected to be paid in exchange for the services rendered by employees are
recognised during the year when the employees render the service. These benefits include performance incentive and compensated absences
which are expected to occur within twelve months after the end of the period in which the employee renders the related service. The cost of
such compensated absences is accounted as under:

(a) in case of accumulated compensated absences, when employees render the services that increase their entitlement of future
compensated absences; and

(b) in case of non-accumulating compensated absences, when the absences occur.

Long-term employee benefits

Compensated absences which are allowed to carried forward over a period in excess of 12 months after the end of the period in which the
employee renders the related service are recognised as a liability at the present value of the defined benefit obligation as at the Balance Sheet
date out of which the obligations are expected to be settled.

3.10 Taxation

Tax expense recognised in the statement of profit or loss comprises the sum of deferred tax and current tax not recognised in other
comprehensive income or directly in equity.

Current tax

Current income tax assets and/or liabilities comprise those obligations to, or claims from, fiscal authorities relating to the current or prior
reporting periods, that are unpaid at the reporting date. Current tax is payable on taxable profit, which differs from profit or loss in the
financial statements. Calculation of current tax is based on tax rates and tax laws that have been enacted or substantively enacted by the end
of the reporting period. Deferred income taxes are calculated using the liability method on temporary differences between the carrying
amounts of assets and liabilities and their tax bases.

Deferred tax

Deferred tax assets are recognised to the extent that it is probable that the underlying tax loss or deductible temporary difference will be

52
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

utilised against future taxable income. This is assessed based on the Company's forecast of future opening results, adjusted for significant
non-taxable income and expenses and specific limits on the use of any unused tax loss or credit.

Deferred tax liabilities are generally recognised in full, although Ind AS 12, Income Taxes, specifies limited exemptions.

Changes in deferred tax assets or liabilities are recognised as a component of tax income or expense in the statement of profit or loss, except
where they relate to items that are recognised in other comprehensive income (such as the revaluation of land) or directly in equity, in which
case the related deferred tax is also recognised in other comprehensive income or equity, respectively.

3.11 Operating cycle

Based on the nature of products/activities of the Company and the normal time between purchase of raw materials and their realisation in
cash or cash equivalents, the Company has determined its operation cycle as 12 months for the purpose of classification of its assets and
liabilities as current and non-current.

3.12 Operating expenses

Operating expenses are recognised in statement of profit or loss upon utilisation of the service or as incurred. Expenditure for warranties is
recognised when the Company incurs an obligation, which is usually when the related goods are sold.

3.13 (a) Property, plant and equipment

Property, plant and equipment are stated at cost less accumulated depreciation and impairment losses, if any.

Property, plant and equipment are stated at their original cost including freight, duties, taxes and other incidental expenses relating to
acquisition and installation.

The carrying amount of assets, including those assets that are not yet available for use, are reviewed at each balance sheet date to determine
whether there is any indication of impairment. If any such indication exists, recoverable amount of asset is determined. An impairment loss is
recognised in the statement of profit and loss whenever the carrying amount of an asset exceeds its recoverable amount. An impairment loss
is reversed only to the extent that the carrying amount of asset does not exceed the net book value that would have been determined if no
impairment loss had been recognised.

When significant parts of property, plant and equipment are required to be replaced at intervals, the Company recognises the new part and is
depreciated accordingly. Further, when major overhauling/ repair are performed, the cost associated with this is capitalised, if the recognition
criteria are satisfied, and is then depreciated over the remaining useful life of asset or over the period of next overhauling due, whichever is
earlier. All other repair and maintenance costs are recognised in the statement of profit and loss as and when incurred.

The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed at each financial year end and
adjusted prospectively, if appropriate.

(b) Intangible assets

Intangible are stated at cost less accumulated amortisation and impairment losses, (if any). Cost related to technical assistance for new
projects are capitalized.

(c) Capital work-in-progress

Expenditure incurred during the period of construction, including all direct and indirect expenses, incidental and related to construction, is
carried forward and on completion, the costs are allocated to the respective property, plant and equipment. Capital work-in-progress includes
capital inventory.

3.14 Depreciation and amortisation

Depreciation is charged on a pro-rata basis on the straight line method at rates prescribed in Schedule II to the Companies Act, 2013 and is
charged to the statement of profit and loss. Freehold land is not depreciated.

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

The estimated useful life of the items of property, plant and equipment are as follows:

Asset class Useful life

Property, plant and equipment

Plant and machinery 7.5-20 years** #

Furniture and fixtures 10 years

Office equipment 5 years

Computer 3-6 years

Vehicles 8 years*

Intangible assets

Software 6 years

* Vehicles are being depreciated using written down value method as per life of 8 years mentioned in Schedule II of the Act

** Moulds, included in Plant and machinery, are depreciated over a smaller useful life than mentioned in above table depending on the actual
use of the asset

# Plant and machinery of the pipe division are depreciated over a life of 10 to 20 years which is different from life prescribed in Schedule II
of the Act, based on independent chartered engineer certificate

3.15 Impairment of property, plant and equipment

Assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable and
impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount
is higher of an asset's fair value less costs of disposal and value in use. For the purpose of assessing impairment, assets are grouped at the
lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or
group of assets (cash generating units). If at the balance sheet date, there is an indication that a previously assessed impairment loss no longer
exists, the recoverable amount is reassessed and the asset is reflected at the recoverable amount subject to a maximum of depreciated
historical cost and the same is accordingly reversed in the statement of profit and loss.

3.16 Investment in Associates, Joint Ventures and Subsidiaries

The Company has accounted for its investment in subsidiaries, associates and joint venture at cost less impairment, if any

3.17 Investment in Mutual Funds

Investments in Mutual Funds are accounted for at cost. Any subsequent fair value gain or loss is recognized through Profit or Loss Account.

3.18 Cash and cash equivalents

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Cash and cash equivalents comprise cash in hand and demand deposits, together with other short-term, highly liquid investments maturing
within 90 days from the date of acquisition. Cash and cash equivalent are readily convertible into known amounts of cash and are subject to
an insignificant risk of changes in value.

3.19 Cash flow statement

Cash flows are reported using the indirect method, whereby profit/loss before tax is adjusted for the effects of transactions of non-cash nature
and any deferrals or accruals of past or future cash receipts or payments.

3.20 Inventories

Inventories are stated at the lower of cost and net realisable value. The cost of inventories comprises of all costs of purchase, (net of tax
credits where applicable) costs of conversion and other costs incurred in bringing the inventories to their present location and condition.

Costs of inventories are determined on weighted average basis. Net realisable value is the estimated selling price in the ordinary course of
business less any applicable selling expenses.

3.21 Provisions and contingencies

A provision is recognised in the standalone financial statements where there exists a present obligation as a result of a past event, the amount
of which can be reliably estimated, and it is probable that an outflow of resources would be necessitated in order to settle the obligation. If
the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, when appropriate, the
risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognised as a finance
cost. Provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimates. Contingent liabilities are not
recognised but are disclosed in the notes unless the outflow of resources is considered to be remote. Contingent assets are neither recognised
nor disclosed in the standalone financial statements.

3.22 Equity, reserves and dividend payments

Equity shares are classified as equity. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction, net
of tax, from the proceeds.

Retained earnings include current and prior period retained profits. All transactions with owners of the Company are recorded separately
within equity.

Dividend distribution payable to equity shareholders are included in other liabilities when the dividends have been approved in a general
meeting prior to the reporting date.

3.23 Earnings per share

Basic earnings or loss per share are calculated by dividing the net profit or loss for the period attributable to equity shareholders by the
weighted average number of equity shares outstanding during the period. The weighted average number of equity shares outstanding during
the period is adjusted for events such as bonus issue, bonus element in a rights issue, share split, and reverse share split (consolidation of
shares) that have changed the number of equity shares outstanding, without a corresponding change in resources.

For the purpose of calculating diluted earnings or loss per share, the net profit or loss for the period attributable to equity shareholders and the
weighted average number of shares outstanding during the period are adjusted for the effects of all dilutive potential equity shares.

3.24 Fair value measurement

The Company measures financial instruments such as investments in mutual funds, investment in certain equity shares etc. at fair value at
each balance sheet date.

Fair value is the price that would be received to sell an asset or paid to transfer a liability at the measurement date.

All assets and liabilities for which fair value is measured or disclosed in the standalone financial statements are categorised within the fair

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole:

- Level 1 - Quoted (unadjusted) market prices in active markets for identical assets or liabilities

- Level 2 - Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly
observable

- Level 3 - Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable.

For the purpose of fair value disclosures, the Company has determined classes of assets and liabilities on the basis of the nature,
characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above.

3.25 Financial instruments

I. Financial assets

a. Initial recognition and measurement

All financial assets are recognised initially at fair value plus, in case of financial assets not recorded at fair value through profit or loss,
transaction costs that are attributable to the acquisition of the financial asset, which are not at fair value through profit and loss, are added to
fair value on initial recognition. Transaction costs of financial assets carried at fair value through profit or loss are expensed in statement of
profit and loss.

b. Subsequent measurement

(i) Financial assets carried at amortised cost

A financial asset is subsequently measured at amortised cost if it is held within a business model whose objective is to hold the asset in order
to collect contractual cash flows and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely
payments of principal and interest on the principal amount outstanding.

(ii) Financial assets at fair value through other comprehensive income (FVOCI)

A financial asset is subsequently measured at fair value through other comprehensive income if it is held within a business model whose
objective is achieved by both collecting contractual cash flows and selling financial assets and the contractual terms of the financial asset
give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.

(iii) Financial assets at fair value through profit or loss (FVTPL)

A financial asset which is not classified in any of the above categories are subsequently fair valued through statement of profit and loss.

c. Impairment of financial assets

The Company assesses on a forward looking basis the expected credit losses (ECL) associated with its assets measured at amortised cost and
assets measured at fair value through other comprehensive income. The impairment methodology applied depends on whether there has been
a significant increase in credit risk. Note 38 details how the Company determines whether there has been a significant increase in credit risk.

d. Derecognition of financial assets

A financial asset is derecognised when:

- The Company has transferred the right to receive cash flows from the financial assets or

- Retains the contractual rights to receive the cash flows of the financial assets, but assumes a contractual obligation to pay the cash flows to
one or more recipients.

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Where the entity transfers the financial asset, it evaluates the extent to which it retains the risk and rewards of the ownership of the financial
assets. If the entity transfers substantially all the risks and rewards of ownership of the financial asset, the entity shall derecognise the
financial asset and recognise separately as assets or liabilities any rights and obligations created or retained in the transfer. If the entity retains
substantially all the risks and rewards of ownership of the financial asset, the entity shall continue to recognise the financial asset.

Where the entity has neither transferred a financial asset nor retains substantially all risks and rewards of the ownership of the financial asset,
the financial asset is derecognised if the Company has not retained control of the financial assets. Where the Company retains control of the
financial assets, the asset is continued to be recognised to the extent of continuing involvement in the financial asset.

II. Financial liabilities

a. Initial recognition and subsequent measurement

All financial liabilities are recognized initially at fair value and in case of borrowings and payables, net of directly attributable cost.

Financial liabilities are subsequently carried at amortized cost using the effective interest method. For trade and other payables maturing
within one year from the balance sheet date, the carrying amounts approximate fair value due to the short maturity of these instruments.
Changes in the amortised value of liability are recorded as finance cost.

III. Fair value of financial instruments

In determining the fair value of its financial instruments, the Company uses a variety of methods and assumptions that are based on market
conditions and risks existing at each reporting date. The methods used to determine fair value include discounted cash flow analysis,
available quoted market prices. All methods of assessing fair value result in general approximation of value, and such value may vary from
actual realization on future date.

IV. Offsetting of financial instruments

Financial assets and financial liabilities are offset and the net amount is reported in the balance sheet if there is a currently enforceable legal
right to offset the recognised amounts and there is an intention to settle on a net basis, to realise the assets and settle the liabilities
simultaneously.

3.26 Derivative financial instruments

The Company enters into a variety of derivative financial instruments to manage its exposure to interest rate and foreign exchange rate risks,
including foreign exchange forward contracts, interest rate swaps and cross currency swaps.

Derivatives are initially recognised at fair value at the date the derivative contracts are entered into and are subsequently re-measured to their
fair value at the end of each reporting period. The resulting gain or loss is recognised in statement of profit and loss immediately unless the
derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in the statement of profit and loss
depends on the nature of the hedging relationship and the nature of the hedged item.

3.27 Significant accounting judgements, estimates and assumptions

The preparation of the Company's standalone financial statements requires management to make judgments, estimates and assumptions that
affect the reported amounts of revenues, expenses, assets and liabilities, and the accompanying disclosures, and the disclosure of contingent
liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying
amount of assets or liabilities affected in future periods.

Estimates and assumptions

The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk
of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The
Company based its assumptions and estimates on parameters available when the standalone financial statements were prepared. Existing
circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are
beyond the control of the Company. Such changes are reflected in the assumptions when they occur.

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

(i) Estimation of defined benefit obligation

The cost of the defined benefit plan and other post-employment benefits and the present value of such obligation are determined using
actuarial valuations. An actuarial valuation involves making various assumptions that may differ from actual developments in the future.
These include the determination of the discount rate, future salary increases, mortality rates and attrition rate. Due to the complexities
involved in the valuation and its long-term nature, a defined benefit obligation is highly sensitive to changes in these assumptions. All
assumptions are reviewed at each reporting date.

(ii) Estimation of current tax and deferred tax

Management judgment is required for the calculation of provision for income - taxes and deferred tax assets and liabilities. The Company
reviews at each balance sheet date the carrying amount of deferred tax assets. The factors used in estimates may differ from actual outcome
which could lead to adjustment to the amounts reported in the standalone financial statements.

(iii) Useful lives of depreciable assets

Management reviews its estimate of the useful lives of depreciable assets at each reporting date, based on the expected utility of the assets.
Uncertainties in these estimates relate to technological obsolescence that may change the utility of certain property, plant and equipment.

(iv) Impairment of trade receivables

Trade receivables do not carry any interest and are stated at their normal value as reduced by appropriate allowances for estimated
irrecoverable amounts. Individual trade receivables are written off when management deems them not to be collectible. Impairment is
recognised based on the expected credit losses, which are the present value of the cash shortfall over the expected life of the financial assets.

(v) Fair value measurement

Management uses valuation techniques to determine the fair value of financial instruments (where active market quotes are not available) and
non-financial assets. This involves developing estimates and assumptions consistent with how market participants would price the
instrument. Management bases its assumptions on observable data as far as possible but this is not always available. In that case management
uses the best information available. Estimated fair values may vary from the actual prices that would be achieved in an arm's length
transaction at the reporting date (refer note 39).

[610200] Notes - Corporate information and statement of IndAs compliance

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of corporate information notes and other explanatory information
[TextBlock]

Details provided in Details provided in

Statement of Ind AS compliance [TextBlock] list of accounting list of accounting
policies policies

Whether there is any departure from Ind AS No No

Whether there are reclassifications to comparative amounts No No
Textual information (20)
Disclosure of significant accounting policies [TextBlock] [See below]

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (20)

Disclosure of significant accounting policies [Text Block]

1. Corporate information

Brilloca Limited (the 'Company') is a public limited company incorporated in India under the Companies Act 2013. The registered office of
the Company is located in Kolkata and the corporate office is in Gurugram. The Company is engaged into the business of trading of Building
products. The Company is wholly owned subsidiary of Somany Home Innovation Limited.

These financial statements were approved and authorized for issue in accordance with the resolution of the Company's Board of Directors on
19th May 2021.

2. Application of new and revised Indian Accounting Standard ("Ind AS")

All the Ind AS issued and notified by the Ministry of Corporate Affairs under the Companies (Indian Accounting Standards) Rules, 2015 (as
amended) till the standalone financial statements are authorized have been considered in preparing these standalone financial statements.

2.1 Recent accounting pronouncements

A. Application of New Accounting Pronouncements

The Company applied for the first-time amendments to the following standards from 1st April 2020.

i. Amendments to Ind AS 1 and Ind AS 8, Definition of Material:

The amended definition states that, "information is material if omitting, misstating or obscuring it could reasonably be expected to influence
decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide
financial information about a specific reporting entity." The amendments to the definition of material are not expected to have a significant
impact on the Company's standalone financial statements, nor is there expected to have any future impact to the Company.

ii. Amendments to Ind AS 107 and Ind AS 109, Interest Rate Benchmark Reform:

The amendments to Ind AS 107 prescribe the disclosures which entities are required to make for hedging relationships to which the reliefs as
per the amendments in Ind AS 109 are applied. These amendments are not expected to have a significant impact on the Company's stanalone
financial statements.

iii. Amendment to Ind AS 116, Covid-19-Related Rent Concessions:

The amendments provide relief to lessees from applying Ind AS 116 guidance on lease modification accounting for rent concessions arising
as a direct consequence of the Covid-19 pandemic. As a practical expedient, a lessee may elect not to assess whether a Covid-19 related rent
concession from a lessor is a lease modification.

This amendment had no significant impact on the standalone financial statements of the Company.

iv. Amendments to Ind AS 103, Business Combination:

These amendments did not have any impact on the amounts recognised in prior periods and are not expected to significantly affect the
current or future periods .

B. Changes and revision in Schedule III

MCA issued notifications dated 24th March, 2021 to amend Schedule III to the Companies Act, 2013 to enhance the disclosures required to
be made by the Company in its standalone financial statements. These amendments are applicable to the Company for the financial year

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

starting 1st April, 2021.

3. Significant accounting policies and other explanatory information

3.1 Statement of compliance with Indian Accounting Standards (Ind AS)

The standalone financial statements of the Company have been prepared in accordance with Ind AS notified by the Companies (Indian
Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016. (as amended) and presentation
requirement of division II of the schedule IIII of the companies act 2013. Accordingly, the standalone financial statements for the year ended
31 March 2021 are prepared complying applicable Ind AS.

3.2 Historical cost convention

These standalone financial statements have been prepared on a historical cost convention except where certain financial assets and liabilities
have been measured at fair value. (refer accounting policy of financial instruments)

3.3 Business combinations

Business combinations involving entities under common control are accounted for using the pooling of interest's method. The net assets of
the transferor entity or business are accounted at their carrying amounts on the date of the acquisition subject to necessary adjustments
required to harmonise accounting policies. Any excess or shortfall of the consideration paid over the share capital of transferor entity or
business is recognised as capital reserve under equity.

3.4 Goodwill

Goodwill represents the future economic benefits arising from a business combination that are not individually identified and separately
recognised. Goodwill is carried at cost less accumulated impairment losses.

3.5 Revenue recognition

Revenue from contracts with customers are recognized when the performance obligation towards customer have been made i.e on transfer of
control of promised goods or services to a customer at an amount that reflects the consideration to which the Company is expected to be
entitled to in exchange for those goods or services.

Revenue towards satisfaction of a performance obligation is measured at the amount of transaction price (net of variable consideration)
allocated to that performance obligation. Revenue is recognized net of sales reductions such as discounts and sales incentives granted . This
variable consideration is estimated based on the expected value of outflow.

Sale of products:

Revenue from the sale of products is recognized when the Company has transferred control of the goods to the buyer and the buyer obtains
the benefits from the goods, the potential cash flows and the amount of revenue (the transaction price) can be measured reliably, and it is
probable that the Company will collect the consideration to which it is entitled to in exchange for the goods.

Sales - related warranties associated with the goods are integral to sales price and cannot be purchased separately, hence they serve as an
assurance that the products sold comply with agreed - upon specifications. Accordingly, the Company accounts for warranties in accordance
with Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets.

Rendering of services:

Revenue from services is recognized over time by measuring progress towards satisfaction of performance obligation for the services
rendered.

Interest and dividends

Interest income and expenses are reported on an accrual basis using the effective interest method. Dividends are recognised at the time the
right to receive payment is established.

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

3.6 Leases

The Company's lease asset classes primarily consist of leases for Buildings. The Company assesses whether a contract is or contains a lease,
at inception of a contract. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a
period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the
Company assesses whether:

(i) The contract involves the use of an identified asset

(ii) The Company has substantially all of the economic benefits from use of the asset through the period of the lease and

(iii) The Company has the right to direct the use of the asset.

At the date of commencement of the lease, the Company recognises a right-of-use asset ("ROU") and a corresponding lease liability for all
lease arrangements in which it is a lessee, except for leases with a term of twelve months or less (short term leases) and leases of low value
assets. For these short term and leases of low value assets, the Company recognises the lease payments as an operating expense on a straight
line basis over the term of the lease.

The right-of-use assets are initially recognised at cost, which comprises the initial amount of the lease liability adjusted for any lease
payments made at or prior to the commencement date of the lease plus any initial direct costs less any lease incentives. They are
subsequently measured at cost less accumulated depreciation and impairment losses, if any. Right-of-use assets are depreciated from the
commencement date on a straight-line basis over the shorter of the lease term and useful life of the underlying asset.

The lease liability is initially measured at the present value of the future lease payments. The lease payments are discounted using the interest
rate implicit in the lease or, if not readily determinable, using the incremental borrowing rates. The lease liability is subsequently remeasured
by increasing the carrying amount to reflect interest on the lease liability, reducing the carrying amount to reflect the lease payments made.

A lease liability is remeasured upon the occurrence of certain events such as a change in the lease term or a change in an index or rate used to
determine lease payments. The remeasurement normally also adjusts the leased assets.

Lease liability and ROU asset have been separately presented in the Balance Sheet and lease payments have been classified as financing cash
flows.

3.7 Foreign currency transactions and translations

Initial recognition

The Company's standalone financial statements are presented in INR, which is also the Company's functional currency. Transactions in
foreign currencies are recorded on initial recognition in the functional currency at the exchange rates prevailing on the date of the transaction.

Measurement at the balance sheet date

Foreign currency monetary items of the Company, outstanding at the balance sheet date are restated at the year-end rates. Non-monetary
items which are carried at historical cost denominated in a foreign currency are reported using the exchange rate at the date of the transaction.
Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is
determined.

Treatment of exchange difference

Exchange differences that arise on settlement of monetary items or on reporting at each balance sheet date of the Company's monetary items
at the closing rate are recognised as income or expenses in the period in which they arise.

3.8 Borrowing costs

Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take
a substantial period of time to get ready for their intended use or sale, are capitalised during the period of time that is necessary to complete

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

and prepare the asset for its intended use or sale.

All other borrowing costs are expensed in the period in which they are incurred and reported in finance cost.

3.9 Employee benefits

Employee benefits include provident fund, pension fund, gratuity and compensated absences.

Defined contribution plans

The Company's contribution to provident fund and pension fund is considered as defined contribution plan and is charged as an expense as
they fall due based on the amount of contribution required to be made and when services are rendered by the employees. The Company has
no legal or constructive obligation to pay contribution in addition to its fixed contribution.

Defined benefit plans

For defined benefit plans in the form of gratuity, the cost of providing benefits is determined using 'the Projected Unit Credit method', with
actuarial valuations being carried out at each Balance Sheet date. Re-measurements, comprising of actuarial gains and losses are recognised
immediately in the balance sheet with a corresponding debit or credit to retained earnings through other comprehensive income in the period
in which they occur. Re-measurements are not reclassified to the statement of profit and loss in subsequent periods. The retirement benefit
obligation recognised in the Balance Sheet represents the present value of the defined benefit obligation as adjusted for unrecognised past
service cost.

Short-term employee benefits

The undiscounted amount of short-term employee benefits expected to be paid in exchange for the services rendered by employees are
recognised during the year when the employees render the service. These benefits include performance incentive and compensated absences
which are expected to occur within twelve months after the end of the period in which the employee renders the related service. The cost of
such compensated absences is accounted as under:

(a) in case of accumulated compensated absences, when employees render the services that increase their entitlement of future
compensated absences; and

(b) in case of non-accumulating compensated absences, when the absences occur.

Long-term employee benefits

Compensated absences which are allowed to carried forward over a period in excess of 12 months after the end of the period in which the
employee renders the related service are recognised as a liability at the present value of the defined benefit obligation as at the Balance Sheet
date out of which the obligations are expected to be settled.

3.10 Taxation

Tax expense recognised in the statement of profit or loss comprises the sum of deferred tax and current tax not recognised in other
comprehensive income or directly in equity.

Current tax

Current income tax assets and/or liabilities comprise those obligations to, or claims from, fiscal authorities relating to the current or prior
reporting periods, that are unpaid at the reporting date. Current tax is payable on taxable profit, which differs from profit or loss in the
financial statements. Calculation of current tax is based on tax rates and tax laws that have been enacted or substantively enacted by the end
of the reporting period. Deferred income taxes are calculated using the liability method on temporary differences between the carrying
amounts of assets and liabilities and their tax bases.

Deferred tax

Deferred tax assets are recognised to the extent that it is probable that the underlying tax loss or deductible temporary difference will be

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

utilised against future taxable income. This is assessed based on the Company's forecast of future opening results, adjusted for significant
non-taxable income and expenses and specific limits on the use of any unused tax loss or credit.

Deferred tax liabilities are generally recognised in full, although Ind AS 12, Income Taxes, specifies limited exemptions.

Changes in deferred tax assets or liabilities are recognised as a component of tax income or expense in the statement of profit or loss, except
where they relate to items that are recognised in other comprehensive income (such as the revaluation of land) or directly in equity, in which
case the related deferred tax is also recognised in other comprehensive income or equity, respectively.

3.11 Operating cycle

Based on the nature of products/activities of the Company and the normal time between purchase of raw materials and their realisation in
cash or cash equivalents, the Company has determined its operation cycle as 12 months for the purpose of classification of its assets and
liabilities as current and non-current.

3.12 Operating expenses

Operating expenses are recognised in statement of profit or loss upon utilisation of the service or as incurred. Expenditure for warranties is
recognised when the Company incurs an obligation, which is usually when the related goods are sold.

3.13 (a) Property, plant and equipment

Property, plant and equipment are stated at cost less accumulated depreciation and impairment losses, if any.

Property, plant and equipment are stated at their original cost including freight, duties, taxes and other incidental expenses relating to
acquisition and installation.

The carrying amount of assets, including those assets that are not yet available for use, are reviewed at each balance sheet date to determine
whether there is any indication of impairment. If any such indication exists, recoverable amount of asset is determined. An impairment loss is
recognised in the statement of profit and loss whenever the carrying amount of an asset exceeds its recoverable amount. An impairment loss
is reversed only to the extent that the carrying amount of asset does not exceed the net book value that would have been determined if no
impairment loss had been recognised.

When significant parts of property, plant and equipment are required to be replaced at intervals, the Company recognises the new part and is
depreciated accordingly. Further, when major overhauling/ repair are performed, the cost associated with this is capitalised, if the recognition
criteria are satisfied, and is then depreciated over the remaining useful life of asset or over the period of next overhauling due, whichever is
earlier. All other repair and maintenance costs are recognised in the statement of profit and loss as and when incurred.

The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed at each financial year end and
adjusted prospectively, if appropriate.

(b) Intangible assets

Intangible are stated at cost less accumulated amortisation and impairment losses, (if any). Cost related to technical assistance for new
projects are capitalized.

(c) Capital work-in-progress

Expenditure incurred during the period of construction, including all direct and indirect expenses, incidental and related to construction, is
carried forward and on completion, the costs are allocated to the respective property, plant and equipment. Capital work-in-progress includes
capital inventory.

3.14 Depreciation and amortisation

Depreciation is charged on a pro-rata basis on the straight line method at rates prescribed in Schedule II to the Companies Act, 2013 and is
charged to the statement of profit and loss. Freehold land is not depreciated.

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

The estimated useful life of the items of property, plant and equipment are as follows:

Asset class Useful life

Property, plant and equipment

Plant and machinery 7.5-20 years** #

Furniture and fixtures 10 years

Office equipment 5 years

Computer 3-6 years

Vehicles 8 years*

Intangible assets

Software 6 years

* Vehicles are being depreciated using written down value method as per life of 8 years mentioned in Schedule II of the Act

** Moulds, included in Plant and machinery, are depreciated over a smaller useful life than mentioned in above table depending on the actual
use of the asset

# Plant and machinery of the pipe division are depreciated over a life of 10 to 20 years which is different from life prescribed in Schedule II
of the Act, based on independent chartered engineer certificate

3.15 Impairment of property, plant and equipment

Assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable and
impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount
is higher of an asset's fair value less costs of disposal and value in use. For the purpose of assessing impairment, assets are grouped at the
lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or
group of assets (cash generating units). If at the balance sheet date, there is an indication that a previously assessed impairment loss no longer
exists, the recoverable amount is reassessed and the asset is reflected at the recoverable amount subject to a maximum of depreciated
historical cost and the same is accordingly reversed in the statement of profit and loss.

3.16 Investment in Associates, Joint Ventures and Subsidiaries

The Company has accounted for its investment in subsidiaries, associates and joint venture at cost less impairment, if any

3.17 Investment in Mutual Funds

Investments in Mutual Funds are accounted for at cost. Any subsequent fair value gain or loss is recognized through Profit or Loss Account.

3.18 Cash and cash equivalents

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Cash and cash equivalents comprise cash in hand and demand deposits, together with other short-term, highly liquid investments maturing
within 90 days from the date of acquisition. Cash and cash equivalent are readily convertible into known amounts of cash and are subject to
an insignificant risk of changes in value.

3.19 Cash flow statement

Cash flows are reported using the indirect method, whereby profit/loss before tax is adjusted for the effects of transactions of non-cash nature
and any deferrals or accruals of past or future cash receipts or payments.

3.20 Inventories

Inventories are stated at the lower of cost and net realisable value. The cost of inventories comprises of all costs of purchase, (net of tax
credits where applicable) costs of conversion and other costs incurred in bringing the inventories to their present location and condition.

Costs of inventories are determined on weighted average basis. Net realisable value is the estimated selling price in the ordinary course of
business less any applicable selling expenses.

3.21 Provisions and contingencies

A provision is recognised in the standalone financial statements where there exists a present obligation as a result of a past event, the amount
of which can be reliably estimated, and it is probable that an outflow of resources would be necessitated in order to settle the obligation. If
the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, when appropriate, the
risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognised as a finance
cost. Provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimates. Contingent liabilities are not
recognised but are disclosed in the notes unless the outflow of resources is considered to be remote. Contingent assets are neither recognised
nor disclosed in the standalone financial statements.

3.22 Equity, reserves and dividend payments

Equity shares are classified as equity. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction, net
of tax, from the proceeds.

Retained earnings include current and prior period retained profits. All transactions with owners of the Company are recorded separately
within equity.

Dividend distribution payable to equity shareholders are included in other liabilities when the dividends have been approved in a general
meeting prior to the reporting date.

3.23 Earnings per share

Basic earnings or loss per share are calculated by dividing the net profit or loss for the period attributable to equity shareholders by the
weighted average number of equity shares outstanding during the period. The weighted average number of equity shares outstanding during
the period is adjusted for events such as bonus issue, bonus element in a rights issue, share split, and reverse share split (consolidation of
shares) that have changed the number of equity shares outstanding, without a corresponding change in resources.

For the purpose of calculating diluted earnings or loss per share, the net profit or loss for the period attributable to equity shareholders and the
weighted average number of shares outstanding during the period are adjusted for the effects of all dilutive potential equity shares.

3.24 Fair value measurement

The Company measures financial instruments such as investments in mutual funds, investment in certain equity shares etc. at fair value at
each balance sheet date.

Fair value is the price that would be received to sell an asset or paid to transfer a liability at the measurement date.

All assets and liabilities for which fair value is measured or disclosed in the standalone financial statements are categorised within the fair

65
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole:

- Level 1 - Quoted (unadjusted) market prices in active markets for identical assets or liabilities

- Level 2 - Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly
observable

- Level 3 - Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable.

For the purpose of fair value disclosures, the Company has determined classes of assets and liabilities on the basis of the nature,
characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above.

3.25 Financial instruments

I. Financial assets

a. Initial recognition and measurement

All financial assets are recognised initially at fair value plus, in case of financial assets not recorded at fair value through profit or loss,
transaction costs that are attributable to the acquisition of the financial asset, which are not at fair value through profit and loss, are added to
fair value on initial recognition. Transaction costs of financial assets carried at fair value through profit or loss are expensed in statement of
profit and loss.

b. Subsequent measurement

(i) Financial assets carried at amortised cost

A financial asset is subsequently measured at amortised cost if it is held within a business model whose objective is to hold the asset in order
to collect contractual cash flows and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely
payments of principal and interest on the principal amount outstanding.

(ii) Financial assets at fair value through other comprehensive income (FVOCI)

A financial asset is subsequently measured at fair value through other comprehensive income if it is held within a business model whose
objective is achieved by both collecting contractual cash flows and selling financial assets and the contractual terms of the financial asset
give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.

(iii) Financial assets at fair value through profit or loss (FVTPL)

A financial asset which is not classified in any of the above categories are subsequently fair valued through statement of profit and loss.

c. Impairment of financial assets

The Company assesses on a forward looking basis the expected credit losses (ECL) associated with its assets measured at amortised cost and
assets measured at fair value through other comprehensive income. The impairment methodology applied depends on whether there has been
a significant increase in credit risk. Note 38 details how the Company determines whether there has been a significant increase in credit risk.

d. Derecognition of financial assets

A financial asset is derecognised when:

- The Company has transferred the right to receive cash flows from the financial assets or

- Retains the contractual rights to receive the cash flows of the financial assets, but assumes a contractual obligation to pay the cash flows to
one or more recipients.

66
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Where the entity transfers the financial asset, it evaluates the extent to which it retains the risk and rewards of the ownership of the financial
assets. If the entity transfers substantially all the risks and rewards of ownership of the financial asset, the entity shall derecognise the
financial asset and recognise separately as assets or liabilities any rights and obligations created or retained in the transfer. If the entity retains
substantially all the risks and rewards of ownership of the financial asset, the entity shall continue to recognise the financial asset.

Where the entity has neither transferred a financial asset nor retains substantially all risks and rewards of the ownership of the financial asset,
the financial asset is derecognised if the Company has not retained control of the financial assets. Where the Company retains control of the
financial assets, the asset is continued to be recognised to the extent of continuing involvement in the financial asset.

II. Financial liabilities

a. Initial recognition and subsequent measurement

All financial liabilities are recognized initially at fair value and in case of borrowings and payables, net of directly attributable cost.

Financial liabilities are subsequently carried at amortized cost using the effective interest method. For trade and other payables maturing
within one year from the balance sheet date, the carrying amounts approximate fair value due to the short maturity of these instruments.
Changes in the amortised value of liability are recorded as finance cost.

III. Fair value of financial instruments

In determining the fair value of its financial instruments, the Company uses a variety of methods and assumptions that are based on market
conditions and risks existing at each reporting date. The methods used to determine fair value include discounted cash flow analysis,
available quoted market prices. All methods of assessing fair value result in general approximation of value, and such value may vary from
actual realization on future date.

IV. Offsetting of financial instruments

Financial assets and financial liabilities are offset and the net amount is reported in the balance sheet if there is a currently enforceable legal
right to offset the recognised amounts and there is an intention to settle on a net basis, to realise the assets and settle the liabilities
simultaneously.

3.26 Derivative financial instruments

The Company enters into a variety of derivative financial instruments to manage its exposure to interest rate and foreign exchange rate risks,
including foreign exchange forward contracts, interest rate swaps and cross currency swaps.

Derivatives are initially recognised at fair value at the date the derivative contracts are entered into and are subsequently re-measured to their
fair value at the end of each reporting period. The resulting gain or loss is recognised in statement of profit and loss immediately unless the
derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in the statement of profit and loss
depends on the nature of the hedging relationship and the nature of the hedged item.

3.27 Significant accounting judgements, estimates and assumptions

The preparation of the Company's standalone financial statements requires management to make judgments, estimates and assumptions that
affect the reported amounts of revenues, expenses, assets and liabilities, and the accompanying disclosures, and the disclosure of contingent
liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying
amount of assets or liabilities affected in future periods.

Estimates and assumptions

The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk
of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The
Company based its assumptions and estimates on parameters available when the standalone financial statements were prepared. Existing
circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are
beyond the control of the Company. Such changes are reflected in the assumptions when they occur.

67
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

(i) Estimation of defined benefit obligation

The cost of the defined benefit plan and other post-employment benefits and the present value of such obligation are determined using
actuarial valuations. An actuarial valuation involves making various assumptions that may differ from actual developments in the future.
These include the determination of the discount rate, future salary increases, mortality rates and attrition rate. Due to the complexities
involved in the valuation and its long-term nature, a defined benefit obligation is highly sensitive to changes in these assumptions. All
assumptions are reviewed at each reporting date.

(ii) Estimation of current tax and deferred tax

Management judgment is required for the calculation of provision for income - taxes and deferred tax assets and liabilities. The Company
reviews at each balance sheet date the carrying amount of deferred tax assets. The factors used in estimates may differ from actual outcome
which could lead to adjustment to the amounts reported in the standalone financial statements.

(iii) Useful lives of depreciable assets

Management reviews its estimate of the useful lives of depreciable assets at each reporting date, based on the expected utility of the assets.
Uncertainties in these estimates relate to technological obsolescence that may change the utility of certain property, plant and equipment.

(iv) Impairment of trade receivables

Trade receivables do not carry any interest and are stated at their normal value as reduced by appropriate allowances for estimated
irrecoverable amounts. Individual trade receivables are written off when management deems them not to be collectible. Impairment is
recognised based on the expected credit losses, which are the present value of the cash shortfall over the expected life of the financial assets.

(v) Fair value measurement

Management uses valuation techniques to determine the fair value of financial instruments (where active market quotes are not available) and
non-financial assets. This involves developing estimates and assumptions consistent with how market participants would price the
instrument. Management bases its assumptions on observable data as far as possible but this is not always available. In that case management
uses the best information available. Estimated fair values may vary from the actual prices that would be achieved in an arm's length
transaction at the reporting date (refer note 39).

[610300] Notes - Accounting policies, changes in accounting estimates and errors

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of changes in accounting policies, accounting estimates and errors
[TextBlock]
Disclosure of initial application of standards or interpretations
[TextBlock]
Whether initial application of an Ind AS has an effect on the
No No
current period or any prior period
Disclosure of voluntary change in accounting policy [TextBlock]
Whether there is any voluntary change in accounting policy No No
Disclosure of changes in accounting estimates [TextBlock]
Whether there are changes in acounting estimates during the year No No

68
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[400600] Notes - Property, plant and equipment

Disclosure of additional information about property plant and equipment [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Property, plant and equipment
Classes of property, plant and equipment [Axis] Buildings [Member]
[Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member] Owned and leased assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and Refer Child
Refer Child Elements SLM SLM
equipment Elements
As prescribed in
As prescribed in
Useful lives or depreciation rates, property, Refer Child Schedule II to the
Refer Child Elements Schedule II to the
plant and equipment Elements Companies Act,
Companies Act, 2013
2013
Whether property, plant and equipment are
No No No No
stated at revalued amount

Disclosure of additional information about property plant and equipment [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Buildings [Member] Other building [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member] Owned and leased assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
SLM SLM SLM SLM
equipment
As prescribed in As prescribed in
As prescribed in As prescribed in
Useful lives or depreciation rates, property, Schedule II to the Schedule II to the
Schedule II to the Schedule II to the
plant and equipment Companies Act, Companies Act,
Companies Act, 2013 Companies Act, 2013
2013 2013
Whether property, plant and equipment are
No No No No
stated at revalued amount

Disclosure of additional information about property plant and equipment [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other building [Member] Plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member] Owned and leased assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
SLM SLM SLM SLM
equipment
As prescribed in As prescribed in
As prescribed in As prescribed in
Useful lives or depreciation rates, property, Schedule II to the Schedule II to the
Schedule II to the Schedule II to the
plant and equipment Companies Act, Companies Act,
Companies Act, 2013 Companies Act, 2013
2013 2013
Whether property, plant and equipment are
No No No No
stated at revalued amount

69
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of additional information about property plant and equipment [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Plant and equipment [Member] Factory equipments [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned and leased assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
SLM SLM SLM SLM
equipment
As prescribed in As prescribed in
As prescribed in As prescribed in
Useful lives or depreciation rates, property, Schedule II to the Schedule II to the
Schedule II to the Schedule II to the
plant and equipment Companies Act, Companies Act,
Companies Act, 2013 Companies Act, 2013
2013 2013
Whether property, plant and equipment are
No No No No
stated at revalued amount

Disclosure of additional information about property plant and equipment [Table] ..(5)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Factory equipments [Member] Other plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned and leased assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
SLM SLM SLM SLM
equipment
As prescribed in As prescribed in
As prescribed in As prescribed in
Useful lives or depreciation rates, property, Schedule II to the Schedule II to the
Schedule II to the Schedule II to the
plant and equipment Companies Act, Companies Act,
Companies Act, 2013 Companies Act, 2013
2013 2013
Whether property, plant and equipment are
No No No No
stated at revalued amount

Disclosure of additional information about property plant and equipment [Table] ..(6)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other plant and equipment [Member] Furniture and fixtures [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned and leased assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
SLM SLM SLM SLM
equipment
As prescribed in As prescribed in
As prescribed in As prescribed in
Useful lives or depreciation rates, property, Schedule II to the Schedule II to the
Schedule II to the Schedule II to the
plant and equipment Companies Act, Companies Act,
Companies Act, 2013 Companies Act, 2013
2013 2013
Whether property, plant and equipment are
No No No No
stated at revalued amount

70
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of additional information about property plant and equipment [Table] ..(7)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member] Vehicles [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned and leased assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
SLM SLM WDV WDV
equipment
As prescribed in As prescribed in
As prescribed in As prescribed in
Useful lives or depreciation rates, property, Schedule II to the Schedule II to the
Schedule II to the Schedule II to the
plant and equipment Companies Act, Companies Act,
Companies Act, 2013 Companies Act, 2013
2013 2013
Whether property, plant and equipment are
No No No No
stated at revalued amount

Disclosure of additional information about property plant and equipment [Table] ..(8)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Vehicles [Member] Motor vehicles [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned and leased assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
WDV WDV WDV WDV
equipment
As prescribed in As prescribed in
As prescribed in As prescribed in
Useful lives or depreciation rates, property, Schedule II to the Schedule II to the
Schedule II to the Schedule II to the
plant and equipment Companies Act, Companies Act,
Companies Act, 2013 Companies Act, 2013
2013 2013
Whether property, plant and equipment are
No No No No
stated at revalued amount

Disclosure of additional information about property plant and equipment [Table] ..(9)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Motor vehicles [Member] Office equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned and leased assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
WDV WDV SLM SLM
equipment
As prescribed in As prescribed in
As prescribed in As prescribed in
Useful lives or depreciation rates, property, Schedule II to the Schedule II to the
Schedule II to the Schedule II to the
plant and equipment Companies Act, Companies Act,
Companies Act, 2013 Companies Act, 2013
2013 2013
Whether property, plant and equipment are
No No No No
stated at revalued amount

71
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of additional information about property plant and equipment [Table] ..(10)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Office equipment [Member] Computer equipments [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned and leased assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
SLM SLM SLM SLM
equipment
As prescribed in As prescribed in
As prescribed in As prescribed in
Useful lives or depreciation rates, property, Schedule II to the Schedule II to the
Schedule II to the Schedule II to the
plant and equipment Companies Act, Companies Act,
Companies Act, 2013 Companies Act, 2013
2013 2013
Whether property, plant and equipment are
No No No No
stated at revalued amount

Disclosure of additional information about property plant and equipment [Table] ..(11)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Computer equipments [Member] Leasehold improvements [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned and leased assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
SLM SLM SLM SLM
equipment
As prescribed in As prescribed in
As prescribed in As prescribed in
Useful lives or depreciation rates, property, Schedule II to the Schedule II to the
Schedule II to the Schedule II to the
plant and equipment Companies Act, Companies Act,
Companies Act, 2013 Companies Act, 2013
2013 2013
Whether property, plant and equipment are
No No No No
stated at revalued amount

Disclosure of additional information about property plant and equipment [Table] ..(12)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Leasehold improvements [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member]
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of additional information about property plant and equipment [Abstract]
Disclosure of additional information about property plant and equipment [Line items]
Depreciation method, property, plant and equipment SLM SLM
As prescribed in
As prescribed in
Schedule II to the
Useful lives or depreciation rates, property, plant and equipment Companies Act,
Schedule II to the
Companies Act, 2013
2013
Whether property, plant and equipment are stated at revalued amount No No

72
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Property, plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Carrying amount [Member]
amount [Axis] amount [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 2,203.43 5,245.75 2,203.43
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-2,333.68 -2,359.46
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-2,333.68 -2,359.46
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
425.99 60.64 800.97
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
425.99 60.64 800.97
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

73
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

-556.24 2,825.65 1,402.46
plant and equipment
Property, plant and equipment at end of
10,370.69 10,926.93 8,101.28 16,938.14
period

74
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Property, plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Gross carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 5,245.75
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
2,333.68 2,359.46
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
2,333.68 2,359.46
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
189.2 374.98 128.56
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
189.2 374.98 128.56
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

75
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

5,056.55 1,958.7 2,230.9
plant and equipment
Property, plant and equipment at end of
15,535.68 10,479.13 6,567.45 4,608.75
period

76
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Property, plant
Classes of property, plant and equipment [Axis] and equipment Buildings [Member]
[Member]
Owned and leased
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
assets [Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 746.12 3,344.48
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-607.02 -528.48
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-607.02 -528.48
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
319.25 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
319.25 0
property, plant and equipment

77
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Decrease through classified as held

for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
-180.15 2,816
plant and equipment
Property, plant and equipment at end of
2,377.85 2,635.85 2,816 0
period

78
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Buildings [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Gross carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 746.12 3,344.48
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
607.02
loss
Depreciation recognised as part of
0
cost of other assets
Total Depreciation property plant and
607.02
equipment
Impairment loss recognised in profit
or loss, property, plant and 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
499.61 0 180.36
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
499.61 0 180.36
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment

79
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Decrease through loss of control of

subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
246.51 3,344.48 426.66
plant and equipment
Property, plant and equipment at end of
3,590.99 3,344.48 0 955.14
period

80
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(5)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Buildings [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member] Assets held under lease [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 746.12 3,344.48
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
528.48 -607.02 -528.48
loss
Depreciation recognised as part of
0 0 0
cost of other assets
Total Depreciation property plant and
528.48 -607.02 -528.48
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 319.25 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 319.25 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

81
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

528.48 -180.15 2,816
plant and equipment
Property, plant and equipment at end of
528.48 0 2,635.85 2,816
period

Disclosure of detailed information about property, plant and equipment [Table] ..(6)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Buildings [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
Gross carrying amount [Member]
amount [Axis] [Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 746.12 3,344.48
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
499.61 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
499.61 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
246.51 3,344.48
plant and equipment
Property, plant and equipment at end of
0 3,590.99 3,344.48 0
period

82
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(7)
Unless otherwise specified, all monetary values are in Lakhs of INR
Other building
Classes of property, plant and equipment [Axis] Buildings [Member]
[Member]
Owned and leased
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member]
assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
Accumulated depreciation and impairment [Member]
amount [Axis] [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 746.12
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
607.02 528.48 -607.02
loss
Depreciation recognised as part of
0 0 0
cost of other assets
Total Depreciation property plant and
607.02 528.48 -607.02
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
180.36 0 319.25
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
180.36 0 319.25
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment

83
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Decrease through loss of control of

subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
426.66 528.48 -180.15
plant and equipment
Property, plant and equipment at end of
955.14 528.48 0 2,635.85
period

84
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(8)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other building [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying
Carrying amount [Member] Gross carrying amount [Member]
amount [Axis]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 3,344.48 746.12 3,344.48
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-528.48
loss
Depreciation recognised as part of
0
cost of other assets
Total Depreciation property plant and
-528.48
equipment
Impairment loss recognised in profit
or loss, property, plant and 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 499.61 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 499.61 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

85
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

2,816 246.51 3,344.48
plant and equipment
Property, plant and equipment at end of
2,816 0 3,590.99 3,344.48
period

Disclosure of detailed information about property, plant and equipment [Table] ..(9)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other building [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Accumulated depreciation and impairment [Member]
amount [Axis] amount [Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
607.02 528.48
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
607.02 528.48
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
180.36 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
180.36 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
426.66 528.48
plant and equipment
Property, plant and equipment at end of
0 955.14 528.48 0
period

86
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(10)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other building [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Carrying amount [Member]
amount [Axis] amount [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 746.12 3,344.48 746.12
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-607.02 -528.48
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-607.02 -528.48
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
319.25 0 499.61
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
319.25 0 499.61
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

87
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

-180.15 2,816 246.51
plant and equipment
Property, plant and equipment at end of
2,635.85 2,816 0 3,590.99
period

88
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(11)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other building [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Gross carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 3,344.48
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
607.02 528.48
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
607.02 528.48
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 180.36 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 180.36 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

89
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

3,344.48 426.66 528.48
plant and equipment
Property, plant and equipment at end of
3,344.48 0 955.14 528.48
period

90
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(12)
Unless otherwise specified, all monetary values are in Lakhs of INR
Other building
Classes of property, plant and equipment [Axis] Plant and equipment [Member]
[Member]
Assets held under
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
lease [Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 57.82 217.24
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-349.93 -545.95
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-349.93 -545.95
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
2.18 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
2.18 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment

91
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Decrease through loss of control of

subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
-294.29 -328.71
plant and equipment
Property, plant and equipment at end of
0 3,964.48 4,258.77 4,587.48
period

92
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(13)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Gross carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 57.82 217.24
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
349.93
loss
Depreciation recognised as part of
0
cost of other assets
Total Depreciation property plant and
349.93
equipment
Impairment loss recognised in profit
or loss, property, plant and 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
2.91 0 0.73
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
2.91 0 0.73
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment

93
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Decrease through loss of control of

subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
54.91 217.24 349.2
plant and equipment
Property, plant and equipment at end of
5,238.31 5,183.4 4,966.16 1,273.83
period

94
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(14)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 57.82 217.24
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
545.95 -349.93 -545.95
loss
Depreciation recognised as part of
0 0 0
cost of other assets
Total Depreciation property plant and
545.95 -349.93 -545.95
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 2.18 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 2.18 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

95
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

545.95 -294.29 -328.71
plant and equipment
Property, plant and equipment at end of
924.63 378.68 3,964.48 4,258.77
period

Disclosure of detailed information about property, plant and equipment [Table] ..(15)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
Gross carrying amount [Member]
amount [Axis] [Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 57.82 217.24
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
2.91 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
2.91 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
54.91 217.24
plant and equipment
Property, plant and equipment at end of
4,587.48 5,238.31 5,183.4 4,966.16
period

96
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(16)
Unless otherwise specified, all monetary values are in Lakhs of INR
Other plant and
Classes of property, plant and equipment [Axis] Plant and equipment [Member] equipment
[Member]
Owned and leased
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
Accumulated depreciation and impairment [Member]
amount [Axis] [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 57.82
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
349.93 545.95 -349.93
loss
Depreciation recognised as part of
0 0 0
cost of other assets
Total Depreciation property plant and
349.93 545.95 -349.93
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0.73 0 2.18
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0.73 0 2.18
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment

97
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Decrease through loss of control of

subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
349.2 545.95 -294.29
plant and equipment
Property, plant and equipment at end of
1,273.83 924.63 378.68 3,964.48
period

98
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(17)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying
Carrying amount [Member] Gross carrying amount [Member]
amount [Axis]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 217.24 57.82 217.24
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-545.95
loss
Depreciation recognised as part of
0
cost of other assets
Total Depreciation property plant and
-545.95
equipment
Impairment loss recognised in profit
or loss, property, plant and 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 2.91 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 2.91 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

99
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

-328.71 54.91 217.24
plant and equipment
Property, plant and equipment at end of
4,258.77 4,587.48 5,238.31 5,183.4
period

Disclosure of detailed information about property, plant and equipment [Table] ..(18)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Accumulated depreciation and impairment [Member]
amount [Axis] amount [Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
349.93 545.95
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
349.93 545.95
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0.73 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
0.73 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
349.2 545.95
plant and equipment
Property, plant and equipment at end of
4,966.16 1,273.83 924.63 378.68
period

100
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(19)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Carrying amount [Member]
amount [Axis] amount [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 57.82 217.24 57.82
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-349.93 -545.95
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-349.93 -545.95
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
2.18 0 2.91
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
2.18 0 2.91
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

101
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

-294.29 -328.71 54.91
plant and equipment
Property, plant and equipment at end of
3,964.48 4,258.77 4,587.48 5,238.31
period

102
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(20)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Other plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Gross carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 217.24
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
349.93 545.95
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
349.93 545.95
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0.73 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 0.73 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

103
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

217.24 349.2 545.95
plant and equipment
Property, plant and equipment at end of
5,183.4 4,966.16 1,273.83 924.63
period

104
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(21)
Unless otherwise specified, all monetary values are in Lakhs of INR
Other plant and
Classes of property, plant and equipment [Axis] equipment Furniture and fixtures [Member]
[Member]
Owned assets
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
[Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 667.35 1,208.56
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-1,054.69 -1,000.06
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-1,054.69 -1,000.06
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 22.57
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
0 22.57
property, plant and equipment

105
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Decrease through classified as held

for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
-387.34 185.93
plant and equipment
Property, plant and equipment at end of
378.68 2,750.31 3,137.65 2,951.72
period

106
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(22)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Gross carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 667.35 1,208.56
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
1,054.69
loss
Depreciation recognised as part of
0
cost of other assets
Total Depreciation property plant and
1,054.69
equipment
Impairment loss recognised in profit
or loss, property, plant and 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 59.14 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 59.14 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment

107
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Decrease through loss of control of

subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
667.35 1,149.42 1,054.69
plant and equipment
Property, plant and equipment at end of
6,039.2 5,371.85 4,222.43 3,288.89
period

108
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(23)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 667.35 1,208.56
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
1,000.06 -1,054.69 -1,000.06
loss
Depreciation recognised as part of
0 0 0
cost of other assets
Total Depreciation property plant and
1,000.06 -1,054.69 -1,000.06
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
36.57 0 22.57
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
36.57 0 22.57
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

109
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

963.49 -387.34 185.93
plant and equipment
Property, plant and equipment at end of
2,234.2 1,270.71 2,750.31 3,137.65
period

Disclosure of detailed information about property, plant and equipment [Table] ..(24)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
Gross carrying amount [Member]
amount [Axis] [Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 667.35 1,208.56
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 59.14
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
0 59.14
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
667.35 1,149.42
plant and equipment
Property, plant and equipment at end of
2,951.72 6,039.2 5,371.85 4,222.43
period

110
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(25)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member] Vehicles [Member]
Owned and leased
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
Accumulated depreciation and impairment [Member]
amount [Axis] [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 432.99
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
1,054.69 1,000.06 -112.79
loss
Depreciation recognised as part of
0 0 0
cost of other assets
Total Depreciation property plant and
1,054.69 1,000.06 -112.79
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 36.57 81.27
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 36.57 81.27
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

111
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

1,054.69 963.49 238.93
plant and equipment
Property, plant and equipment at end of
3,288.89 2,234.2 1,270.71 583.66
period

112
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(26)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Vehicles [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying
Carrying amount [Member] Gross carrying amount [Member]
amount [Axis]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 251.52 432.99 251.52
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-64.22
loss
Depreciation recognised as part of
0
cost of other assets
Total Depreciation property plant and
-64.22
equipment
Impairment loss recognised in profit
or loss, property, plant and 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
17.54 189.36 41.6
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
17.54 189.36 41.6
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

113
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

169.76 243.63 209.92
plant and equipment
Property, plant and equipment at end of
344.73 174.97 761.32 517.69
period

Disclosure of detailed information about property, plant and equipment [Table] ..(27)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Vehicles [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Accumulated depreciation and impairment [Member]
amount [Axis] amount [Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
112.79 64.22
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
112.79 64.22
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
108.09 24.06
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
108.09 24.06
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
4.7 40.16
plant and equipment
Property, plant and equipment at end of
307.77 177.66 172.96 132.8
period

114
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(28)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Vehicles [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Carrying amount [Member]
amount [Axis] amount [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 432.99 251.52 432.99
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-112.79 -64.22
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-112.79 -64.22
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
81.27 17.54 189.36
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
81.27 17.54 189.36
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

115
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

238.93 169.76 243.63
plant and equipment
Property, plant and equipment at end of
583.66 344.73 174.97 761.32
period

116
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(29)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Vehicles [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Gross carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 251.52
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
112.79 64.22
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
112.79 64.22
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
41.6 108.09 24.06
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
41.6 108.09 24.06
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

117
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

209.92 4.7 40.16
plant and equipment
Property, plant and equipment at end of
517.69 307.77 177.66 172.96
period

118
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(30)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Vehicles [Member] Motor vehicles [Member]
Owned assets
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
[Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 432.99 251.52
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-112.79 -64.22
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-112.79 -64.22
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
81.27 17.54
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
81.27 17.54
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment

119
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Decrease through loss of control of

subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
238.93 169.76
plant and equipment
Property, plant and equipment at end of
132.8 583.66 344.73 174.97
period

120
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(31)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Motor vehicles [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Gross carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 432.99 251.52
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
112.79
loss
Depreciation recognised as part of
0
cost of other assets
Total Depreciation property plant and
112.79
equipment
Impairment loss recognised in profit
or loss, property, plant and 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
189.36 41.6 108.09
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
189.36 41.6 108.09
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment

121
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Decrease through loss of control of

subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
243.63 209.92 4.7
plant and equipment
Property, plant and equipment at end of
761.32 517.69 307.77 177.66
period

122
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(32)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Motor vehicles [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 432.99 251.52
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
64.22 -112.79 -64.22
loss
Depreciation recognised as part of
0 0 0
cost of other assets
Total Depreciation property plant and
64.22 -112.79 -64.22
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
24.06 81.27 17.54
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
24.06 81.27 17.54
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

123
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

40.16 238.93 169.76
plant and equipment
Property, plant and equipment at end of
172.96 132.8 583.66 344.73
period

Disclosure of detailed information about property, plant and equipment [Table] ..(33)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Motor vehicles [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
Gross carrying amount [Member]
amount [Axis] [Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 432.99 251.52
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
189.36 41.6
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
189.36 41.6
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
243.63 209.92
plant and equipment
Property, plant and equipment at end of
174.97 761.32 517.69 307.77
period

124
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(34)
Unless otherwise specified, all monetary values are in Lakhs of INR
Office equipment
Classes of property, plant and equipment [Axis] Motor vehicles [Member]
[Member]
Owned and leased
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
Accumulated depreciation and impairment [Member]
amount [Axis] [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 42.77
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
112.79 64.22 -58.95
loss
Depreciation recognised as part of
0 0 0
cost of other assets
Total Depreciation property plant and
112.79 64.22 -58.95
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
108.09 24.06 1
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
108.09 24.06 1
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment

125
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Decrease through loss of control of

subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
4.7 40.16 -17.18
plant and equipment
Property, plant and equipment at end of
177.66 172.96 132.8 160.96
period

126
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(35)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Office equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying
Carrying amount [Member] Gross carrying amount [Member]
amount [Axis]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 136.95 42.77 136.95
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-52.95
loss
Depreciation recognised as part of
0
cost of other assets
Total Depreciation property plant and
-52.95
equipment
Impairment loss recognised in profit
or loss, property, plant and 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0.24 19 -1.24
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0.24 19 -1.24
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

127
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

83.76 23.77 138.19
plant and equipment
Property, plant and equipment at end of
178.14 94.38 415.47 391.7
period

Disclosure of detailed information about property, plant and equipment [Table] ..(36)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Office equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Accumulated depreciation and impairment [Member]
amount [Axis] amount [Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
58.95 52.95
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
58.95 52.95
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
18 -1.48
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
18 -1.48
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
40.95 54.43
plant and equipment
Property, plant and equipment at end of
253.51 254.51 213.56 159.13
period

128
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(37)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Office equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Carrying amount [Member]
amount [Axis] amount [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 42.77 136.95 42.77
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-58.95 -52.95
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-58.95 -52.95
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
1 0.24 19
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
1 0.24 19
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

129
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

-17.18 83.76 23.77
plant and equipment
Property, plant and equipment at end of
160.96 178.14 94.38 415.47
period

130
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(38)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Office equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Gross carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 136.95
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
58.95 52.95
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
58.95 52.95
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
-1.24 18 -1.48
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
-1.24 18 -1.48
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

131
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

138.19 40.95 54.43
plant and equipment
Property, plant and equipment at end of
391.7 253.51 254.51 213.56
period

132
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(39)
Unless otherwise specified, all monetary values are in Lakhs of INR
Office equipment
Classes of property, plant and equipment [Axis] Computer equipments [Member]
[Member]
Owned assets
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
[Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 231.32 87
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-147.2 -167.8
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-147.2 -167.8
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
22.29 20.29
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
22.29 20.29
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment

133
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Decrease through loss of control of

subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
61.83 -101.09
plant and equipment
Property, plant and equipment at end of
159.13 253.47 191.64 292.73
period

134
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(40)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Computer equipments [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Gross carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 231.32 87
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
147.2
loss
Depreciation recognised as part of
0
cost of other assets
Total Depreciation property plant and
147.2
equipment
Impairment loss recognised in profit
or loss, property, plant and 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
90.09 89.7 67.8
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
90.09 89.7 67.8
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment

135
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Decrease through loss of control of

subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
141.23 -2.7 79.4
plant and equipment
Property, plant and equipment at end of
867.79 726.56 729.26 614.32
period

136
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(41)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Computer equipments [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 231.32 87
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
167.8 -147.2 -167.8
loss
Depreciation recognised as part of
0 0 0
cost of other assets
Total Depreciation property plant and
167.8 -147.2 -167.8
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
69.41 22.29 20.29
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
69.41 22.29 20.29
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

137
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

98.39 61.83 -101.09
plant and equipment
Property, plant and equipment at end of
534.92 436.53 253.47 191.64
period

Disclosure of detailed information about property, plant and equipment [Table] ..(42)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Computer equipments [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
Gross carrying amount [Member]
amount [Axis] [Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 231.32 87
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
90.09 89.7
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
90.09 89.7
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
141.23 -2.7
plant and equipment
Property, plant and equipment at end of
292.73 867.79 726.56 729.26
period

138
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(43)
Unless otherwise specified, all monetary values are in Lakhs of INR
Leasehold
Classes of property, plant and equipment [Axis] Computer equipments [Member] improvements
[Member]
Owned and leased
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
Accumulated depreciation and impairment [Member]
amount [Axis] [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 25.06
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
147.2 167.8 -3.1
loss
Depreciation recognised as part of
0 0 0
cost of other assets
Total Depreciation property plant and
147.2 167.8 -3.1
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
67.8 69.41 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
67.8 69.41 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment

139
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Decrease through loss of control of

subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
79.4 98.39 21.96
plant and equipment
Property, plant and equipment at end of
614.32 534.92 436.53 21.96
period

140
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(44)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Leasehold improvements [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying
Carrying amount [Member] Gross carrying amount [Member]
amount [Axis]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 0 25.06 0
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
0
loss
Depreciation recognised as part of
0
cost of other assets
Total Depreciation property plant and
0
equipment
Impairment loss recognised in profit
or loss, property, plant and 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 0 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

141
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

0 25.06 0
plant and equipment
Property, plant and equipment at end of
0 0 25.06 0
period

Disclosure of detailed information about property, plant and equipment [Table] ..(45)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Leasehold improvements [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Accumulated depreciation and impairment [Member]
amount [Axis] amount [Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
3.1 0
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
3.1 0
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
0 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
3.1 0
plant and equipment
Property, plant and equipment at end of
0 3.1 0 0
period

142
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(46)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Leasehold improvements [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Carrying amount [Member]
amount [Axis] amount [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 25.06 0 25.06
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-3.1 0
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-3.1 0
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 0 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

143
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

21.96 0 25.06
plant and equipment
Property, plant and equipment at end of
21.96 0 0 25.06
period

144
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about property, plant and equipment [Table] ..(47)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Leasehold improvements [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Gross carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 0
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
3.1 0
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
3.1 0
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 0 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

145
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total increase (decrease) in property,

0 3.1 0
plant and equipment
Property, plant and equipment at end of
0 0 3.1 0
period

Disclosure of detailed information about property, plant and equipment [Table] ..(48)
Unless otherwise specified, all monetary values are in Lakhs of INR
Leasehold
Classes of property, plant and equipment [Axis] improvements
[Member]
Assets held under
Sub classes of property, plant and equipment [Axis]
lease [Member]
Accumulated
depreciation and
Carrying amount accumulated depreciation and gross carrying amount [Axis]
impairment
[Member]
31/03/2019
Disclosure of detailed information about property, plant and equipment [Abstract]
Disclosure of detailed information about property, plant and equipment [Line items]
Reconciliation of changes in property, plant and equipment [Abstract]
Property, plant and equipment at end of period 0

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020
to
31/03/2021

1. Refer note 18 for

details of property,
Disclosure of property, plant and equipment [TextBlock] plant and equipment
pledged as security by the
Company.

Disclosure of detailed information about property, plant and equipment

[TextBlock]

[612100] Notes - Impairment of assets

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of impairment of assets [TextBlock]
Disclosure of impairment loss and reversal of impairment loss [TextBlock]
Whether there is any impairment loss or reversal of impairment loss
No No
during the year
Disclosure of information for impairment loss recognised or reversed
for individual Assets or cash-generating unit [TextBlock]
Whether impairment loss recognised or reversed for individual Assets
No No
or cash-generating unit

[400700] Notes - Investment property

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of investment property [TextBlock]
Disclosure of detailed information about investment property [TextBlock]
Depreciation method, investment property, cost model NA NA
Useful lives or depreciation rates, investment property, cost model NA NA

146
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[400800] Notes - Goodwill

Disclosure of reconciliation of changes in goodwill [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Carrying amount [Member]
31/03/2021 31/03/2020
Disclosure of reconciliation of changes in goodwill [Abstract]
Disclosure of reconciliation of changes in goodwill [Line items]
Goodwill at end of period 0 0

Unless otherwise specified, all monetary values are in Lakhs of INR

31/03/2021 31/03/2020
Disclosure of goodwill [TextBlock]
Disclosure of reconciliation of changes in goodwill [Abstract]
Goodwill at end of period 0 0

147
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[400900] Notes - Other intangible assets

Disclosure of detailed information about other intangible assets [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other intangible assets [Axis] Company other intangible assets [Member]
Internally generated and other than internally generated intangible assets
Sub classes of other intangible assets [Axis]
[Member]
Carrying amount accumulated amortization and impairment and Gross carrying
Carrying amount [Member]
gross carrying amount [Axis] amount [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about other
intangible assets [Abstract]
Disclosure of detailed information about other
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
Additions other than through business
0 25.97 0
combinations
Acquisitions through business combinations 0 0 0
Increase (decrease) through net exchange
0 0 0
differences
Amortisation other intangible assets -41.5 -53.09
Impairment loss recognised in profit or
0 0
loss
Reversal of impairment loss recognised
0 0
in profit or loss
Revaluation increase (decrease), other
0 0 0
intangible assets
Impairment loss recognised in other
comprehensive income, other intangible 0 0
assets
Reversal of impairment loss recognised in
other comprehensive income, other 0 0
intangible assets
Increase (decrease) through
transfers and other changes, other
intangible assets [Abstract]
Increase (decrease) through
0 0 0
transfers, other intangible assets
Increase (decrease) through other
0 0 0
changes
Total increase (decrease) through
transfers and other changes, Other 0 0 0
intangible assets
Disposals and retirements, other
intangible assets [Abstract]
Disposals 0.3 -19.36 9.89
Retirements 0 0 0
Total Disposals and retirements,
0.3 -19.36 9.89
Other intangible assets
Decrease through classified as held for
0 0 0
sale
Decrease through loss of control of
0 0 0
subsidiary
Total increase (decrease) in Other
-41.8 -7.76 -9.89
intangible assets
Other intangible assets at end of period 66.76 108.56 116.32 481.15

148
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about other intangible assets [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other intangible assets [Axis] Company other intangible assets [Member]
Internally generated and other than internally generated intangible assets
Sub classes of other intangible assets [Axis]
[Member]
Carrying amount accumulated amortization and impairment and Accumulated amortization and
Gross carrying amount [Member]
gross carrying amount [Axis] impairment [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about other
intangible assets [Abstract]
Disclosure of detailed information about other
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
Additions other than through business
25.97
combinations
Acquisitions through business combinations 0
Increase (decrease) through net exchange
0
differences
Amortisation other intangible assets 41.5 53.09
Impairment loss recognised in profit or
0 0
loss
Reversal of impairment loss recognised
0 0
in profit or loss
Revaluation increase (decrease), other
0
intangible assets
Impairment loss recognised in other
comprehensive income, other intangible 0 0
assets
Reversal of impairment loss recognised in
other comprehensive income, other 0 0
intangible assets
Increase (decrease) through
transfers and other changes, other
intangible assets [Abstract]
Increase (decrease) through
0 0 0
transfers, other intangible assets
Increase (decrease) through other
0 0 0
changes
Total increase (decrease) through
transfers and other changes, Other 0 0 0
intangible assets
Disposals and retirements, other
intangible assets [Abstract]
Disposals -91.51 9.59 -72.15
Retirements 0 0 0
Total Disposals and retirements,
-91.51 9.59 -72.15
Other intangible assets
Decrease through classified as held for
0 0 0
sale
Decrease through loss of control of
0 0 0
subsidiary
Total increase (decrease) in Other
117.48 31.91 125.24
intangible assets
Other intangible assets at end of period 491.04 373.56 414.39 382.48

149
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about other intangible assets [Table] ..(3)

Unless otherwise specified, all monetary values are in Lakhs of INR
Company other
Classes of other intangible assets [Axis] intangible assets Computer software [Member]
[Member]
Internally
generated and
other than
Internally generated and other than internally generated
Sub classes of other intangible assets [Axis] internally
intangible assets [Member]
generated
intangible assets
[Member]
Accumulated
Carrying amount accumulated amortization and impairment and amortization and
Carrying amount [Member]
gross carrying amount [Axis] impairment
[Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about other
intangible assets [Abstract]
Disclosure of detailed information about other
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
Additions other than through business
0 25.97
combinations
Acquisitions through business combinations 0 0
Increase (decrease) through net exchange
0 0
differences
Amortisation other intangible assets -41.5 -53.09
Impairment loss recognised in profit or
0 0
loss
Reversal of impairment loss recognised
0 0
in profit or loss
Revaluation increase (decrease), other
0 0
intangible assets
Impairment loss recognised in other
comprehensive income, other intangible 0 0
assets
Reversal of impairment loss recognised in
other comprehensive income, other 0 0
intangible assets
Increase (decrease) through
transfers and other changes, other
intangible assets [Abstract]
Increase (decrease) through
0 0
transfers, other intangible assets
Increase (decrease) through other
0 0
changes
Total increase (decrease) through
transfers and other changes, Other 0 0
intangible assets
Disposals and retirements, other
intangible assets [Abstract]
Disposals 0.3 -19.36
Retirements 0 0
Total Disposals and retirements,
0.3 -19.36
Other intangible assets
Decrease through classified as held for
0 0
sale
Decrease through loss of control of
0 0
subsidiary
Total increase (decrease) in Other
-41.8 -7.76
intangible assets
Other intangible assets at end of period 257.24 66.76 108.56 116.32

150
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about other intangible assets [Table] ..(4)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other intangible assets [Axis] Computer software [Member]
Internally generated and other than internally generated intangible assets
Sub classes of other intangible assets [Axis]
[Member]
Accumulated
Carrying amount accumulated amortization and impairment and amortization and
Gross carrying amount [Member]
gross carrying amount [Axis] impairment
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of detailed information about other
intangible assets [Abstract]
Disclosure of detailed information about other
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
Additions other than through business
0 25.97
combinations
Acquisitions through business combinations 0 0
Increase (decrease) through net exchange
0 0
differences
Amortisation other intangible assets 41.5
Impairment loss recognised in profit or
0
loss
Reversal of impairment loss recognised
0
in profit or loss
Revaluation increase (decrease), other
0 0
intangible assets
Impairment loss recognised in other
comprehensive income, other intangible 0
assets
Reversal of impairment loss recognised in
other comprehensive income, other 0
intangible assets
Increase (decrease) through
transfers and other changes, other
intangible assets [Abstract]
Increase (decrease) through
0 0 0
transfers, other intangible assets
Increase (decrease) through other
0 0 0
changes
Total increase (decrease) through
transfers and other changes, Other 0 0 0
intangible assets
Disposals and retirements, other
intangible assets [Abstract]
Disposals 9.89 -91.51 9.59
Retirements 0 0 0
Total Disposals and retirements,
9.89 -91.51 9.59
Other intangible assets
Decrease through classified as held for
0 0 0
sale
Decrease through loss of control of
0 0 0
subsidiary
Total increase (decrease) in Other
-9.89 117.48 31.91
intangible assets
Other intangible assets at end of period 481.15 491.04 373.56 414.39

151
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about other intangible assets [Table] ..(5)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other intangible assets [Axis] Computer software [Member]
Internally generated and other than
Intangible assets other than internally
Sub classes of other intangible assets [Axis] internally generated intangible assets
generated [Member]
[Member]
Carrying amount accumulated amortization and impairment and Accumulated amortization and
Carrying amount [Member]
gross carrying amount [Axis] impairment [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of detailed information about other
intangible assets [Abstract]
Disclosure of detailed information about other
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
Additions other than through business
0 25.97
combinations
Acquisitions through business combinations 0 0
Increase (decrease) through net exchange
0 0
differences
Amortisation other intangible assets 53.09 -41.5 -53.09
Impairment loss recognised in profit or
0 0 0
loss
Reversal of impairment loss recognised
0 0 0
in profit or loss
Revaluation increase (decrease), other
0 0
intangible assets
Impairment loss recognised in other
comprehensive income, other intangible 0 0 0
assets
Reversal of impairment loss recognised in
other comprehensive income, other 0 0 0
intangible assets
Increase (decrease) through
transfers and other changes, other
intangible assets [Abstract]
Increase (decrease) through
0 0 0
transfers, other intangible assets
Increase (decrease) through other
0 0 0
changes
Total increase (decrease) through
transfers and other changes, Other 0 0 0
intangible assets
Disposals and retirements, other
intangible assets [Abstract]
Disposals -72.15 0.3 -19.36
Retirements 0 0 0
Total Disposals and retirements,
-72.15 0.3 -19.36
Other intangible assets
Decrease through classified as held for
0 0 0
sale
Decrease through loss of control of
0 0 0
subsidiary
Total increase (decrease) in Other
125.24 -41.8 -7.76
intangible assets
Other intangible assets at end of period 382.48 257.24 66.76 108.56

152
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about other intangible assets [Table] ..(6)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other intangible assets [Axis] Computer software [Member]
Sub classes of other intangible assets [Axis] Intangible assets other than internally generated [Member]
Carrying amount accumulated amortization and impairment and Carrying amount
Gross carrying amount [Member]
gross carrying amount [Axis] [Member]
01/04/2020 01/04/2019
31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about other
intangible assets [Abstract]
Disclosure of detailed information about other
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
Additions other than through business
0 25.97
combinations
Acquisitions through business combinations 0 0
Increase (decrease) through net exchange
0 0
differences
Revaluation increase (decrease), other
0 0
intangible assets
Increase (decrease) through
transfers and other changes, other
intangible assets [Abstract]
Increase (decrease) through
0 0
transfers, other intangible assets
Increase (decrease) through other
0 0
changes
Total increase (decrease) through
transfers and other changes, Other 0 0
intangible assets
Disposals and retirements, other
intangible assets [Abstract]
Disposals 9.89 -91.51
Retirements 0 0
Total Disposals and retirements,
9.89 -91.51
Other intangible assets
Decrease through classified as held for
0 0
sale
Decrease through loss of control of
0 0
subsidiary
Total increase (decrease) in Other
-9.89 117.48
intangible assets
Other intangible assets at end of period 116.32 481.15 491.04 373.56

153
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of detailed information about other intangible assets [Table] ..(7)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other intangible assets [Axis] Computer software [Member]
Sub classes of other intangible assets [Axis] Intangible assets other than internally generated [Member]
Carrying amount accumulated amortization and impairment and gross carrying amount
Accumulated amortization and impairment [Member]
[Axis]
01/04/2020 01/04/2019
to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of detailed information about other intangible assets
[Abstract]
Disclosure of detailed information about other intangible assets
[Line items]
Reconciliation of changes in other intangible assets [Abstract]
Changes in Other intangible assets [Abstract]
Amortisation other intangible assets 41.5 53.09
Impairment loss recognised in profit or loss 0 0
Reversal of impairment loss recognised in profit or loss 0 0
Impairment loss recognised in other comprehensive
0 0
income, other intangible assets
Reversal of impairment loss recognised in other
0 0
comprehensive income, other intangible assets
Increase (decrease) through transfers and other
changes, other intangible assets [Abstract]
Increase (decrease) through transfers, other intangible
0 0
assets
Increase (decrease) through other changes 0 0
Total increase (decrease) through transfers and
0 0
other changes, Other intangible assets
Disposals and retirements, other intangible assets
[Abstract]
Disposals 9.59 -72.15
Retirements 0 0
Total Disposals and retirements, Other intangible assets 9.59 -72.15
Decrease through classified as held for sale 0 0
Decrease through loss of control of subsidiary 0 0
Total increase (decrease) in Other intangible assets 31.91 125.24
Other intangible assets at end of period 414.39 382.48 257.24

Disclosure of additional information about other intangible assets [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Company other intangible assets
Classes of other intangible assets [Axis] Computer software [Member]
[Member]
Internally generated and other than Internally generated and other than
Sub classes of other intangible assets [Axis] internally generated intangible assets internally generated intangible assets
[Member] [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of additional information about other
intangible assets [Abstract]
Disclosure of additional information about
other intangible assets [Line items]
Refer Child
Amortisation method, other intangible assets Elements
Refer Child Elements SLM SLM

Useful lives or amortisation rates, other Refer Child

Refer Child Elements 6 Years 6 Years
intangible assets Elements
Whether other intangible assets are stated at
No No No No
revalued amount

154
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of additional information about other intangible assets [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other intangible assets [Axis] Computer software [Member]
Intangible assets other than internally
Sub classes of other intangible assets [Axis]
generated [Member]
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of additional information about other intangible assets [Abstract]
Disclosure of additional information about other intangible assets [Line items]
Amortisation method, other intangible assets SLM SLM
Useful lives or amortisation rates, other intangible assets 6 Years 6 Years
Whether other intangible assets are stated at revalued amount No No

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of other intangible assets [TextBlock]
Disclosure of detailed information about other intangible assets
[TextBlock]
Disclosure of intangible assets with indefinite useful life [TextBlock]
Whether there are intangible assets with indefinite useful life No No

[401000] Notes - Biological assets other than bearer plants

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of biological assets, agriculture produce at point of
harvest and government grants related to biological assets
[TextBlock]
Depreciation method, biological assets other than bearer plants, at cost NA NA
Useful lives or depreciation rates, biological assets other than bearer
NA NA
plants, at cost

[611100] Notes - Financial instruments

Disclosure of financial liabilities [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Financial liabilities at amortised cost,
Classes of financial liabilities [Axis]
class [Member]
Financial liabilities at amortised cost,
Categories of financial liabilities [Axis]
category [Member]
31/03/2021 31/03/2020
Disclosure of financial liabilities [Abstract]
Disclosure of financial liabilities [Line items]
Financial liabilities 32,011.4 39,671.51
Financial liabilities, at fair value 32,011.4 39,671.51

155
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of financial assets [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Financial assets at amortised cost, class Other financial assets at amortised cost
Classes of financial assets [Axis]
[Member] class [Member]
Categories of financial assets [Axis] Financial assets, category [Member] Financial assets, category [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 27,416.98 26,366.46 27,416.98 26,366.46
Financial assets, at fair value 27,416.98 26,366.46 27,416.98 26,366.46
Description of other financial assets at
refer to text block refer to text block refer to text block refer to text block
amortised cost class
Description of other financial assets at fair
refer to text block refer to text block refer to text block refer to text block
value class

Disclosure of financial assets [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of financial assets [Axis] Other financial assets at amortised cost class 1 [Member]
Financial assets at amortised cost,
Categories of financial assets [Axis] Financial assets, category [Member]
category [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 27,416.98 26,366.46 27,416.98 26,366.46
Financial assets, at fair value 27,416.98 26,366.46 27,416.98 26,366.46
Description of other financial assets at
refer to text block refer to text block refer to text block refer to text block
amortised cost class
Description of other financial assets at fair
refer to text block refer to text block refer to text block refer to text block
value class

Disclosure of financial assets [Table] ..(3)

Unless otherwise specified, all monetary values are in Lakhs of INR
Financial assets at fair value, class Other financial assets at fair value class
Classes of financial assets [Axis]
[Member] [Member]
Categories of financial assets [Axis] Financial assets, category [Member] Financial assets, category [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 2,564.02 8.31 2,564.02 8.31
Financial assets, at fair value 2,564.02 8.31 2,564.02 8.31
Description of other financial assets at
refer to text block refer to text block refer to text block refer to text block
amortised cost class
Description of other financial assets at fair
refer to text block refer to text block refer to text block refer to text block
value class

Disclosure of financial assets [Table] ..(4)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of financial assets [Axis] Other financial assets at fair value class 1 [Member]
Financial assets at fair value through
Categories of financial assets [Axis] Financial assets, category [Member]
profit or loss, category [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 2,564.02 8.31 2,564.02 8.31
Financial assets, at fair value 2,564.02 8.31 2,564.02 8.31
Description of other financial assets at
refer to text block refer to text block refer to text block refer to text block
amortised cost class
Description of other financial assets at fair
refer to text block refer to text block refer to text block refer to text block
value class

156
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of financial assets [Table] ..(5)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other financial assets at fair value class
Classes of financial assets [Axis]
1 [Member]
Financial assets at fair value through
Categories of financial assets [Axis] profit or loss, mandatorily measured at
fair value, category [Member]
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 2,564.02 8.31
Financial assets, at fair value 2,564.02 8.31
Description of other financial assets at amortised cost class refer to text block refer to text block
Description of other financial assets at fair value class refer to text block refer to text block

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020
to
31/03/2021
Textual information (21)
Disclosure of financial instruments [TextBlock] [See below]
Disclosure of financial assets [TextBlock]
Disclosure of financial assets [Abstract]
Disclosure of financial liabilities [TextBlock]
Disclosure of financial liabilities [Abstract]
Disclosure of credit risk [TextBlock]
Disclosure of reconciliation of changes in loss allowance and
explanation of changes in gross carrying amount for financial
instruments [TextBlock]
Disclosure of reconciliation of changes in loss allowance
and explanation of changes in gross carrying amount for
financial instruments [Abstract]
Disclosure of credit risk exposure [TextBlock]
Disclosure of credit risk exposure [Abstract]
Disclosure of provision matrix [TextBlock]
Disclosure of provision matrix [Abstract]
Disclosure of financial instruments by type of interest rate [TextBlock]
Disclosure of financial instruments by type of interest rate [Abstract]

157
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (21)

Disclosure of financial instruments [Text Block]

Note - 38 Financial
instruments and risk review

Capital management

The Company manages its

capital to be able to
continue as a going
concern while maximising
the returns to shareholders
through optimisation of the
debt and equity balance.
The capital structure
consists of debt which
includes the borrowings as
disclosed in note 18 and
23; cash and cash
equivalents as disclosed in
note 12 and equity
attributable to equity
holders of the Company,
comprising issued share
capital, reserves and
retained earnings as
disclosed in the Statement
of changes in equity. For
the purpose of calculating
gearing ratio, debt is
defined as non current and
current borrowings
(excluding derivatives).
Equity includes all capital
and reserves of the
Company attributable to
equity holders of the
Company. The Company is
not subject to externally
imposed capital
requirements. The Board
reviews the capital
structure and cost of
capital on an annual basis
but has not set specific
targets for gearing ratios.
The risks associated with
each class of capital are
also considered as part of
the risk reviews presented
to the Board of Directors.

The following table

(Rs. in
summarises the capital of
lakh)
the Company

158
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

As at As at
Note 31 March 31 March
2021 2020

Equity
25,925.32 18,579.26

Liquid assets (cash and

cash equivalent and
3,055.09 182.60
current investments) (a)

Current borrowings 23
4,599.35 15,545.82

Non- current borrowings 18

2,978.64 3,331.96

Current maturities of non

25
current borrowings 353.32 178.04

Total debt (b)

7,931.31 19,055.82

Net debt [c = (b) - (a)]

4,876.22 18,873.22

Total capital (equity + net

debt) 30,801.54 37,452.48

Gearing ratio

Debt to equity 31% 103%

Net debt to equity ratio 19% 102%

Categories of financial
instruments

Categories of financial
(Rs. in lakh)
assets/(liabilities)

31 March 31 March

159
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Particulars 2021 2020

Carrying Gain/(loss) Gain/(loss) Carrying Gain/(loss) Gain/(loss)

Notes
value to income to equity value to income to equity

Financial assets measured

at amortised costs

Trade receivable 11
24,706.52 - - 24,238.46 - -

Loans 7 & 13
1,350.96 - - 318.14 - -

Other financial assets 14

817.92 - - 1,560.23 - -

Cash and bank balances 12

491.08 - - 174.29 - -

Investments 6
50.50 - - 75.34 - -

Total Financial assets

measured at amortised
27,416.98 - - 26,366.46 - -
costs

Financial assets measured

at fair value

Investments 10
2,564.02 4.09 - 8.31 0.48 -

Financial assets at fair

value 2,564.02 4.09 - 8.31 0.48 -

Total financial assets

29,981.00 4.09 - 26,374.77 0.48 -

Financial liabilities
measured at amortised
cost

160
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Current payables 23, 24,

25 23,685.06 - - 31,109.76 - -

Non-current payables 19
5,347.70 - - 5,229.79 - -

Non-current borrowings 18
2,978.64 - - 3,331.96 - -

Financial liabilities
measured at amortised
32,011.40 - - 39,671.51 - -
cost

Total financial
assets/(liabilities) (2,030.40) 4.09 - (13,296.74) 0.48 -

Financial risk management

objective

The Company is exposed

to various risks in relation
to financial instruments.
The main types of risks are
market risk, credit risk and
liquidity risk. The Company
is not engaged in
speculative treasury
activities but seeks to
manage risk and optimise
interest and commodity
pricing through proven
financial instruments.

The use of any derivative

is approved by the
management, which
provide guidelines on the
acceptable levels of
interest rate risk, credit
risk, foreign exchange risk
and liquidity risk and the
range of hedging
requirement against these
risks.

Note - 38 Financial
instruments and risk review
(contd.)

Credit risk:

161
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Credit risk is the risk that a

counter party will not meet
its obligations under a
financial instrument or
customer contract, leading
to financial loss. The
Company is exposed to
credit risk for receivables,
cash and cash equivalents,
short term investments,
financial guarantee and
derivative financial
instruments.

Cash and cash equivalents

and short term investments

The Company considers

factors such as track
record, size of institution,
market reputation and
service standard to select
the banks with which
deposits are maintained.
Generally the balances are
maintained with the
institutions with which the
Company has also availed
borrowings. The Company
does not maintain
significant deposit
balances other than those
required for its day to day
operations.

Trade receivables

The Company extends

credits to customer in
normal course of the
business. The Company
considers the factors such
as credit track record in the
market of each customer
and past dealings for
extension of credit to the
customer. The Company
monitors the payment track
record of each customer
and outstanding customer
receivables are regularly
monitored. The Company
evaluates the
concentration of risk with
respect to trade
receivables as low, as its
customers are located at
several jurisdiction and
industries and operate in
large independent markets.
The Company also takes

162
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

advances and security

163
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

deposits from customers

which mitigate the credit
risk to an extent.

The average credit period

taken on sales of goods is
30 to 60 days. Generally,
no interest has been
charged on the
receivables. Allowances
against doubtful debts are
recognised against trade
receivables based on
estimated irrecoverable
amounts determined by
reference to past default
experience of the
counterparty and an
analysis of the
counterparty's current
financial position.
Before accepting any new
customer, the Company
uses an internal credit
system to assess the
potential customer's credit
quality and defines credit
limits by customer. Limits
attributed to customers are
reviewed periodically.
There are no customers
who represent more than
10 per cent of total net
revenue from operations
The Company does not
hold any collateral or other
credit enhancements over
any of its trade receivables
nor does it have a legal
right of offset against any
amounts owed by the
Company to the
counterparty.

Expected credit loss :

The Company has used a
practical expedient by
computing the expected
credit loss allowance for
trade receivables based on
a provision matrix. The
provision matrix takes into
account historical credit
loss experience and
adjusted for
forward-looking
information. The expected
credit loss allowance is
based on the ageing of the
days the receivables are
due and the rates as given
in the provision matrix. The
provision matrix at the end
of the reporting period is as
follows:

164
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Expected
Ageing credit loss
(%)

Not due for payment 0

Up to 6 months 0

From 6 months to 1 year 0

From 1 year to 3 years 10 to 100

More than 3 years 100

Ageing of past due trade

(Rs. in lakh)
receivables

As at As at
Period 31 March 31 March
2021 2020

Not due for payment

13,879.42 6,649.43

Up to 6 months
7,987.03 14,205.04

From 6 months to 1 year

600.12 1,260.82

From 1 year to 3 years

2,708.83 2,521.91

More than 3 years

3,065.94 2,181.88

Ageing of impaired trade

receivables

As at As at
Period 31 March 31 March

165
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

2021 2020

Up to 6 months
- -

From 6 months to 1 year *

- -

From 1 year to 3 years

468.88 398.74

More than 3 years

3,065.94 2,181.88

* Based upon lifetime

expected credit loss

Liquidity risk:

Liquidity risk reflects the

risk that the Company will
have insufficient resources
to meet its financial
liabilities as they fall due.

The Company's objective

is to maintain optimum
levels of liquidity to meet
its cash and collateral
requirements. The
Company relies on a mix of
borrowings, capital infusion
and excess operating cash
flows to meet its needs for
funds. The current
committed lines of credit
are sufficient to meet its
short to medium term
expansion needs. The
Company monitors rolling
forecasts of its liquidity
requirements to ensure
that it has sufficient cash to
meet operational needs
while maintaining sufficient
headroom on its undrawn
committed borrowing
facilities so that it does not
breach borrowing limits.

Note - 38 Financial
instruments and risk review
(contd.)

166
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

The table below provides

undiscounted cash flows
towards non-derivative
financial liabilities into
relevant maturity based on
the remaining period at the
balance sheet date to the
contractual maturity date
and, where applicable,
their effective interest
rates.

(Rs. in lakh)

As at 31
Particulars March
2021

later than
not later one year
later than
Notes than one and not Total
five years
year later than
five years

Financial liabilities

Note 18,
Borrowings - bank loans
23, 25 4,952.67 2,103.64 875.00 7,931.31

Note 24,
Current payables
25 18,951.78 18,951.78

Non-current payables Note 19

- 2,130.62 3,806.14 5,936.76

Total
23,904.45 4,234.26 4,681.14 32,819.85

(Rs. in lakh)

As at 31
Particulars March
2020

later than

167
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

not later one year later than

Notes than one and not five years Total
year later than
five years

Financial liabilities

Note 18,
Borrowings - bank loans
23, 25 15,723.86 1,931.96 1,400.00 19,055.82

Note 24,
Current payables
25 15,594.50 - - 15,594.50

Non-current payables Note 19

- 2,252.96 3,596.05 5,849.01

Total
31,318.36 4,184.92 4,996.05 40,499.33

Market risk

The Company's activities

expose it primarily to the
financial risks of changes
in foreign currency
exchange rates and
interest rates. The
Company enters into a
variety of derivative
financial instruments to
manage its exposure to
foreign currency risk,
including :

Forward foreign
exchange contract to
hedge the exchange rate
risk arising on the export
and import of its products.

Currency risk

The Company undertakes

various transactions
denominated in foreign
currencies, consequently,
exposure to exchange rate
fluctuations arise.

168
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Exchange rate exposures

are managed within
approved policy

169
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

parameters utilising
forward foreign exchange
contracts.

The Company transacts

business primarily in Indian
Rupee, USD, Euro and
AED. The Company has
obtained foreign currency
loans and has foreign
currency trade payables
and receivables and is
therefore, exposed to
foreign exchange risk.
Certain transactions of the
Company act as a natural
hedge as a portion of both
assets and liabilities are
denominated in similar
foreign currencies. For the
remaining exposure to
foreign exchange risk, the
Company adopted a policy
of selective hedging based
on risk perception of the
management. Foreign
exchange hedging
contracts are carried at fair
value.

The carrying amounts of

the Company's foreign
currency denominated
monetary assets and
monetary liabilities at the
end of the reporting period
are as follows:

(in lakh)

As at As at
Particulars Currency 31 March 31 March
2021 2020

Trade receivables USD

5.77 11.49

Trade payables USD

0.91 0.72

EUR
0.19 0.10

170
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

AED
- 0.13

As at As at
Currency rate 31 March 31 March
2021 2020

USD 75.3859
73.5047

EUR 83.0496
86.0990

AED 20.4905
-

Of the above foreign

currency exposures,
following exposures are
not hedged:

(in lakh)

As at As at
Particulars Currency 31 March 31 March
2021 2020

Trade receivables USD

5.77 11.49

Trade payables USD

0.91 0.72

EUR
0.19 0.10

AED
- 0.13

171
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Note - 38 Financial
instruments and risk review
(contd.)

Sensitivity analysis

The following table

demonstrates the
sensitivity of profit and
equity in USD, Euro, GBP
and AED to the Indian
Rupee with all other
variables held constant.
The impact on the
Company's profit before
tax and other
comprehensive income
due to changes in the fair
value of monetary assets
and liabilities is given
below:

(Rs. in lakh)

Effect on Effect on
Change in
profit profit before
currency
Currency before tax tax
exchange
31 March 31 March
rate
2021 2020

USD 5%
17.87 40.59

-5%
(17.87) (40.59)

EUR 5%
(0.80) (0.42)

-5%
0.80 0.42

AED 5%
- (0.14)

172
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

-5%
- 0.14

This is mainly attributable

to the exposure
outstanding on foreign
currency receivables and
payables in the Company
at the end of each
reporting period.

Interest rate risk

The Company's exposure

to the risk of changes in
market interest rates
relates primarily to long
term debts. Its objective in
managing its interest rate
risk is to ensure that it
always maintain sufficient
head room to cover
interest payment from
anticipated cash flows
which is regularly reviewed
by the board/nominated
committee as well.

The following table

demonstrates the
sensitivity in the interest
rate with all other variables
held constant. The impact
on the Company's profit
before tax and other
comprehensive income
due to changes in the
interest rates is given
below :

(Rs. in lakh)

Effect on Effect on
profit profit before
Change in
Particulars before tax tax
interest rate
31 March 31 March
2021 2020

Long term borrowings from

0.50%
bank (16.63) (17.55)

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

-0.50%
16.63 17.55

Commodity risk

The Company is exposed

to the movement in the
price of key traded goods
in the domestic and
international markets. The
Company has in place
policies to manage
exposure to fluctuation the
prices of key traded goods.
The Company enter into
contracts for procurement
of traded goods, most of
the transactions are short
term fixed price contract
and a few transactions are
long term fixed price
contracts.

Note 49 - Financial instrument by category

(Rs. in
lakh)

31 March 31 March
Particulars
2021 2020

Amortised Amortised
FVOCI FVTPL FVOCI FVTPL
cost cost

Non current financial assets

Investments
- - 50.50 - 75.34

Loans
- - 1,291.37 - - 318.14

Other financial assets

- - - - - -

Current financial assets

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Investments
- 2,564.02 - - 8.31 -

Trade receivable
- - 24,706.52 - - 24,238.46

Cash and cash equivalents

- - 491.08 - - 174.29

Loans
59.59 -

Bank balances other than cash and cash

equivalents - - - - - -

Other financial assets

- - 817.92 - - 1,560.23

Total financial assets

- 2,564.02 27,416.98 - 8.31 26,366.46

Non Current financial liabilities

Non-current borrowings
- - 2,978.64 - - 3,331.96

Other financial liabilities

- - 5,347.70 - - 5,229.79

Current financial liabilities

Current borrowings
- - 4,599.35 - - 15,545.82

Trade payables
- - 4,118.35 - - 4,624.20

Other financial liabilities

- - 14,967.37 - - 10,939.74

Total financial liabilities

- - 32,011.41 - - 39,671.51

175
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[400400] Notes - Non-current investments

Details of non-current investments [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of non-current investments [Axis] NC1 NC2
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Non-current investments [Abstract]
Disclosure of details of non-current investments
[Abstract]
Details of non-current investments [Line items]
Investment in Investment in foreign Investment in Investment in foreign
Type of non-current investments foreign sources sources foreign sources sources
Class of non-current investments Other investments Other investments Other investments Other investments
Non-current investments 0 0 0 0.12
Alchemy Alchemy
Name of body corporate in whom investment has Hallis International Hallis International International International
been made Ltd, Mauritius Ltd, Mauritius Cooperative UA, Cooperative UA,
Netherlands Netherlands
Number of shares of non-current investment
[shares] 17,05,000 [shares] 17,05,000 [shares] 0 [shares] 180
made in body corporate

Details of non-current investments [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of non-current investments [Axis] NC3
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Non-current investments [Abstract]
Disclosure of details of non-current investments [Abstract]
Details of non-current investments [Line items]
Investment in Investment in foreign
Type of non-current investments foreign sources sources
Class of non-current investments Other investments Other investments
Non-current investments 50.5 75.22
Hallis International Hallis International
Name of body corporate in whom investment has been made Ltd, Mauritius Ltd, Mauritius
(Preferene Shares) (Preferene Shares)
Number of shares of non-current investment made in body corporate [shares] 21,06,000 [shares] 20,36,000

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020
to 31/03/2020
31/03/2021
Textual information (22)
Disclosure of notes on non-current investments explanatory [TextBlock] [See below]
Aggregate amount of quoted non-current investments 0 0
Market value of quoted non-current investments 0 0
Aggregate amount of unquoted non-current investments 50.5 75.34
Aggregate provision for diminution in value of non-current investments 0 0

176
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (22)

Disclosure of notes on non-current investments explanatory [Text Block]

Note 6 - Non current investments

(Rs. in
lakh)

As at 31 As at 31
Particulars
March 2021 March 2020

Number Amount Number Amount

Investment in Subsidiaries measured at

cost less impairments, if any

Unquoted investments (fully paid-up) (At

cost)

Halis International Limited, Mauritius

1705000 782.50 782.50
(Equity share, face value USD 1 each) 17,05,000

Less : Provision for impairment of

(782.50) -
investments (782.50) -

Alchemy International Cooperative U.A.,

180 0.12
Netherlands (Euro 180)*

Less : Provision for impairment of

- -
investments (Refer note 56) 0.12

Halis International Limited, Mauritius

2036000 1,228.15 2036000 1,176.05
(Preference Share, face value USD 1 each)

Less : Provision for impairment of

(1,177.65) 50.50 (1,100.83)
investments 75.22

Unquoted investments 50.50

75.34

177
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Total investments carried at cost 50.50

75.34

Other disclosures

Aggregate amount of unquoted

2,010.65
investments 1,958.67

Aggregate amount of impairment in value

1,960.15
of investments 1,883.33

* Liquidated during the year

[400500] Notes - Current investments

Details of current investments [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of current investments [Axis] C1
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Current investments [Abstract]
Disclosure of details of current investments [Abstract]
Details of current investments [Line items]
Investments in Investments in
Type of current investments mutual funds mutual funds
Class of current investments Current investments Current investments
Current investments 2,564.02 8.31
Fair value through Fair value through
Basis of valuation of current investments profit and loss profit and loss
(FVTPL) (FVTPL)
Name of body corporate in whom investment has been made refer to text block refer to text block
Number of shares of current investment made in body corporate [shares] 0 [shares] 0

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020
to 31/03/2020
31/03/2021
Textual information (23)
Disclosure of notes on current investments explanatory [TextBlock] [See below]
Aggregate amount of quoted current investments 2,564.02 8.31
Market value of quoted current investments 2,564.02 8.31
Aggregate amount of unquoted current investments 0 0
Aggregate provision for diminution in value of current investments 0 0

178
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (23)

Disclosure of notes on current investments explanatory [Text Block]

Note 10 - Current investments

(Rs. in
lakh)

As at
As at 31 March
Particulars 31 March
2020
2021

Units Amount Units Amount

Fair value through profit and loss (FVTPL)

Quoted investments

Investments in mutual fund

UTI Overnight Fund-Direct Growth Plan 301.50 -

10,700.32 -

Aditya Birla Sun Life overnight fund- Growth direct

401.70 -
plan 36,093.27 -

Axis Overnight Fund Direct Growth 1,852.22 -

1,70,253.23 -

HDFC Liquid Fund-Regular Plan-Growth 8.60 8.31

213.999 213.999

2,564.02 8.31
2,17,260.822 213.999

Other disclosures

Aggregate amount of quoted investments- at cost 2,559.66 7.24

179
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Aggregate amount of quoted investments- at market

2,564.02 8.31
value

[611600] Notes - Non-current asset held for sale and discontinued operations
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of non-current assets held for sale and discontinued operations
[TextBlock]
Net cash flows from (used in) operating activities, continuing
18,115.28 5,698.41
operations
Net cash flows from (used in) operating activities 18,115.28 5,698.41
Net cash flows from (used in) investing activities, continuing
-4,741.91 -2,027.64
operations
Net cash flows from (used in) investing activities -4,741.91 -2,027.64
Net cash flows from (used in) financing activities, continuing
-13,056.58 -4,739.83
operations
Net cash flows from (used in) financing activities -13,056.58 -4,739.83

180
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[400100] Notes - Equity share capital

Disclosure of classes of equity share capital [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Equity shares 1
Classes of equity share capital [Axis] Equity shares [Member]
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of classes of equity share capital [Abstract]
Disclosure of classes of equity share capital [Line
items]
Type of share Ordinary Equity
Number of shares authorised [shares] 2,50,00,000 [shares] 5,00,000 [shares] 2,50,00,000
Value of shares authorised 500 10 500
Number of shares issued [shares] 2,45,00,000 [shares] 5,00,000 [shares] 2,45,00,000
Value of shares issued 490 10 490
Number of shares subscribed and fully paid [shares] 2,45,00,000 [shares] 5,00,000 [shares] 2,45,00,000
Value of shares subscribed and fully paid 490 10 490
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0
Total number of shares subscribed [shares] 2,45,00,000 [shares] 5,00,000 [shares] 2,45,00,000
Total value of shares subscribed 490 10 490
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 2,45,00,000 [shares] 5,00,000 [shares] 2,45,00,000
Value of shares called 490 10 490
Calls unpaid [Abstract]
Calls unpaid by directors and officers
[Abstract]
Calls unpaid by directors 0 0 0
Total calls unpaid by directors and
0 0 0
officers
Total calls unpaid 0 0 0
Forfeited shares 0 0 0
Value of shares paid-up 490 10 490
Par value per share [INR/shares] 2
Amount per share called in case shares not fully
[INR/shares] 0
called
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued as bonus shares [shares] 2,40,00,000 [shares] 0 [shares] 2,40,00,000
Total aggregate number of shares issued
[shares] 2,40,00,000 [shares] 0 [shares] 2,40,00,000
during period
Total increase (decrease) in number of
[shares] 2,40,00,000 [shares] 0 [shares] 2,40,00,000
shares outstanding
Number of shares outstanding at end of period [shares] 2,45,00,000 [shares] 5,00,000 [shares] 5,00,000 [shares] 2,45,00,000
Reconciliation of value of shares outstanding
[Abstract]
Changes in equity share capital [Abstract]
Increase in equity share capital during
period [Abstract]
Amount of bonus issue during period 480 0 480
Total aggregate amount of increase
480 0 480
in equity share capital during period
Total increase (decrease) in share capital 480 0 480
Equity share capital at end of period 490 10 10 490
Shares in company held by holding company or
ultimate holding company or by its subsidiaries
or associates [Abstract]
Shares in company held by holding company [shares] 2,45,00,000 [shares] 5,00,000 [shares] 2,45,00,000
Total shares in company held by holding company
or ultimate holding company or by its [shares] 2,45,00,000 [shares] 5,00,000 [shares] 2,45,00,000
subsidiaries or associates

181
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Details of application money received for

allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Application money received for
allotment of securities and due for 0 0 0
refund, principal
Application money received for
allotment of securities and due for 0 0 0
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0
and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0 0
Type of share Ordinary Equity

182
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of classes of equity share capital [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of equity share capital [Axis] Equity shares 1 [Member]
01/04/2019
to 31/03/2019
31/03/2020
Disclosure of classes of equity share capital [Abstract]
Disclosure of classes of equity share capital [Line items]
Type of share Ordinary Equity
Number of shares authorised [shares] 5,00,000
Value of shares authorised 10
Number of shares issued [shares] 5,00,000
Value of shares issued 10
Number of shares subscribed and fully paid [shares] 5,00,000
Value of shares subscribed and fully paid 10
Number of shares subscribed but not fully paid [shares] 0
Value of shares subscribed but not fully paid 0
Total number of shares subscribed [shares] 5,00,000
Total value of shares subscribed 10
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 5,00,000
Value of shares called 10
Calls unpaid [Abstract]
Calls unpaid by directors and officers [Abstract]
Calls unpaid by directors 0
Total calls unpaid by directors and officers 0
Total calls unpaid 0
Forfeited shares 0
Value of shares paid-up 10
Par value per share [INR/shares] 2
Amount per share called in case shares not fully called [INR/shares] 0
Reconciliation of number of shares outstanding [Abstract]
Changes in number of shares outstanding [Abstract]
Increase in number of shares outstanding [Abstract]
Number of shares issued as bonus shares [shares] 0
Total aggregate number of shares issued during period [shares] 0
Total increase (decrease) in number of shares outstanding [shares] 0
Number of shares outstanding at end of period [shares] 5,00,000 [shares] 5,00,000
Reconciliation of value of shares outstanding [Abstract]
Changes in equity share capital [Abstract]
Increase in equity share capital during period [Abstract]
Amount of bonus issue during period 0
Total aggregate amount of increase in equity share capital during period 0
Total increase (decrease) in share capital 0
Equity share capital at end of period 10 10
Shares in company held by holding company or ultimate holding company or by its
subsidiaries or associates [Abstract]
Shares in company held by holding company [shares] 5,00,000
Total shares in company held by holding company or ultimate holding company
[shares] 5,00,000
or by its subsidiaries or associates
Details of application money received for allotment of securities and due for
refund and interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund,
0
principal
Application money received for allotment of securities and due for refund,
0
interest accrued
Total application money received for allotment of securities and due for
0
refund and interest accrued thereon
Number of shares proposed to be issued [shares] 0
Share premium for shares to be allotted 0
Type of share Ordinary Equity

183
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of shareholding more than five per cent in company [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of equity share capital [Axis] Equity shares 1 [Member]
Name of shareholder [Axis] Name of shareholder [Member] Shareholder 1 [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Type of share Ordinary Equity Ordinary Equity Ordinary Equity Ordinary Equity
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Type of share Ordinary Equity Ordinary Equity Ordinary Equity Ordinary Equity
SOMANY HOME SOMANY HOME
Name of shareholder INNOVATION LIMITED INNOVATION LIMITED
CIN of shareholder L74999WB2017PLC222970 L74999WB2017PLC222970
Country of incorporation or residence of
INDIA INDIA
shareholder
Number of shares held in company (A) [shares] 2,45,00,000 (B) [shares] 5,00,000
Percentage of shareholding in company 100.00% 100.00%

Footnotes
(A) including nominee
(B) including nominee
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Textual information (24)
Disclosure of notes on equity share capital explanatory [TextBlock] [See below]
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
Number of allottees in case of preferential allotment 0 0
Whether reduction in capital done during year No No
Whether money raised from public offering during year No No

Textual information (24)

Disclosure of notes on equity share capital explanatory [Text Block]

Terms and rights attached to equity shares

The Company has issued only one class of equity shares having par value of Rs. 2 per share. Each holder of equity share is entitled to one
vote per share. The Company declares and pays dividend in Indian Rupees. The dividend proposed by the board of directors is subject to the
approval of the shareholders in the ensuing Annual General Meeting. In the event of liquidation of the Company, the holder of equity shares
will be entitled to receive remaining assets of the Company, after settling of all liabilities. The distribution will be in proportion to the
number of equity shares held by the shareholders.

Board of Directors in their meeting held on 6th November 2020 had approved issue of bonus shares of Rs.480 lakh, i.e. 2,40,00,000 bonus
equity shares of Rs. 2/- each fully paid up (in the proportion of 48 equity shares for every 1 (one) equity share held) of the Company, out of
balance available in the Securities Premium Account. Subsequent to approval of Shareholders obtained in their extra ordinary general
meeting held on 1st December 2020, shares were allotted in the meeting held on 14th December 2020 of Corporate Affairs Committee of
Board of Directors. Accordingly, the paid up shares capital of the Company increased from Rs.10 lakh to Rs.490 lakh (from 5,00,000 nos. to
2,45,00,000 nos.). Consequently the Company capitalized a sum of Rs. 480 lakh from "Securites premium reserve".

184
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[400300] Notes - Borrowings

Classification of borrowings [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Non-current [Member]
Rupee term loans from banks
Classification of borrowings [Axis] Term loans from banks [Member]
[Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [Line items]
Borrowings 2,971.68 3,321.96 2,971.68 3,321.96

Classification of borrowings [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Non-current [Member]
Loans taken for property, plant and
Classification of borrowings [Axis] Other loans and advances [Member]
equipment [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [Line items]
Borrowings 6.96 10 6.96 10

Classification of borrowings [Table] ..(3)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Non-current [Member] Current [Member]
Working capital loans from banks
Classification of borrowings [Axis] Loans taken for vehicles [Member]
[Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [Line items]
Borrowings 6.96 10 4,026.86 14,714

Classification of borrowings [Table] ..(4)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Current [Member]
Loans repayable on demand from
Classification of borrowings [Axis]
banks [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member]
31/03/2021 31/03/2020
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [Line items]
Borrowings 572.49 831.82

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020
to
31/03/2021
Textual information (25)
Disclosure of notes on borrowings explanatory [TextBlock] [See below]

185
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (25)

Disclosure of notes on borrowings explanatory [Text Block]

Note 18 -
Non current
(Rs. in
financial
lakh)
liabilities -
Borrowings

As at As at
31 31
Particulars
March March
2021 2020

Measured at
amortised
cost

Secured:

Term loan
from bank:

Rupee loan
3,325.00 3,500.00

Term loans
from NBFC:

Vehicle loan
6.96 10.00

3,331.96 3,510.00

Less: Current
maturities of
long term
353.32 178.04
borrowing
(refer note 25)

2,978.64 3,331.96

186
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Terms and
conditions of (Rs. in
outstanding lakh)
borrowings
are as follows:

Carrying
Carrying
amount
amount as
Year of Rate of as at
Particulars Currency at Remarks
maturity Interest 31
31 March
March
2021
2020

1 year
Secured loan Refer
MCLR
from bank - Rs. 2026-27 Note 1
+ 3,325.00 3,500.00
rupee loans below
08bps

Secured loan Refer

8.99%
from NBFC - Rs. 2022-23 Note 2
p.a. 6.96 10.00
vehicle loan below

Note:

Loan is secured by first pari-passu

Charge on Movable Fixed Assets
(PPE) of the company.
Term loan from bank aggregating to
1
Rs. 3,325 lakh (previous year Rs. 3500
lakh) is repayable in 12 half yearly
instalments from June 2021 to
December 2026.

Vehicle loan having carrying amount of

Rs. 6.96 lakh (previous year Rs. 10.00
lakh), is secured by way of
2 hypothecation of the respective vehicle
thus purchased and repayable in 24
monthly instalments from 1st April
2021.

Note 23 - Current
financial liabilities -
Borrowings

(Rs. in
lakh)

As at

187
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Particulars As at 31
31 March 2021 March
2020

Secured
borrowings

From banks

Cash credit - loans repayable on demand

572.49 831.82

Working capital demand loan

4,026.86 14,714.00

4,599.35 15,545.82

Details of security
and term of
repayment of each
type of borrowing:

a) Cash credit facilities :

Cash credit facilities from banks is repayable on

demand and is secured by hypothecation of all current
assets including stocks and book debts, present and
future

b) Short term loan facilities :

Working capital demand loan from banks repayable

within 7 days to 65 days from disbursement and is
secured by hypothecation of all current assets
including stocks and book debts, present and future.

The interest rate for the above short term borrowings

c)
varies from 5.90% p.a. to 9.50% p.a.

188
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[612700] Notes - Income taxes

Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Other temporary
Temporary difference, unused tax losses and unused tax credits
Temporary differences [Member] differences
[Axis]
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of temporary difference, unused tax
losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused
tax losses and unused tax credits [Line items]
Deferred tax assets and liabilities [Abstract]
Deferred tax assets 1,167.05 822.18 690.78 1,167.05
Deferred tax liabilities 1.25 -80.09 0 1.25
Net deferred tax liability (assets) -1,165.8 -902.27 -690.78 -1,165.8
Net deferred tax assets and liabilities
[Abstract]
Net deferred tax assets 1,165.8 902.27 1,165.8
Deferred tax expense (income) [Abstract]
Deferred tax expense (income)
Deferred tax expense (income)
-315.24 -200.42 -315.24
recognised in profit or loss
Reconciliation of changes in deferred tax
liability (assets) [Abstract]
Changes in deferred tax liability (assets)
[Abstract]
Deferred tax expense (income)
-315.24 -200.42 -315.24
recognised in profit or loss
Aggregated income tax relating to
components of other comprehensive 51.71 -11.07 51.71
income
Total increase (decrease) in deferred
-263.53 -211.49 -263.53
tax liability (assets)
Deferred tax liability (assets) at end of
-1,165.8 -902.27 -690.78 -1,165.8
period
Description of other temporary differences others others others

189
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Temporary difference, unused tax losses and unused tax credits Other temporary differences 1
Other temporary differences [Member]
[Axis] [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of temporary difference, unused tax
losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused
tax losses and unused tax credits [Line items]
Deferred tax assets and liabilities [Abstract]
Deferred tax assets 822.18 690.78 1,167.05 822.18
Deferred tax liabilities -80.09 0 1.25 -80.09
Net deferred tax liability (assets) -902.27 -690.78 -1,165.8 -902.27
Net deferred tax assets and liabilities
[Abstract]
Net deferred tax assets 902.27 1,165.8 902.27
Deferred tax expense (income) [Abstract]
Deferred tax expense (income)
Deferred tax expense (income)
-200.42 -315.24 -200.42
recognised in profit or loss
Reconciliation of changes in deferred tax
liability (assets) [Abstract]
Changes in deferred tax liability (assets)
[Abstract]
Deferred tax expense (income)
-200.42 -315.24 -200.42
recognised in profit or loss
Aggregated income tax relating to
components of other comprehensive -11.07 51.71 -11.07
income
Total increase (decrease) in deferred
-211.49 -263.53 -211.49
tax liability (assets)
Deferred tax liability (assets) at end of
-902.27 -690.78 -1,165.8 -902.27
period
Description of other temporary differences others others others

Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Other temporary
Temporary difference, unused tax losses and unused tax credits [Axis] differences 1
[Member]
31/03/2019
Disclosure of temporary difference, unused tax losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line items]
Deferred tax assets and liabilities [Abstract]
Deferred tax assets 690.78
Deferred tax liabilities 0
Net deferred tax liability (assets) -690.78
Reconciliation of changes in deferred tax liability (assets) [Abstract]
Deferred tax liability (assets) at end of period -690.78

190
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Textual information (26)
Disclosure of income tax [TextBlock] [See below]
Major components of tax expense (income) [Abstract]
Current tax expense (income) and adjustments for current tax of prior
periods [Abstract]
Current tax expense (income) 2,863.33 1,830.23
Adjustments for current tax of prior periods -427.44 0
Total current tax expense (income) and adjustments for current tax
2,435.89 1,830.23
of prior periods
Deferred tax expense (income) relating to origination and reversal of
-315.24 -200.42
temporary differences
Total tax expense (income) 2,120.65 1,629.81
Income tax relating to components of other comprehensive income [Abstract]
Income tax relating to remeasurements of defined benefit plans of
51.71 -11.07
other comprehensive income
Total aggregated income tax relating to components of other
51.71 -11.07
comprehensive income
Disclosure of temporary difference, unused tax losses and unused tax Textual information (27)
credits [TextBlock] [See below]
Disclosure of temporary difference, unused tax losses and unused tax
credits [Abstract]
Deferred tax assets and liabilities [Abstract]
Net deferred tax assets and liabilities [Abstract]
Deferred tax expense (income) [Abstract]
Reconciliation of changes in deferred tax liability (assets)
[Abstract]
Changes in deferred tax liability (assets) [Abstract]
Reconciliation of accounting profit multiplied by applicable tax rates
[Abstract]
Accounting profit 9,312.97 5,663.25
Tax expense (income) at applicable tax rate 2,343.89 1,425.33
Tax effect of expense not deductible in determining taxable profit (tax
77.56 139.23
loss)
Other tax effects for reconciliation between accounting profit and tax
-300.8 65.25
expense (income)
Total tax expense (income) 2,120.65 1,629.81
Reconciliation of average effective tax rate and applicable tax rate
[Abstract]
Accounting profit 9,312.97 5,663.25
Applicable tax rate 25.17% 25.17%
Total average effective tax rate 25.17% 25.17%

191
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (26)

Disclosure of income tax [Text Block]

Note 37 Current tax and deferred tax

(a) Income tax expense through profit and loss (Rs. in lakh)

For the year For the year

ended ended
Particulars
31 March 31 March
2021 2020

Current tax:

Current income tax charge (including Minimum alternate tax)

2,863.33 1,830.23

Earlier year income tax

(427.44) -

2,435.89 1,830.23

Deferred tax:

In respect of current year origination and reversal of temporary differences

(315.24) (200.42)

Total tax expense recognised in profit and loss account

2,120.65 1,629.81

(b) Income tax on other comprehensive income (Rs. in lakh)

For the year For the year

ended ended
Particulars
31 March 31 March
2021 2020

Current tax

192
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Re-measurement of defined benefit obligations

(51.71) 11.07

(51.71) 11.07

(c) Numerical reconciliation between average effective tax rate and applicable
tax rate :

The major components of tax expense and the reconciliation of the expected
tax expense based on the domestic effective tax rate of the Company at
25.168% (31 March 2020: 25.168%) and the reported tax expense in the
statement of profit and loss are as follows:

(Rs. in lakh)

As at As at
Particulars 31 March 31 March
2021 2020

Profit / (loss) before tax

9,312.97 5,663.25

Domestic tax rate for the Company 25.168% 25.168%

Latest statutory enacted income tax for the Company

2,343.89 1,425.33

Tax effect of :

- Non deductible expenses

77.56 139.23

- Tax rate difference

- 67.52

- Earlier year income tax

(427.44) -

193
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Others 126.64 (2.27)

Income-tax recognised in statement of profit and loss

2,120.65 1,629.81

194
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (27)

Disclosure of temporary difference, unused tax losses and unused tax credits [Text Block]

Note 21 - Deferred tax assets (net) (Rs. in lakh)

Particulars As at As at

31 March 2021 31 March 2020

Deferred tax liability arising on

account of

Unrealised foreign exchange gain 1.25

-

1.25
-

Deferred tax asset arising on account

of

Difference between book balance

and tax balance of property, plant
193.42 80.09
and equipment

Provision for doubtful debts and

907.60
loans and advances 662.43

Provision for employee benefits 42.31

86.78

Others 23.72
72.97

1,167.05
902.27

Deferred tax assets (net) 1,165.80

902.27

Deferred tax assets (net) in relation

(Rs. in lakh)
to:

195
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Recognised in
Recognised in As at
As at other
Particulars statement of 31 March
1 April 2020 comprehensive
profit and loss 2021
income

Deferred tax liability arising on

account of

Unrealised foreign exchange gain 1.25 -

- 1.25

Sub total 1.25 -

- 1.25

Deferred tax asset arising on account

of

Investments at fair value through OCI - -

- -

Difference between book balance

and tax balance of property, plant 113.33
80.09 193.42
and equipment

Provision for doubtful debts and

245.17 -
loans and advances 662.43 907.60

Provision for employee benefits 7.24 (51.71)

86.78 42.31

Others (49.25) -
72.97 23.72

Sub total 316.49 (51.71)

902.27 1,167.05

Net deferred tax assets 315.24 (51.71)

902.27 - 1,165.80

Deferred tax assets (net) in relation

(Rs. in lakh)
to:

Recognised in
Recognised in other As at
As at
Particulars statement of comprehensive 31 March
1 April 2019

196
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

profit and loss income 2019

Deferred tax liability arising on

account of

Difference between book balance

and tax balance of property, plant (178.57) -
98.48 (80.09)
and equipment

Sub total (178.57) -

98.48 (80.09)

Deferred tax asset arising on account

of

Provision for doubtful debts and

(39.62) -
loans and advances 702.05 662.43

Provision for employee benefits (11.50) 11.07

87.21 86.78

Others 72.97
- 72.97

Sub total 21.85 11.07

789.26 822.18

Net deferred tax assets 200.42 11.07

690.78 902.27

[611000] Notes - Exploration for and evaluation of mineral resources

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of exploration and evaluation assets [TextBlock]
Whether there are any exploration and evaluation activities No No

197
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[611900] Notes - Accounting for government grants and disclosure of government assistance
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of accounting for government grants and disclosure of government
assistance [TextBlock]
Whether company has received any government grant or government assistance No No

[401100] Notes - Subclassification and notes on liabilities and assets

Other current liabilities, others [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other current liabilities, others [Axis] O1
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets [Abstract]
Disclosure of other current liabilities notes [Abstract]
Other current liabilities [Abstract]
Other current liabilities, others 4,199.42 1,819.4
Other current liabilities, others [Abstract]
Other current liabilities, others [Line items]
Payable towards Payable towards
Description of other current liabilities, others statutory dues statutory dues
Other current liabilities, others 4,199.42 1,819.4

Other non-current financial liabilities others [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other non-current financial liabilities others [Axis] O1
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets [Abstract]
Disclosure of other non-current financial liabilities notes [Abstract]
Other non-current financial liabilities [Abstract]
Other non-current financial liabilities, others 2,363.81 2,432.41
Other non-current financial liabilities others [Abstract]
Other non-current financial liabilities others [Line items]
Description other non-current financial liabilities others Lease liability Lease liability
Other non-current financial liabilities, others 2,363.81 2,432.41

Other current assets others [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other current assets others [Axis] O1
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets [Abstract]
Other current assets notes [Abstract]
Other current assets [Abstract]
Other current assets, others (A) 860.85 (B) 1,074
Other current assets others [Abstract]
Other current assets others [Line items]
Description of other current assets others Other current assets Other current assets
Other current assets, others (A) 860.85 (B) 1,074

Footnotes
(A) Including of Somany Home Innovation Limited of Rs. 168.50 Lakh
(B) Including of Hintastica Pvt Ltd - Rs. 0.50 Lacs

198
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Classification of inventories [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of inventories [Axis] Company inventories [Member] Raw materials [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Inventories notes [Abstract]
Classification of inventories [Abstract]
Classification of inventories [Line items]
Inventories 15,239.32 17,553.31 (A) 0.16 0
Goods in transit 5.64 0 0 0
at cost or net at cost or net at cost or net at cost or net
Mode of valuation realisable value, realisable value, realisable value, realisable value,
whichever is lower whichever is lower whichever is lower whichever is lower

Footnotes
(A) Packing material

Classification of inventories [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of inventories [Axis] Stock-in-trade [Member] Stores and spares [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Inventories notes [Abstract]
Classification of inventories [Abstract]
Classification of inventories [Line items]
Inventories 15,108.36 17,534.58 125.16 18.73
Goods in transit 5.64 0 0 0
at cost or net at cost or net at cost or net at cost or net
Mode of valuation realisable value, realisable value, realisable value, realisable value,
whichever is lower whichever is lower whichever is lower whichever is lower

Other non-current assets, others [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other non-current assets, others [Axis] O1
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets [Abstract]
Other non-current assets notes [Abstract]
Other non-current assets [Abstract]
Other non-current assets, others 1 0
Other non-current assets, others [Abstract]
Other non-current assets, others [Line items]
Description of other non-current assets, others Others Others
Other non-current assets, others 1 0

199
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Details of loans [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Non-current [Member]
Loans given other related parties
Classification of loans [Axis] Security deposits [Member]
[Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Loans notes [Abstract]
Disclosure of loans [Abstract]
Details of loans [Line items]
Loans , gross (A) 291.37 318.14 (B) 1,000 0
Allowance for bad and doubtful loans 0 0 0 0
Total loans 291.37 318.14 1,000 0
Details of loans due by directors, other
officers or others [Abstract]
Loans due by directors 0 0 0 0
Loans due by other officers 0 0 0 0
Loans due by others 0 0 0 0
Total loans due by directors, other
0 0 0 0
officers or others
Details of loans due by firms or
companies in which any director
is partner or director [Abstract]
Loans due by firms in which any director
0 0 0 0
is partner
Loans due by private companies in
0 0 0 0
which any director is director
Loans due by private companies in
0 0 0 0
which any director is member
Total loans due by firms or
companies in which any director 0 0 0 0
is partner or director

Footnotes
(A) Including of HSIL Limited of Rs. 2.52 Lakh
(B) The loan has been given to Somany Home Innovation Limited for normal business operations.

Details of loans [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Current [Member]
Classification of loans [Axis] Security deposits [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member]
31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets [Abstract]
Loans notes [Abstract]
Disclosure of loans [Abstract]
Details of loans [Line items]
Loans , gross (A) 59.59 0
Allowance for bad and doubtful loans 0 0
Total loans 59.59 0
Details of loans due by directors, other officers or others [Abstract]
Loans due by directors 0 0
Loans due by other officers 0 0
Loans due by others 0 0
Total loans due by directors, other officers or others 0 0
Details of loans due by firms or companies in which any director is partner
or director [Abstract]
Loans due by firms in which any director is partner 0 0
Loans due by private companies in which any director is director 0 0
Loans due by private companies in which any director is member 0 0
Total loans due by firms or companies in which any director is partner or
0 0
director

Footnotes
(A) Including of HSIL Limited of Rs. 59.59 Lakh

200
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of breakup of provisions [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Non-current [Member] Current [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Provisions notes [Abstract]
Disclosure of breakup of provisions [Abstract]
Disclosure of breakup of provisions [Line items]
Provisions [Abstract]
Provisions for employee benefits
[Abstract]
Provision leave encashment 328.35 321.06 45.21 17.6
Provision other employee related
(A) 70.87 (B) 61.48 (C) 4.5 (D) 8.13
liabilities
Total provisions for employee benefits 399.22 382.54 49.71 25.73
CSR expenditure provision 0 0 0 0
Other provisions (E) 231.64 (F) 186.64 0 0
Total provisions 630.86 569.18 49.71 25.73

Footnotes
(A) Provision for Long Service Award
(B) Provision for Long Service Award
(C) Provision for Long Service Award
(D) Provision for Long Service Award
(E) Provision for Warranty
(F) Provision for Warranty

Details of advances [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Non-current [Member]
Classification of advances [Axis] Capital advances [Member] Prepaid expenses [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of notes on advances [Abstract]
Disclosure of advances [Abstract]
Disclosure of advances [Line items]
Advances 19.1 20.26 0.18 0
Details of advance due by directors other
officers or others [Abstract]
Advance due by directors 0 0 0 0
Advance due by other officers 0 0 0 0
Advance due by others 0 0 0 0
Total advance due by directors other
0 0 0 0
officers or others
Details of advance due by firms or
companies in which any director
is partner or director [Abstract]
Advance due by firms in which any
0 0 0 0
director is partner
Advance due by private companies in
0 0 0 0
which any director is director
Advance due by private companies in
0 0 0 0
which any director is member
Total advance due by firms or
companies in which any director 0 0 0 0
is partner or director

201
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Details of advances [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Non-current [Member] Current [Member]
Deposits with statutory authorities
Classification of advances [Axis] Advances given suppliers [Member]
[Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of notes on advances [Abstract]
Disclosure of advances [Abstract]
Disclosure of advances [Line items]
Advances 91.5 123.45 (A) 2,883.54 (B) 1,152.96
Details of advance due by directors other
officers or others [Abstract]
Advance due by directors 0 0 0 0
Advance due by other officers 0 0 0 0
Advance due by others 0 0 0 0
Total advance due by directors other
0 0 0 0
officers or others
Details of advance due by firms or
companies in which any director
is partner or director [Abstract]
Advance due by firms in which any
0 0 0 0
director is partner
Advance due by private companies in
0 0 0 0
which any director is director
Advance due by private companies in
0 0 0 0
which any director is member
Total advance due by firms or
companies in which any director 0 0 0 0
is partner or director

Footnotes
(A) Including of HSIL Limited of Rs. 2078.91 Lakh
(B) Including of Somany Home Innovation Ltd - Rs. 47.03 Lacs

Details of advances [Table] ..(3)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Current [Member]
Classification of advances [Axis] Advances given employees [Member] Prepaid expenses [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of notes on advances [Abstract]
Disclosure of advances [Abstract]
Disclosure of advances [Line items]
Advances 23.54 55.29 48.81 371.74
Details of advance due by directors other
officers or others [Abstract]
Advance due by directors 0 0 0 0
Advance due by other officers 0 0 0 0
Advance due by others 0 0 0 0
Total advance due by directors other
0 0 0 0
officers or others
Details of advance due by firms or
companies in which any director
is partner or director [Abstract]
Advance due by firms in which any
0 0 0 0
director is partner
Advance due by private companies in
0 0 0 0
which any director is director
Advance due by private companies in
0 0 0 0
which any director is member
Total advance due by firms or
companies in which any director 0 0 0 0
is partner or director

202
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Details of advances [Table] ..(4)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Current [Member]
Deposits with statutory authorities
Classification of advances [Axis]
[Member]
Classification of assets based on security [Axis] Unsecured considered good [Member]
31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets [Abstract]
Disclosure of notes on advances [Abstract]
Disclosure of advances [Abstract]
Disclosure of advances [Line items]
Advances 3,456.58 3,053.32
Details of advance due by directors other officers or others [Abstract]
Advance due by directors 0 0
Advance due by other officers 0 0
Advance due by others 0 0
Total advance due by directors other officers or others 0 0
Details of advance due by firms or companies in which any director is
partner or director [Abstract]
Advance due by firms in which any director is partner 0 0
Advance due by private companies in which any director is director 0 0
Advance due by private companies in which any director is member 0 0
Total advance due by firms or companies in which any director is partner
0 0
or director

Other non-current liabilities others [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other non-current liabilities others [Axis] O1
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets [Abstract]
Other non-current liabilities [Abstract]
Other non-current liabilities others 88.39 131.18
Other non-current liabilities others [Abstract]
Other non-current liabilities others [Line items]
Employee related Employee related
Description of other non-current liabilities others payables payables
Other non-current liabilities others 88.39 131.18

Other current financial liabilities, others [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other current financial liabilities, others [Axis] O1 O2
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of other current financial liabilities
notes [Abstract]
Other current financial liabilities [Abstract]
Other current financial liabilities, others 4.21 2.95 3.97 77.58
Other current financial liabilities, others
[Abstract]
Other current financial liabilities, others
[Line items]
Description of other current financial Earnest money Earnest money Towards capital Towards capital
liabilities, others deposits deposits creditors creditors
Other current financial liabilities,
4.21 2.95 3.97 77.58
others

203
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Other current financial liabilities, others [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other current financial liabilities, others [Axis] O3 O4
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of other current financial liabilities
notes [Abstract]
Other current financial liabilities [Abstract]
Other current financial liabilities, others 2,027.01 2,373.91 (A) 1,269.63 966.5
Other current financial liabilities, others
[Abstract]
Other current financial liabilities, others
[Line items]
Description of other current financial Employee related Employee related Towards expenses Towards expenses
liabilities, others payables payables payable payable
Other current financial liabilities,
2,027.01 2,373.91 (A) 1,269.63 966.5
others

Footnotes
(A) Including of HSIL Limited of Rs. 178.80 Lakh

Other current financial liabilities, others [Table] ..(3)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other current financial liabilities, others [Axis] O5 O6
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of other current financial liabilities
notes [Abstract]
Other current financial liabilities [Abstract]
Other current financial liabilities, others 248.85 59.94 67.69 127.4
Other current financial liabilities, others
[Abstract]
Other current financial liabilities, others
[Line items]
Description of other current financial Commission Commission payable Gratuity payable Gratuity payable (net
liabilities, others payable to directors to directors (net of obligation) of obligation)
Other current financial liabilities,
248.85 59.94 67.69 127.4
others

Other current financial liabilities, others [Table] ..(4)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other current financial liabilities, others [Axis] O7
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets [Abstract]
Disclosure of other current financial liabilities notes [Abstract]
Other current financial liabilities [Abstract]
Other current financial liabilities, others (A) 10,462.84 (B) 6,673.01
Other current financial liabilities, others [Abstract]
Other current financial liabilities, others [Line items]
Description of other current financial liabilities, others Other payables Other payables
Other current financial liabilities, others (A) 10,462.84 (B) 6,673.01

Footnotes
(A) Mainly includes liability against sales and marketing expenses
(B) Mainly includes liability against sales and marketing expenses

204
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Other current financial assets others [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other current financial assets others [Axis] O1
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets [Abstract]
Other current financial assets [Abstract]
Other current financial assets others 817.92 1,560.23
Other current financial assets others [Abstract]
Other current financial assets others [Line items]
Description other current financial assets others Other receivable Other receivable
Other current financial assets others 817.92 1,560.23

Subclassification of trade receivables [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Current [Member]
Classification of assets based on security
Classification of assets based on security [Axis] Secured considered good [Member]
[Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of notes on trade receivables [Abstract]
Subclassification of trade receivables [Abstract]
Subclassification of trade receivables [Line
items]
Breakup of trade receivables [Abstract]
Trade receivables, gross 28,241.34 26,819.07 1,510.1 1,447.4
Allowance for bad and doubtful debts 3,534.82 2,580.62 0 0
Total trade receivables 24,706.52 24,238.45 1,510.1 1,447.4
Details of trade receivables due by
directors, other officers or others
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Trade receivables due by others 0 0
Total trade receivables due by
0 0
directors, other officers or others
Details of trade receivables due by firms
or companies in which any director is
partner or director [Abstract]
Trade receivables due by firms in
0 0
which any director is partner
Trade receivables due by private
companies in which any director is 0 0
director
Trade receivables due by private
companies in which any director is 0 0
member
Total trade receivables due by
firms or companies in which any 0 0
director is partner or director

205
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Subclassification of trade receivables [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Current [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Doubtful [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of notes on trade receivables [Abstract]
Subclassification of trade receivables [Abstract]
Subclassification of trade receivables [Line
items]
Breakup of trade receivables [Abstract]
Trade receivables, gross 23,196.42 22,791.05 3,534.82 2,580.62
Allowance for bad and doubtful debts 0 0 3,534.82 2,580.62
Total trade receivables 23,196.42 22,791.05 0 0
Details of trade receivables due by
directors, other officers or others
[Abstract]
Trade receivables due by directors 0 0 0 0
Trade receivables due by other officers 0 0 0 0
Trade receivables due by others 0 0 0 0
Total trade receivables due by
0 0 0 0
directors, other officers or others
Details of trade receivables due by firms
or companies in which any director is
partner or director [Abstract]
Trade receivables due by firms in
0 0 0 0
which any director is partner
Trade receivables due by private
companies in which any director is 0 0 0 0
director
Trade receivables due by private
companies in which any director is 0 0 0 0
member
Total trade receivables due by
firms or companies in which any 0 0 0 0
director is partner or director

206
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Textual information (28)
Disclosure of notes on trade receivables explanatory [TextBlock] [See below]
Advances, non-current 110.78 143.71
Total other non-current assets 111.78 143.71
Disclosure of notes on cash and bank balances explanatory [TextBlock]
Fixed deposits with banks 0 0
Other balances with banks 86.51 67.88
Total balance with banks 86.51 67.88
Cheques, drafts on hand 0 50.6
Cash on hand 2.18 3.47
Others 402.39 52.34
Total cash and cash equivalents 491.08 174.29
Total cash and bank balances 491.08 174.29
Nature of other cash and cash equivalents others others
Balances held with banks to extent held as margin money 0 0
Total balances held with banks to extent held as
margin money or security against borrowings, 0 0
guarantees or other commitments
Bank deposits with more than 12 months maturity 0 0
Total other current financial assets 817.92 1,560.23
Advances, current 6,412.47 4,633.31
Total other current assets 7,273.32 5,707.31
Security deposits refundable, Non-current 2,983.89 2,797.38
Total other non-current financial liabilities 5,347.7 5,229.79
Nature of other provisions warranty warranty
Total other non-current liabilities 88.39 131.18
Current maturities of long-term debt 353.32 178.04
Current maturities of finance lease obligations 446.64 417.78
Interest accrued on borrowings 37.49 57.71
Interest accrued on public deposits 0 0
Interest accrued others 0 0
Unpaid dividends 0 0
Retention money payable 45.72 4.92
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Debentures claimed but not paid 0 0
Public deposit payable, current 0 0
Derivative liabilities 0 0
Total other current financial liabilities 14,967.37 10,939.74
Advance received from customers 613.67 594.94
Total other advance 613.67 594.94
Current liabilities portion of share application money pending
0 0
allotment
Total other payables, current 0 0
Total other current liabilities 4,813.09 2,414.34

207
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (28)

Disclosure of notes on trade receivables explanatory [Text Block]

Movement in the allowance for provision for impairment/Expected credit loss (Rs. in lakh)

As at As at
Particulars 31 March 31 March
2021 2020

Opening balance
2,580.62 1,989.49

Expected credit losses provided for during the year (Refer note 36)
954.20 591.14

Amounts written back during the year (net) -

(0.01)

3,534.82 2,580.62

Trade receivables are pledged against the borrowings obtained by the Company as
referred in note 23

[401200] Notes - Additional disclosures on balance sheet

Details of disclosures required under MSMED Act 2006 [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Micro small medium enterprises [Axis] M1
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Additional balance sheet notes [Abstract]
Details of disclosures required under MSMED Act 2006 [Abstract]
Details of disclosures required under MSMED Act 2006 [Line items]
Principal and interest due remaining unpaid [Abstract]
Principal due remaining unpaid 17.14 302.9
Interest due remaining unpaid 0.61 86.07
Total principal and interest due remaining unpaid 17.75 388.97
Amount of interest paid under MSMED Act 2006 63.47 0
Amount of payments made to supplier beyond due date during year 0 0
Amount of interest due and payable for period 136.27 0
Amount of interest accrued and remaining unpaid at end of accounting year 136.88 86.07
Amount of further interest due and payable even in succeeding year 0 0
Maximum amount outstanding for period from micro small medium enterprises 0 0
Name supplier being micro small medium enterprises various various

208
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Textual information (29)
Disclosure of additional balance sheet notes explanatory [TextBlock] [See below]
Additional balance sheet notes [Abstract]
Contingent liabilities and commitments [Abstract]
Classification of contingent liabilities [Abstract]
Claims against company not acknowledged as debt 143.11 55.16
Other money for which company is contingently liable 461.3 553.94
Total contingent liabilities 604.41 609.1
Classification of commitments [Abstract]
Estimated amount of contracts remaining to be executed on
262.46 173.87
capital account and not provided for
Total commitments 262.46 173.87
Total contingent liabilities and commitments 866.87 782.97
Details regarding dividends [Abstract]
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
[INR/shares] 0 [INR/shares] 0
shareholders
Amount of dividends proposed to be distributed to preference
0 0
shareholders
Amount of per share dividend proposed to be distributed to
[INR/shares] 0 [INR/shares] 0
preference shareholders
Arrears of fixed cumulative dividends on preference shares 0 0
Percentage of proposed dividend 0.00% 0.00%
Details of disclosures required under MSMED Act 2006 [Abstract]
Principal and interest due remaining unpaid [Abstract]
Details of share capital held by foreign companies [Abstract]
Percentage of share capital held by foreign company 0.00% 0.00%
Value of share capital held by foreign company 0 0
Percentage of paid-up capital held by foreign holding company and
0.00% 0.00%
or with its subsidiaries
Value of paid-up capital held by foreign holding company and or
0 0
with its subsidiaries
Details of deposits [Abstract]
Deposits accepted or renewed during period 0 0
Deposits matured and claimed but not paid during period 0 0
Deposits matured and claimed but not paid 0 0
Deposits matured but not claimed 0 0
Interest on deposits accrued and due but not paid 0 0
Disclosure of equity share warrants [Abstract]
Changes in equity share warrants during period [Abstract]
Additions to equity share warrants during period 0 0
Deductions in equity share warrants during period 0 0
Total changes in equity share warrants during period 0 0
Equity share warrants at end of period 0 0
Breakup of equity share warrants [Abstract]
Equity share warrants for existing members 0 0
Equity share warrants for others 0 0
Total equity share warrants 0 0
Details of share application money received and paid [Abstract]
Share application money received during year 0 0
Share application money paid during year 0 0
Amount of share application money received back during year 0 0
Amount of share application money repaid returned back during year 0 0
Number of person share application money paid during year 0 0
Number of person share application money received during year 0 0
Number of person share application money paid as at end of year 0 0
Number of person share application money received as at end of year 0 0
Share application money received and due for refund 0 0
Disclosure of whether all assets and liabilities are registered with
Yes Yes
company
Details regarding cost records and cost audit[Abstract]
Details regarding cost records [Abstract]
Whether maintenance of cost records by company has been
mandated under Companies (Cost Records and Audit) Rules, No No
2014
Details regarding cost audit [Abstract]

209
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Whether audit of cost records of company has been mandated

No No
under Rules specified in SN 1
Net worth of company 25,925.32 18,579.26
Details of unclaimed liabilities [Abstract]
Unclaimed share application refund money 0 0
Unclaimed matured debentures 0 0
Unclaimed matured deposits 0 0
Interest unclaimed amount 0 0
Financial parameters balance sheet items [Abstract]
Investment in subsidiary companies 50.5 75.34
Investment in government companies 0 0
Amount due for transfer to investor education and protection fund
0 0
(IEPF)
Gross value of transactions with related parties 64,262.78 333.71
Number of warrants converted into equity shares during period 0 0
Number of warrants converted into preference shares during period 0 0
Number of warrants converted into debentures during period 0 0
Number of warrants issued during period (in foreign currency) 0 0
Number of warrants issued during period (INR) 0 0
Number of shareholders to whom shares are allotted under private
0 0
placement during period

210
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (29)

Disclosure of additional balance sheet notes explanatory [Text Block]

Disclosure under MSME Act, 2006

Dues to micro and small enterprises as defined under the Micro, Small and Medium
Enterprises Development Act (MSMED), 2006 to the extent identified and information available
with the Company pursuant to section 22 of the Micro, Small and Medium Enterprises
Development Act (MSMED), 2006, details as certified by the management are mentioned
below:

(Rs. in
lakh)

As at As at
Particulars 31 March 31 March
2021 2020

Principal amount overdue remaining unpaid to any supplier

17.14 302.90

Interest due thereon remaining unpaid to any supplier

0.61 86.07

Interest paid by the Company in terms of Section 16 of MSMED Act, 2006, along with the
Nil
amount of the payment made to the suppliers beyond the appointed day during the year 63.47

Interest due and payable for the period of delay in making payment (which has been paid but
beyond the appointed day during the year) but without adding the interest specified under Nil
136.27
MSMED Act, 2006

Interest accrued and remaining unpaid

136.88 86.07

Further interest remaining due and payable even in the succeeding years, until such date when
the interest dues as above are actually paid to the small enterprise for the purpose of Nil Nil
disallowance of a deductible expenditure under section 23 of the MSMED Act, 2006.

211
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Note 27 - Provision for income tax (net)

(Rs. in lakh)

As at
As at
Particulars 31 March
31 March 2020
2021

Provision for Income tax opening

554.13 4,283.99

Provision for the year

2,863.33 1,830.23

Earlier year income tax

(427.44) -

2,990.02 6,114.22

Less: Advance tax paid *

2,210.44 5,560.09

779.58 554.13

* Including advance tax of Rs. Nil (previous year Rs.

1100 lakh) paid by HSIL Limited and endorsed in
favour of the Company post implementation of
Scheme.

Note 50 - Disclosure under

section 186(4) of the
Companies Act, 2013

(Rs. in lakh)

Halis International Limited, Halis International Limited,

Particulars Mauritius (Wholly owned Mauritius (Wholly owned
subsidiary) subsidiary)

As at 31 March 2021 As at 31 March 2020

212
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Guarantee

Guarantees given as at the

- -
beginning of the financial year

Guarantees given during the

- -
financial year

Guarantee closed during the

- -
year

Guarantees given as at the

- -
end of the financial year

Investments

Investments at the beginning

75.22 75.22
of the financial year

Additions during the financial

52.10 -
year

Provision for diminution in the

76.82 -
value of during the year

Investment at the end of the

50.50 75.22
financial year

Loans and advances

Loans at the beginning of the

- -
financial year

Additions during the financial

- -
year

Return back during the year - -

Loans at the end of the

- -
financial year

213
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Note 51 - Impact of Covid-19

To restrain the wide spread of COVID-19 pandemic in India, the

Government of India declared lockdowns which impacted the business
activities during first half of the financial year 2020-2021. Accordingly results
of year ended on 31st March 2021 are not comparable with corresponding
year ended on 31st March 2020, on account of restriction in business
activities. Considering current market scenario and company's quality
product portfolio, brand image, long-standing relationships & goodwill with
its customers, suppliers and other stakeholders, Company expects that the
business operations, cash flows, future revenue, assets and liabilities will
sustain going forward.

Note 52 - GST Note

The annual return of GST for Financial Year 2020-21 is under process of
filing with statutory authorities. The management believes that there will not
be any material impact over financial statements after final submission/filing.

Note 53 :- Gratuity valuation

Gratuity liability as on 31st March ,2021 has been provided based on the
actuarial valuation however pending final allocation of fund assets among
transferor and resulting companies i.e. Somany home innovation Limited
and Brilloca has been done on the basis of estimates as per the
management of the Company and transferor Company (HSIL Limited)

Note 54 - Social security code

The Code on Social Security, 2020 ('Code') relating to employee benefits

during employment and post-employment benefits received Indian
Parliament's approval and Presidential assent in September 2020. The
Code has been published in the Gazette of India and subsequently, on
November 13, 2020, draft rules were published and stakeholders'
suggestions were invited. However, the date on which the Code will come
into effect has not been notified. The Company will assess the impact of the
Code when it comes into effect and will record any related impact in the
period the Code becomes effective.

Note 55 :- Dividend declaration

The Board of Directors have recommended a dividend of 500 % i.e. Rs.

10/- on equity share of Rs.2/- each for the year ended 31st March 2021
subject to approval of shareholders in the ensuing Annual General Meeting.
(The total estimated equity dividend to be paid is Rs. 2450.00 lakh Previous
year interim and final dividend of Rs. 2500 lakh exclusive of dividend
distribution tax)

Note 56 :- Liquidation of stepdown subsidiary

214
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Two foreign stepdown subsidiaries namely, Alchemy International

Cooperatief U.A and Haas International B.V., incorporated in Netherlands,
have been liquidated during the year ended 31st March 2021.

Note 57 :- Change of useful life

Based on technical assessments carried out by technical experts in line with

usage & practices, the Company had during the year revised the useful life
of certain class of Property, Plant and Equipment. The aforesaid revision in
useful life had been given effect from 1st April 2020. The depreciation for
year ended 31st March 2021 is lower by Rs. 207.04 lakh.

Note 58 - Previous period figures have been regrouped /re-arranged

wherever considered necessary to confirm to the current year's
classification.

[611800] Notes - Revenue

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020
to
31/03/2021
Textual information (30)
Disclosure of revenue [TextBlock] [See below]

215
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (30)

Disclosure of revenue [Text Block]

Revenue recognition

Revenue from contracts with customers are recognized when the performance obligation towards customer have been made i.e on transfer of
control of promised goods or services to a customer at an amount that reflects the consideration to which the Company is expected to be
entitled to in exchange for those goods or services.

Revenue towards satisfaction of a performance obligation is measured at the amount of transaction price (net of variable consideration)
allocated to that performance obligation. Revenue is recognized net of sales reductions such as discounts and sales incentives granted . This
variable consideration is estimated based on the expected value of outflow.

Sale of products:

Revenue from the sale of products is recognized when the Company has transferred control of the goods to the buyer and the buyer obtains
the benefits from the goods, the potential cash flows and the amount of revenue (the transaction price) can be measured reliably, and it is
probable that the Company will collect the consideration to which it is entitled to in exchange for the goods.

Sales - related warranties associated with the goods are integral to sales price and cannot be purchased separately, hence they serve as an
assurance that the products sold comply with agreed - upon specifications. Accordingly, the Company accounts for warranties in accordance
with Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets.

Rendering of services:

Revenue from services is recognized over time by measuring progress towards satisfaction of performance obligation for the services
rendered.

Interest and dividends

Interest income and expenses are reported on an accrual basis using the effective interest method. Dividends are recognised at the time the
right to receive payment is established.

[612400] Notes - Service concession arrangements

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of service concession arrangements [TextBlock]
Whether there are any service concession arrangments No No

216
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[612000] Notes - Construction contracts

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of notes on construction contracts [TextBlock]
Whether there are any construction contracts No No

[612600] Notes - Employee benefits

Disclosure of defined benefit plans [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Domestic defined benefit plans
Defined benefit plans [Axis]
[Member]
Defined benefit plans categories [Axis] EB1
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of defined benefit plans [Abstract]
Disclosure of defined benefit plans [Line items]
Description of type of plan Gratuity Gratuity
Surplus (deficit) in plan [Abstract]
Defined benefit obligation, at present value 563.86 557.45
Plan assets, at fair value 496 430.05
Net surplus (deficit) in plan -67.86 -127.4
Actuarial assumption of discount rates 6.95% 6.65%

Disclosure of net defined benefit liability (assets) [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Defined benefit plans [Axis] Domestic defined benefit plans [Member]
Net defined benefit liability (assets) [Axis] Present value of defined benefit obligation [Member]
Defined benefit plans categories [Axis] EB1
01/04/2020 01/04/2019
to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of net defined benefit liability (assets) [Abstract]
Disclosure of net defined benefit liability (assets) [Line items]
Description of type of plan Gratuity Gratuity
Changes in net defined benefit liability (assets) [Abstract]
Current service cost, net defined benefit liability
141.31 123.07
(assets)
Interest expense (income), net defined benefit liability
34.32 27.08
(assets)
Gain (loss) on remeasurement, net defined benefit
liability (assets) [Abstract]
Actuarial losses (gains) arising from changes in
demographic assumptions, net defined benefit 20.97 39.68
liability (assets)
Actuarial losses (gains) arising from changes in
financial assumptions, net defined benefit 21.04 -56.19
liability (assets)
Total loss (gain) on remeasurement, net defined
42.01 -16.51
benefit liability (assets)
Increase (decrease) through other changes, net defined
-127.21 -32.75
benefit liability (assets)
Total increase (decrease) in net defined benefit liability
6.41 133.91
(assets)
Net defined benefit liability (assets) at end of period 563.86 557.45 423.54

217
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Textual information (31)
Disclosure of employee benefits [TextBlock] [See below]
Disclosure of defined benefit plans [TextBlock]
Whether there are any defined benefit plans Yes Yes
Disclosure of net defined benefit liability (assets) [TextBlock]

218
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (31)

Disclosure of employee benefits [Text Block]

Note 40 - Employee benefits

A. Defined contribution plan

The Company operates defined contribution

retirement benefit plans for all employees. The
Provident Fund contributions are made to Regional
Provident Fund, the Company has no further
obligations beyond its monthly contributions.

The Company's contribution to Provident Fund and

Superannuation Fund aggregating to Rs. 440.31 lakh
(previous year Rs. 362.54 lakh ) has been recognised
in the Statement of Profit and Loss under the head
Employee Benefits Expense.

B. Defined benefit plans

Gratuity

The Company operates a gratuity plan covering

qualifying employees. The benefit payable is the
greater of the amount calculated as per the Payment
of Gratuity Act, 1972 or the Company Scheme
applicable to the employee. The benefit vests upon
completion of five years of continuous service and
once vested it is payable to employees on retirement
or on termination of employment. In case of death
while in service, the gratuity is payable irrespective of
vesting. The Company makes annual contribution to
the group gratuity Scheme administered by the Birla
Sun Life Insurance Company Limited. (Refer note
53).

Details of the Company's defined benefit plans are as

follows:

(Rs. in
lakh)

Funded plan

Particulars Gratuity

219
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

31 March 31 March
2021 2020

Current service cost

141.31 123.07

Net interest expense/(income)

4.43 (0.35)

Components of defined benefit costs recognised in

profit or loss 145.74 122.72

Net actuarial (gain)/loss

(42.01) 16.51

Expected return on plan assets excluding interest

income (163.44) 26.67

Components of defined benefit costs recognised in

other comprehensive income (205.45) 43.18

I. Net asset/(liability) recognised in the balance sheet

as at 31 March

1. Present value of defined benefit obligation

563.86 557.45

2. Fair value of plan assets

496.17 430.05

3. Deficit
67.69 127.40

4. Current portion of the above

67.69 127.40

II. Change in the obligation during the year ended 31

March

1. Present value of defined benefit obligation at the

beginning of the year * 557.45 423.54

220
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

2. Expenses recognised in the statements of profit

and loss

- Current service cost

141.31 123.07

- Interest expense
34.32 27.08

3. Recognised in other comprehensive income

- Actuarial (gain)/loss arising from experience

adjustments (20.97) (39.68)

- Actuarial (gain)/loss arising from financial

assumption (21.04) 56.19

4. Benefit payments
(127.21) (32.75)

5. Present value of defined benefit obligation at the

end of the year 563.86 557.45

(Rs. in
lakh)

Funded
plan

Particulars Gratuity

31 March 31 March
2021 2020

III. Change in fair value of assets

1. Fair value of plan assets at the beginning of the

year * 430.05 412.42

2. Recognised in the statement profit and loss

- Expected return on plan assets

29.89 27.43

221
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

3. Recognised in other comprehensive income

- Actual return on plan assets in excess of the

expected return 163.44 (26.67)

4. Contributions by employer (including benefit

payments recoverable) - 49.62

5. Benefit payments
(127.21) (32.75)

6. Fair value of plan assets at the end of the year

496.17 430.05

IV. The major categories of plan assets

The Company made annual contribution to the Birla

Sun Life Insurance Company Limited ('BSL') of an
amount advised by the BSL. The Company was
informed by BSL that the planned assets are held in
growth/fixed interest bonds.

31 March 31 March
V. Actuarial assumptions
2021 2020

1. Discount rate 6.95% 6.65%

2. Expected rate of increase in compensation level 6.50% 6.50%

3. Expected rate of return on plan assets 6.95% 6.65%

4. Attrition rate 1.00% 1.00%

IALM IALM
5. Mortality table
2012-14 2006-08

6. Superannuation age 58 58

VI. Sensitivity analysis

222
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

(Rs. in
lakh)

31 March 31 March
Particulars
2021 2020

Effect on Effect on
Change in Change in
gratuity gratuity
assumption assumption
obligation obligation

Discount rate 0.50% 0.50%

(32.65) (30.73)

-0.50% -0.50%
35.71 33.59

Expected rate of increase in compensation level 0.50% 0.50%

34.01 31.69

-0.50% -0.50%
(31.51) (29.29)

The above sensitivity analysis is based on a change

in an assumption while holding all other assumptions
constant. In practice, this is unlikely to occur, and
changes in some of the assumptions may be
correlated. When calculating the sensitivity of the
defined benefit obligation to significant actuarial
assumptions the same method (projected unit credit
method) has been applied as when calculating the
defined benefit obligation recognised within the
balance sheet.

(Rs. in
VII. Experience adjustments :
lakh)

FY
FY 2020-21
2019-20

1. Defined benefit obligation

563.86 557.45

2. Fair value of plan assets

496.17 430.05

223
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

3. Surplus/(deficit)
(67.69) (127.40)

4. Experience adjustment on plan liabilities gain/(loss)

20.97 39.68

The expected rate of return on plan assets is based

on the average long term rate of return expected on
investments of the fund during the estimated term of
obligation.

The estimate of future salary increases, considered in

actuarial valuation, takes into account inflation,
seniority, promotion and other relevant factors, such
as supply and demand in the employment market.

C. Other long-term benefits - Compensated absences

(unfunded)

(Rs. in
lakh)

For the For the

year ended year ended

31 March 31 March
2021 2020

Amounts recognised in the balance sheet

Non current (Refer note 20)

328.35 321.06

Current (Refer note 28)

45.21 17.60

373.56 338.66

224
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Amounts recognised in the statement of profit and

loss

Current service cost

117.46 102.87

Interest cost
23.03 23.35

Actuarial loss
49.31 (1.76)

Total included in employee benefits expense

189.80 124.46

Reconciliation of opening and closing balances of

benefit obligations

Change in benefit obligation

Defined benefit obligation at the beginning of the year

338.66 305.21

Interest cost
23.03 23.35

Current service cost

117.46 102.87

Benefits paid
(154.90) (91.01)

Actuarial loss
49.31 (1.76)

Defined benefit obligation at the end of the year

373.56 338.66

The average duration of remaining working life at the

end of the reporting period is 16.52 years (Previous
year 17.05 years)

225
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[612800] Notes - Borrowing costs

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of borrowing costs [TextBlock]
Whether any borrowing costs has been capitalised during the year No No

[700100] Notes - Key managerial personnels and directors remuneration and other information

Disclosure of key managerial personnels and directors and remuneration to key managerial personnels and directors [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Key managerial personnels and directors [Axis] K1 K2 K3 K4
01/04/2020 01/04/2020 01/04/2020 01/04/2020
to to to to
31/03/2021 31/03/2021 31/03/2021 31/03/2021
Disclosure of key managerial personnels and directors and
remuneration to key managerial personnels and directors
[Abstract]
Disclosure of key managerial personnels and directors
and remuneration to key managerial personnels and
directors [LineItems]
SALIL KUMAR GIRDHARI LAL
Name of key managerial personnel or director BHANDARI
SANDIP SOMANY
SULTANIA
ASHOK JAIPURIA

Director identification number of key managerial

00017566 00053597 00060931 00214707
personnel or director
Date of birth of key managerial personnel or
28/11/1957 16/12/1963 16/10/1945 11/09/1953
director
Designation of key managerial personnel or director Director Managing Director Director Director
Degree in Associate
of Arts and Business
Qualification of key managerial personnel or B.Com, Diploma in
FCA, B.Com Hons B.Com, FCA, FCS Administration and
director Ceramics (US)
Diploma in
Marketing Science
Shares held by key managerial personnel or director [shares] 0 (A) [shares] 1 (B) [shares] 1 [shares] 0
Key managerial personnel or director remuneration
[Abstract]
Gross salary to key managerial personnel or
director [Abstract]
Salary key managerial personnel or director 0 0 0 0
Gross salary to key managerial personnel or
0 0 0 0
director
Total key managerial personnel or director
0 0 0 0
remuneration

Footnotes
(A) held as nominee
(B) held as nominee

226
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of key managerial personnels and directors and remuneration to key managerial personnels and directors [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Key managerial personnels and directors [Axis] K5 K6 K7 K8
01/04/2020 01/04/2020 01/04/2020 01/04/2020
to to to to
31/03/2021 31/03/2021 31/03/2021 31/03/2021
Disclosure of key managerial personnels and directors and
remuneration to key managerial personnels and directors
[Abstract]
Disclosure of key managerial personnels and directors
and remuneration to key managerial personnels and
directors [LineItems]
RAINER
Name of key managerial personnel or director SIEGFRIED ALPANA PARIDA PAYAL MAKHIJA SANDEEP SIKKA
SIMON
Director identification number of key managerial
03543040 06796621
personnel or director
Permanent account number of key managerial
AIBPM5745K AATPS3365D
personnel or director
Date of birth of key managerial personnel or
07/03/1950 22/01/1963
director
Designation of key managerial personnel or director Director Director Company Secretary CFO
Doctorate and a Graduate from IIM
Degree in Business Ahmedabad and De
Qualification of key managerial personnel or Administration from g r e e i n B.Com Hons, ACA,
CS
director St . Gal len Economics from St. AICWA
University, Stephen, Delhi
Switzerland University
Shares held by key managerial personnel or director [shares] 0 [shares] 0 [shares] 0 [shares] 0
Key managerial personnel or director remuneration
[Abstract]
Gross salary to key managerial personnel or
director [Abstract]
Salary key managerial personnel or director 0 0 0 0
Gross salary to key managerial personnel or
0 0 0 0
director
Total key managerial personnel or director
0 0 0 0
remuneration

[612200] Notes - Leases

Disclosure of finance lease and operating lease by lessee [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Later than one year and not later than
Maturity [Axis] Not later than one year [Member]
five years [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of finance lease and operating lease by
lessee [Abstract]
Disclosure of finance lease and operating lease
by lessee [Line items]
Minimum finance lease payments payable 666.02 626.38 2,130.62 2,252.96

Disclosure of finance lease and operating lease by lessee [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Maturity [Axis] Later than five years [Member]
31/03/2021 31/03/2020
Disclosure of finance lease and operating lease by lessee [Abstract]
Disclosure of finance lease and operating lease by lessee [Line items]
Minimum finance lease payments payable 822.26 798.67

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Textual information (32)
Disclosure of leases [TextBlock] [See below]
Whether company has entered into any lease agreement Yes Yes
Disclosure of finance lease and operating lease by lessee [TextBlock]
Whether any operating lease has been converted to financial lease or
No No
vice-versa

227
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (32)

Disclosure of leases [Text Block]

Note 47 Adoption of Ind AS 116 Leases

Effective April 1, 2019, the Company adopted Ind AS 116 "Leases" and applied the
standard to all lease contracts existing on April 1, 2019 using the modified retrospective
method. Consequently, the company recorded the lease liability at the present value of
the future lease payments discounted at the incremental borrowing rate and the right of
use asset at the date of initial application. Comparatives as at and for the year ended
March 31, 2019 have not been retrospectively adjusted and therefore will continue to be
reported under the accounting policies included as part of our Annual Report for year
ended March 31, 2021.
Leases for which the Company is a lessor is classified as a finance or operating lease.
Whenever the terms of the lease transfer substantially all the risks and rewards of
ownership to the lessee, the contract is classified as a finance lease. All other leases
are classified as operating leases. For operating leases, rental income is recognized on
a straight line basis over the term of the relevant lease.

The following is the break-up of current and non-current lease liabilities as at March 31,
2021

(Rs.
in
lakh)

As at
As at
31
Particulars 31 March
March
2020
2021

Current lease liabilities

446.64 417.78

Non current lease liabilities

2,363.81 2,432.41

Total
2,810.45 2,850.19

The following is the movement in lease liabilities during the year ended March 31, 2020:

As at
As at

228
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Particulars 31 31 March
March 2020
2021

Balance at the beginning

2,850.19 -

Addition
736.43 3,205.79

Finance cost accrued during the period

275.57 224.99

Deletions /adjustment
309.57 -

Payment of lease liabilities

651.87 580.59

Lease concession
90.30 -

Balance at the end

2,810.45 2,850.19

The table below provides details regarding the contractual maturities of lease liabilities
as at March 31, 2021 on an undiscounted basis:

As at
As at
31
Particulars 31 March
March
2020
2021

Less than one year

666.02 626.38

One to five years

2,130.62 2,252.96

More than five years

822.26 798.67

Total
3,618.90 3,678.01

229
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Rental expense recorded for short-term leases was Rs. 961.47 lakh (Previous period
Rs. 963.14 lakh) for the year ended March 31,2021

[612300] Notes - Transactions involving legal form of lease

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of arrangements involving legal form of lease [TextBlock]
Whether there are any arrangements involving legal form of lease No No

[612900] Notes - Insurance contracts

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of insurance contracts [TextBlock]
Whether there are any insurance contracts as per Ind AS 104 No No

[613100] Notes - Effects of changes in foreign exchange rates

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of effect of changes in foreign exchange rates [TextBlock]
Whether there is any change in functional currency during the year No No
Description of presentation currency INR

[500100] Notes - Subclassification and notes on income and expenses

Miscellaneous other operating revenues [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Miscellaneous other operating revenues [Axis] O1 O2
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of other operating revenues [Abstract]
Other operating revenues [Abstract]
Miscellaneous other operating revenues 1,650.54 624.66 87.11 132.23
Miscellaneous other operating revenues [Abstract]
Miscellaneous other operating revenues
[LineItems]
Sundry balances
Sundry balances and Gain on foreign
Description of miscellaneous other operating and liabilities no Gain on foreign
liabilities no longer e x c h a n g e
revenues longer required, exchange fluctuations
required, written back fluctuations
written back
Miscellaneous other operating revenues 1,650.54 624.66 87.11 132.23

230
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Miscellaneous other operating revenues [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Miscellaneous other operating revenues [Axis] O3 O4
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of other operating revenues [Abstract]
Other operating revenues [Abstract]
Miscellaneous other operating revenues 60.34 39.16 9.52 37.75
Miscellaneous other operating revenues [Abstract]
Miscellaneous other operating revenues
[LineItems]
Description of miscellaneous other operating Insurance claims Insurance claims
Scrap sales Scrap sales
revenues received received
Miscellaneous other operating revenues 60.34 39.16 9.52 37.75

Miscellaneous other operating revenues [Table] ..(3)

Unless otherwise specified, all monetary values are in Lakhs of INR
Miscellaneous other operating revenues [Axis] O5
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of other operating revenues [Abstract]
Other operating revenues [Abstract]
Miscellaneous other operating revenues 560.04 583
Miscellaneous other operating revenues [Abstract]
Miscellaneous other operating revenues [LineItems]
Miscellaneous Miscellaneous
Description of miscellaneous other operating revenues receipts receipts
Miscellaneous other operating revenues 560.04 583

231
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Subclassification and notes on income and expense explanatory [TextBlock]
Disclosure of revenue from operations [Abstract]
Disclosure of revenue from operations for other than finance company
[Abstract]
Revenue from sale of products 1,23,807.35 1,14,656.73
Revenue from sale of services 21.11 13.97
Other operating revenues 2,367.55 1,416.8
Other operating revenues 2,367.55 1,416.8
Total revenue from operations other than finance company 1,26,196.01 1,16,087.5
Total revenue from operations 1,26,196.01 1,16,087.5
Disclosure of other operating revenues [Abstract]
Other operating revenues [Abstract]
Miscellaneous other operating revenues 2,367.55 1,416.8
Total other operating revenues 2,367.55 1,416.8
Total other operating revenues 2,367.55 1,416.8
Miscellaneous other operating revenues [Abstract]
Miscellaneous other operating revenues 2,367.55 1,416.8
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on current investments [Abstract]
Interest on fixed deposits, current investments 37.69 0
Interest on other current investments 22.8 13.03
Total interest income on current investments 60.49 13.03
Interest income on non-current investments [Abstract]
Interest on fixed deposits, non-current investments 0 0
Interest on other non-current investments 77.43 0
Total interest income on non-current investments 77.43 0
Total interest income 137.92 13.03
Dividend income [Abstract]
Dividend income current investments [Abstract]
Dividend income current investments from subsidiaries 0 0
Total dividend income current investments 0 0
Dividend income non-current investments [Abstract]
Dividend income non-current investments from subsidiaries 0 0
Total dividend income non-current investments 0 0
Total dividend income 0 0
Net gain/loss on sale of investments [Abstract]
Net gain/loss on sale of current investments 0.71 0.01
Total net gain/loss on sale of investments 0.71 0.01
Rental income on investment property [Abstract]
Rental income on investment property, current 0.08 0.02
Total rental income on investment property 0.08 0.02
Other non-operating income [Abstract]
Surplus on disposal, discard, demolishment and destruction of
7.82 5.21
depreciable property, plant and equipment
Miscellaneous other non-operating income 1,675.59 2,035.94
Total other non-operating income 1,683.41 2,041.15
Total other income 1,822.12 2,054.21
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense non-current loans [Abstract]
Interest expense non-current loans, banks 299.3 206.05
Total interest expense non-current loans 299.3 206.05
Interest expense current loans [Abstract]
Interest expense current loans, banks 630.39 1,355.02
Total interest expense current loans 630.39 1,355.02
Interest expense deposits 119.19 99.2
Interest expense other borrowings 3.36 7.72
Interest lease financing 275.56 224.99
Other interest charges 207.74 119.25
Total interest expense 1,535.54 2,012.23
Other borrowing costs 0 0
Total finance costs 1,535.54 2,012.23
Employee benefit expense [Abstract]
Salaries and wages 11,232.58 11,491.72
Managerial remuneration [Abstract]

232
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Remuneration to directors [Abstract]

Salary to directors 270.49 107.5
Commission to directors 149.47 0
Other benefits to directors 76.74 33.13
Total remuneration to directors 496.7 140.63
Remuneration to manager [Abstract]
Salary to manager 0 0
Total remuneration to manager 0 0
Total managerial remuneration 496.7 140.63
Contribution to provident and other funds [Abstract]
Contribution to provident and other funds for others 597.09 512.51
Total contribution to provident and other funds 597.09 512.51
Staff welfare expense 452.08 543.05
Total employee benefit expense 12,778.45 12,687.91
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 2,333.68 2,359.46
Amortisation expense 41.5 53.09
Total depreciation, depletion and amortisation expense 2,375.18 2,412.55
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 409.01 325.01
Power and fuel 0 3.57
Rent 961.47 963.14
Repairs to building 5.54 12.05
Repairs to machinery 1.87 2.43
Insurance 239.53 182.92
Rates and taxes excluding taxes on income [Abstract]
Other cess taxes (A) 5.61
(B) 9

Total rates and taxes excluding taxes on income 5.61 9

Travelling conveyance 1,653.64 2,472.83
Directors sitting fees 4.3 0.5
Commission to directors other than whole time director or managing
99.38 59.94
director or manager
Donations subscriptions 26 0
Advertising promotional expenses 4,435.68 4,592.69
Commission paid other selling agents 334.66 318.43
Cost repairs maintenance other assets 404.96 381.67
Cost transportation [Abstract]
Cost freight 111.95 74.39
Cost other transporting 4,615.74 4,754.66
Total cost transportation 4,727.69 4,829.05
Loss on disposal of intangible Assets 0 0
Loss on disposal, discard, demolishment and destruction of
0.7 22.93
depreciable property plant and equipment
Payments to auditor [Abstract]
Payment for audit services 8 8
Payment for taxation matters 2 2
Payment for other services 2.4 3.25
Payment for reimbursement of expenses 0.23 0
Total payments to auditor 12.63 13.25
CSR expenditure 42 0
Miscellaneous expenses 2,610.26 2,142.92
Total other expenses 15,974.93 16,332.33
Current tax [Abstract]
Current tax pertaining to previous years -427.44 0
Current tax pertaining to current year 2,863.33 1,830.23
Total current tax 2,435.89 1,830.23

Footnotes
(A) Rates & taxes
(B) Rates & taxes

233
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[613200] Notes - Cash flow statement

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to 31/03/2019
31/03/2021 31/03/2020
Textual information (33)
Disclosure of cash flow statement [TextBlock] [See below]
Cash and cash equivalents cash flow statement 491.08 174.29 1,243.35
Cash and cash equivalents 491.08 174.29
Income taxes paid (refund), classified as operating activities 2,210.44 5,560.09
Total income taxes paid (refund) 2,210.44 5,560.09

234
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (33)

Disclosure of cash flow statement [Text Block]

Standalone cash
flow statement for
the year ended 31
March 2021

(Rs. in lakh)

Year ended
Year ended
Particulars 31 March
31 March 2021
2020

Cash flows from

operating activities

Profit before tax

9,312.97 5,663.25

Adjustments for:

Finance costs
1,535.54 2,012.23

Interest income
(137.92) (13.03)

Gain on disposal of
property, plant and
(7.82) (5.21)
equipment

Loss on disposal of
property, plant and
0.70 22.93
equipment

Net (gain) arising

on current
(4.80) (0.49)
investments

Sundry balances
and liabilities no
longer required, (1,650.54) (624.66)
written back

235
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Provision for
expected credit loss 954.20 591.14

Provision for
doubtful advances 66.93 -

Bad debts written

off 5.44 32.94

Impairment loss
76.94

Depreciation and
amortisation
2,375.18 2,412.55
expenses

Lease concession
(90.30) -

Net foreign
exchange (gain) (87.11) (16.80)

Operating profit
before working
12,349.41 10,074.85
capital changes

Working capital
adjustments :

(Increase)/decrease
in trade and other
(727.30) 10,704.11
receivables

(Increase)/decrease
in inventories 2,314.00 (428.88)

(Increase)/decrease
in other assets (1,602.15) (1,181.33)

Increase/(decrease)
in trade and other
7,906.11 (7,955.41)
liabilities

Increase/(decrease)
in provisions 85.65 45.16

236
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

7,976.31 1,183.65

Cash generated
from / (used in)
20,325.72 11,258.50
operations

Income taxes paid

(2,353.89) (5,560.09)

Income taxes
refund 143.45 -

Net cash
generated from /
(used in) 18,115.28 5,698.41
operating activities

Cash flows from

investing
activities:

Payments to
acquire financial
(2,603.01) -
assets

Proceeds on sale of
financial assets - 0.40

Interest income
137.92 13.03

Loan to related
party (1,000.00) -

Payments for
property, plant and
(1,390.99) (2,084.01)
equipment

Proceeds from
disposal of
property, plant and 114.17 42.94
equipment

Net Cash
generated from /
(used in) investing (4,741.91) (2,027.64)
activities

237
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Cash flows from

financing
activities:

Proceeds from
borrowings - 10.00

Repayment of
borrowings (178.04) -

Movement in short
term borrowings
(10,946.47) 647.57
(net)

Principle payment
of leased liability (376.31) (355.61)

Taxes on dividend
paid - (513.88)

Dividends paid to
owners of the
- (2,500.00)
Company

Interest paid
(1,555.76) (2,027.91)

Net Cash
generated from /
(used in) financing (13,056.58) (4,739.83)
activities

Net increase /
(decrease) in cash
and cash 316.79 (1,069.06)
equivalents:

Cash and cash

equivalents at the
beginning of the 174.29 1,243.35
year

Cash and cash

equivalents at the
491.08 174.29
end of the year

238
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

The movement in
liabilities from
financing
activities:

Non-cash flow As at
As at
Particulars Cash flow changes - 31st March,
31st March, 2020
Other 2021

Foreign exchange Other

Long term
3,510.00
borrowings (178.04) - - 3,331.96

Short term
15,545.82
borrowings (10,946.47) - - 4,599.35

Total liabilities
from financing 19,055.82
(11,124.51) - - 7,931.31
activities

Non-cash flow As at
As at
Particulars Cash flow changes - 31st March,
31st March, 2019
Other 2020

Foreign exchange Other

Long term
3,500.00
borrowings 10.00 - 3,510.00

Short term
14,898.25
borrowings 647.57 - 15,545.82

Total liabilities
from financing 18,398.25
657.57 - - 19,055.82
activities

Notes:-

1. Previous year's
figures have been
re-grouped/
re-arranged
wherever
necessary.

239
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

2. The Cash flow

statement has
been prepared
under the Indirect
method as set out
in Indian
Accounting
Standard(Ind As
7) statement of
Cash flows.

[500200] Notes - Additional information statement of profit and loss

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Additional information on profit and loss account explanatory [TextBlock]
Aggregated income tax relating to components of other
comprehensive income that will not be reclassified to 51.71 -11.07
profit or loss
Total aggregated income tax relating to components of other
51.71 -11.07
comprehensive income
Changes in inventories of stock-in-trade 2,420.58 -410.15
Total changes in inventories of finished goods, work-in-progress and
2,420.58 -410.15
stock-in-trade
Domestic sale traded goods 1,23,078.42 1,13,883.39
Total domestic turnover goods, gross 1,23,078.42 1,13,883.39
Export sale traded goods 728.93 773.34
Total export turnover goods, gross 728.93 773.34
Total revenue from sale of products 1,23,807.35 1,14,656.73
Domestic revenue services 21.11 13.97
Total revenue from sale of services 21.11 13.97
Gross value of transaction with related parties 64,262.78 333.71
Bad debts of related parties 0 0

240
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[611200] Notes - Fair value measurement

Disclosure of fair value measurement of assets [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Recurring fair
value
Measurement [Axis] At fair value [Member]
measurement
[Member]
Other assets
Classes of assets [Axis] Other assets [Member]
[Member]
Level 1 of fair
Levels of fair value hierarchy [Axis] Level 1 of fair value hierarchy [Member] value hierarchy
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of fair value measurement of assets
[Abstract]
Disclosure of fair value measurement of assets
[Line items]
Assets 2,564.02 8.31 0 2,564.02
Description of valuation techniques used in
refer to text block refer to text block refer to text block
fair value measurement, assets
Reconciliation of changes in fair value
measurement, assets [Abstract]
Changes in fair value measurement, assets
[Abstract]
Gains (losses) recognised in profit
or loss, fair value measurement, 2,555.71 8.31 2,555.71
assets
Total increase (decrease) in fair value
2,555.71 8.31 2,555.71
measurement, assets
Assets at end of period 2,564.02 8.31 0 2,564.02
Description of line items in profit or loss
where gains (losses) are recognised, fair refer to text block refer to text block refer to text block
value measurement, assets
Description of line items in other
comprehensive income where gains (losses) are refer to text block refer to text block refer to text block
recognised, fair value measurement, assets

241
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of fair value measurement of assets [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Measurement [Axis] Recurring fair value measurement [Member]
Classes of assets [Axis] Other assets [Member] Other assets 1 [Member]
Level 1 of fair value hierarchy Level 1 of fair value hierarchy
Levels of fair value hierarchy [Axis]
[Member] [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of fair value measurement of assets
[Abstract]
Disclosure of fair value measurement of assets
[Line items]
Assets 8.31 0 2,564.02 8.31
Description of valuation techniques used in
refer to text block refer to text block refer to text block
fair value measurement, assets
Reconciliation of changes in fair value
measurement, assets [Abstract]
Changes in fair value measurement, assets
[Abstract]
Gains (losses) recognised in profit
or loss, fair value measurement, 8.31 2,555.71 8.31
assets
Total increase (decrease) in fair value
8.31 2,555.71 8.31
measurement, assets
Assets at end of period 8.31 0 2,564.02 8.31
Description of line items in profit or loss
where gains (losses) are recognised, fair refer to text block refer to text block refer to text block
value measurement, assets
Description of line items in other
comprehensive income where gains (losses) are refer to text block refer to text block refer to text block
recognised, fair value measurement, assets

Disclosure of fair value measurement of assets [Table] ..(3)

Unless otherwise specified, all monetary values are in Lakhs of INR
Recurring fair
value
Measurement [Axis]
measurement
[Member]
Other assets 1
Classes of assets [Axis]
[Member]
Level 1 of fair
Levels of fair value hierarchy [Axis] value hierarchy
[Member]
31/03/2019
Disclosure of fair value measurement of assets [Abstract]
Disclosure of fair value measurement of assets [Line items]
Assets 0
Reconciliation of changes in fair value measurement, assets [Abstract]
Assets at end of period 0

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Textual information (34)
Disclosure of fair value measurement [TextBlock] [See below]
Disclosure of fair value measurement of assets [TextBlock]
Whether assets have been measured at fair value Yes Yes
Disclosure of fair value measurement of liabilities [TextBlock]
Whether liabilities have been measured at fair value No No
Disclosure of fair value measurement of equity [TextBlock]
Whether equity have been measured at fair value No No

242
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (34)

Disclosure of fair value measurement [Text Block]

Note 39 - Fair value

measurement

Fair valuation techniques

and inputs used

Relationship
Fair
Valuation of
value as Fair Significant
technique(s) unobservable
Financial assets at value unobservable
and key inputs to fair
(Rs. in hierarchy input(s)
input(s) value and
lakh)
sensitivity

'31 '31
March March
2021 2020

Current investments 1
2,564.02 8.31 - - -

Other financial instruments

The carrying amount of the
financial assets and
liabilities carried at
amortised cost is
considered a reasonable
approximation of fair value.

243
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[613300] Notes - Operating segments

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020

The Company operates

in a single segment i.e.
Disclosure of entity's operating segments [TextBlock] Building Products.

Disclosure of reportable segments [TextBlock]

Whether there are any reportable segments No No
Disclosure of major customers [TextBlock]
Whether there are any major customers No No

[610700] Notes - Business combinations

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of business combinations [TextBlock]
Whether there is any business combination No No
Disclosure of reconciliation of changes in goodwill [TextBlock]
Whether there is any goodwill arising out of business combination No No
Disclosure of acquired receivables [TextBlock]
Whether there are any acquired receivables from business combination No No
Disclosure of contingent liabilities in business combination [TextBlock]
Whether there are any contingent liabilities in business combination No No

244
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[611500] Notes - Interests in other entities

Disclosure of details of subsidiaries [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] S1 S2
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line items]
Halis International Halis International Queo Bathroom Al c h emy International
Name of subsidiary Ltd. Ltd. Innovations Ltd. Cooperatief U.A.
Country of incorporation or residence of UNITED
MAURITIUS MAURITIUS NETHERLANDS
subsidiary KINGDOM
Section under which company became subsidiary Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed balance sheet No No No No
Reason if no filing has been made by
foreign company foreign company foreign company foreign company
subsidiary
Whether financial year of subsidiary
different from financial year of No No No No
holding company
Financial year of subsidiary [Abstract]
Start date of accounting period of
01/04/2020 01/04/2019 01/04/2020 01/04/2019
subsidiary
End date of accounting period of
31/03/2021 31/03/2020 31/03/2021 31/03/2020
subsidiary
Description of reason why using
different reporting date or period for NA NA NA NA
subsidiary
Percentage of shareholding in subsidiary 100.00% 100.00% 100.00% 100.00%
Key information about subsidiary [Abstract]
Reporting currency of subsidiary USD USD GBP EUR
Exchange rate as applicable for subsidiary 73.5047 75.3859 100.9509 83.0496
Share capital of subsidiary 2,010.62 1,958.55 5.35 1,883.41
Reserves and surplus of subsidiary -1,985.86 -1,863.75 20.83 -1,876.5
Total assets of subsidiary 25.87 95.93 32.57 52.43
Total liabilities of subsidiary 25.87 95.93 32.57 52.43
Investment of subsidiary 0 0 0 0
Turnover of subsidiary 0 0 0 0
Profit before tax of subsidiary -121.57 -7.15 -7.16 -50.48
Provision for tax of subsidiary 0 0 0 0
Profit after tax of subsidiary -121.57 -7.15 -7.16 -50.48
Proposed dividend of subsidiary 0 0 0 0
Comprehensive income of subsidiary -121.03 -5.87 -7.12 -53.4
Halis International Halis International Queo Bathroom Al c h emy International
Name of subsidiary Ltd. Ltd. Innovations Ltd. Cooperatief U.A.
Country of incorporation or residence of UNITED
MAURITIUS MAURITIUS NETHERLANDS
subsidiary KINGDOM

245
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Disclosure of details of subsidiaries [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] S3 S4
01/04/2019 01/04/2019
to to
31/03/2020 31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line items]
Haas International Queo Bathroom
Name of subsidiary B.V. Innovations Ltd.
UNITED
Country of incorporation or residence of subsidiary NETHERLANDS
KINGDOM
Section under which company became subsidiary Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed balance sheet No No
Reason if no filing has been made by subsidiary foreign company foreign company
Whether financial year of subsidiary different from financial year of holding
No No
company
Financial year of subsidiary [Abstract]
Start date of accounting period of subsidiary 01/04/2019 01/04/2019
End date of accounting period of subsidiary 31/03/2020 31/03/2020
Description of reason why using different reporting date or period for
NA NA
subsidiary
Percentage of shareholding in subsidiary 100.00% 100.00%
Key information about subsidiary [Abstract]
Reporting currency of subsidiary EUR GBP
Exchange rate as applicable for subsidiary 83.0496 93.0760
Share capital of subsidiary 10.88 0.8
Reserves and surplus of subsidiary 48.01 32.58
Total assets of subsidiary 66.29 33.8
Total liabilities of subsidiary 66.29 33.8
Investment of subsidiary 0 0
Turnover of subsidiary 0 0
Profit before tax of subsidiary -30.68 -5.14
Provision for tax of subsidiary 0 0
Profit after tax of subsidiary -30.68 -5.14
Proposed dividend of subsidiary 0 0
Comprehensive income of subsidiary -28.76 -5.14
Haas International Queo Bathroom
Name of subsidiary B.V. Innovations Ltd.
UNITED
Country of incorporation or residence of subsidiary NETHERLANDS
KINGDOM

Details of subsidiaries liquidated or sold during year [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries liquidated or sold during year [Axis] S1 S2
01/04/2020 01/04/2020 01/04/2019
to to to
31/03/2021 31/03/2021 31/03/2020
Details of subsidiaries liquidated or sold during year [Abstract]
Details of subsidiaries liquidated or sold during year
[LineItems]
Al c h emy
Name of subsidiary liquidated or sold during year International Haas InternationalB.V. a
Cooperatief U.A.
Country of incorporation or residence of subsidiary
NETHERLANDS NETHERLANDS
liquidated or sold during year

246
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of interests in other entities [TextBlock]
Disclosure of interests in subsidiaries [TextBlock]
Disclosure of subsidiaries [TextBlock]
Whether company has subsidiary companies Yes Yes
Number of subsidiary companies 2 4
Whether company has subsidiary companies which are yet to commence
No No
operations
Whether company has subsidiary companies liquidated or sold during
Yes No
year
Disclosure of interests in associates [TextBlock]
Disclosure of associates [TextBlock]
Whether company has invested in associates No No
Whether company has associates which are yet to commence operations No No
Whether company has associates liquidated or sold during year No No
Disclosure of interests in joint arrangements [TextBlock]
Disclosure of joint ventures [TextBlock]
Whether company has invested in joint ventures No No
Whether company has joint ventures which are yet to commence
No No
operations
Whether company has joint ventures liquidated or sold during year No No
Disclosure of interests in unconsolidated structured entities [TextBlock]
Disclosure of unconsolidated structured entities [TextBlock]
Whether there are unconsolidated structured entities No No
Disclosure of investment entities [TextBlock]
Disclosure of information about unconsolidated subsidiaries [TextBlock]
Whether there are unconsolidated subsidiaries No No
Disclosure of information about unconsolidated structured entities
controlled by investment entity [TextBlock]
Whether there are unconsolidated structured entities controlled by
No No
investment entity

[611400] Notes - Separate financial statements

Disclosure of subsidiaries [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] S1 S2
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line items]
Halis International HalisInternational Queo Bathroom Al c h emy International
Name of subsidiary Ltd. Ltd. Innovations Ltd. Cooperatief U.A.
Country of incorporation or residence of UNITED
MAURITIUS MAURITIUS NETHERLANDS
subsidiary KINGDOM
Proportion of ownership interest in subsidiary 100.00% 100.00% 100.00% 100.00%
Proportion of voting rights held in subsidiary 100.00% 100.00% 100.00% 100.00%

Disclosure of subsidiaries [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Subsidiaries [Axis] S3 S4
01/04/2019 01/04/2019
to to
31/03/2020 31/03/2020
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line items]
Haas International Queo Bathroom
Name of subsidiary B.V. Innovations Ltd.
UNITED
Country of incorporation or residence of subsidiary NETHERLANDS
KINGDOM
Proportion of ownership interest in subsidiary 100.00% 100.00%
Proportion of voting rights held in subsidiary 100.00% 100.00%

247
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of separate financial statements [TextBlock]
Disclosure of subsidiaries [TextBlock]
Method used to account for investments in subsidiaries equity equity

[610800] Notes - Related party

Disclosure of transactions between related parties [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Parent [Member]
Related party [Axis] RP1
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of transactions between related parties [Abstract]
Disclosure of transactions between related parties [Line items]
SOMANY HOME SOMANY HOME
Name of related party INNOVATION LIMITED INNOVATION LIMITED
Country of incorporation or residence of related party INDIA INDIA
CIN of related party L74999WB2017PLC222970 L74999WB2017PLC222970
Description of nature of related party relationship Holding company Holding company
Related party transactions [Abstract]
Other related party transactions expense 33.6 8.4
Other related party transactions income 399.33 15.72
Outstanding balances for related party transactions [Abstract]
Amounts payable related party transactions 0 0
Expense recognised during period for bad and doubtful debts for related party
0 0
transaction

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Textual information (35)
Disclosure of related party [TextBlock] [See below]
Whether there are any related party transactions during year Yes Yes
Disclosure of transactions between related parties [TextBlock]
Whether entity applies exemption in Ind AS 24.25 No No
Whether company is subsidiary company Yes Yes
Section under which company is subsidiary Section 2(87)(ii) Section 2(87)(ii)

248
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (35)

Disclosure of related party [Text Block]

Note 46 - Related party

transactions

In accordance with the

requirement of Indian Accounting
Standard (Ind AS) 24 "Related
Party Disclosures" name of the
related party, related party
relationship, transactions and
outstanding balances including
commitments where control exist
and with whom transactions have
taken place during the reported
period are as follows:

List of related parties

Name of related party (as

Relationship identified by the
management)

Key management personnel

Executive directors
(KMP)

Mr. Sandip Somany

(Chairman & Managing
Director)

Executives / Key
Managerial Personnel

Mr. Sandeep Sikka (CFO)

Ms Payal M Puri (CS)

Non-executive directors

Mr. G.L. Sultania

249
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Mr. Ashok Jaipuria

Mr. Salil Bhandari

Dr. Rainer Siegfried

Simon

Mr. N.K. Goenka (Ceased

to be director w.e.f. 13th
May 2020)

Ms. Alpana Parida

Ms. Sumita Somany (Wife

Relative of Key management
of Mr. Sandip Somany)
personnel
(w.e.f. 01-Aug-2020)

Somany Home Innovation

Holding company
Limited

Halis International Limited,

Subsidiaries
Mauritius

Alchemy International
Cooperatief U.A.
(subsidiary of Halis
International Limited)
(Liquidated on16th March
2021)

Haas International B.V.

(subsidiary of Alchemy
International Cooperatief
U.A.) (Liquidated on16th
March 2021)

Queo Bathroom
Innovations Limited, UK
(subsidiary of Haas
International B.V. till
15-Mar-2021 & became
subsidiary of Halis
International Limited w.e.f.
16-Mar-2021)

Hintastica Private Limited

Fellow Subsidiaries (Subsidiary of Somany

250
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Home Innovation Limited)

Hindware Home Retail

Private Limited (Subsidiary
of Somany Home
Innovation Limited)

Entities where significant

Textool Mercantile Private
influence is exercised by
Limited
KMP/KMP of holding company/
Khaitan & Co. LLP
and/or their relatives

HSIL Limited (Subsidiary

of Somany Impresa
Limited (which is having
Others
significant influence over
the holding company)
w.e.f. 31-Dec-2020)

Somany Provident Fund

Post employment benefit plan
Institution

The following transactions were

carried out with related parties in
the ordinary course of business
and on arm's length basis.

(Rs. in lakh)

Entities where
significant
influence is
exercised by
Holding/Subsidiary/Fellow
Particulars KMP/KMP of
Subsidiaries
holding company/
and/or their
relatives and other
related parties

Transactions during the year 31 March 2021 31 March 2020 31 March 2021 31 March 2020

Investment made in

Equity component in redeemable

preference shares of Halis 52.10
- - -
International Limited

251
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Management fees received from

Somany Home Innovation Limited 321.90

15.72 - -

HSIL Limited -
- 1,193.26 -

Management fees paid to

HSIL Limited -
- 249.66 -

Rent paid to

Somany Home Innovation Limited 33.60

8.40 - -

Textool Mercantile Private Limited -

- 2.80 1.12

HSIL Limited -
- 745.31 -

Loan given to

Somany Home Innovation Limited 1,000.00

- - -

Interest received from

Somany Home Innovation Limited 77.42

- - -

(Rs. in lakh)

Entities where
significant
influence is
Holding/Subsidiary/Fellow exercised by KMP
Particulars

252
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Subsidiaries and/or their

relatives and other
related parties

Transactions during the year 31 March 2021 31 March 2020 31 March 2021 31 March 2020

Sale of fixed assets to

Somany Home Innovation Limited 21.45

- - -

HSIL Limited -
- 32.96 -

Purchase of fixed assets from

Somany Home Innovation Limited 2.13

- - -

Purchase (net) of goods from

Somany Home Innovation Limited 5.50

- - -

Hindware Home Retail Private

5.36
Limited - - -

HSIL Limited -
- 59,504.30 -

Sale of goods to

HSIL Limited -
- 17.48 -

Rent received from

Hintastica Private Limited 0.82

0.50 - -

253
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Reimbursement of expense
received from

HSIL Limited -
- 3.58 -

Reimbursement of expenses paid

to

HSIL Limited -
- 10.86 -

Security Deposit given

HSIL Limited -
- 62.11 -

Contribution made

Somany provident fund institution -

- - 78.90

Consultancy fees paid to

Khaitan & Co. LLP -

- 0.58 -

Balances outstanding as at the

end of the year - Receivable

Somany Home Innovation Limited

- -

Loan receivable 1,000.00

- - -

Others 984.96
651.78 - -

Hintastica Private Limited 1.46

0.50 - -

254
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

HSIL Limited -
- 1,731.65 -

Balances outstanding as at the

end of the year - Payable

Textool Mercantile Private Limited -

- - 0.21

Khaitan & Co. LLP -

- 0.09 -

(Rs. in lakh)

Key
management
Particulars personnel
and their
relatives

31 March 31 March
Transactions during the year
2021 2020

Remuneration of key management personnel and their relatives

Mr. Sandip Somany

496.71 140.63

Mr. Sandeep Sikka

253.33 28.00

Ms. Sumita Somany

58.37 -

Commission and other payments to non executive directors

103.68 60.44

Remuneration payable as at the end of the year

255
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Mr. Sandip Somany

153.87 12.42

Mr. Sandeep Sikka

9.70 9.18

Ms Sumita Somany
2.59

Commission and other payments to non executive directors

99.38 59.94

The remuneration and other transactions with members of key

managerial personnel during the year are as follows :

(Rs. in lakh)

Year ended Year ended

Particulars 31 March 31 March
2021 2020

Short-term employee benefits #

818.46 214.73

Post-employment benefits

- Defined contribution plan $

35.26 14.34

- Defined benefit plan *

- -

- Other long-term benefits *

- -

Rent paid
- -

Total
853.72 229.07

# Including bonus, sitting fee, commission on accrual basis and value of

perquisites.

256
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

$ including provident fund, leave encashment paid and any other

benefit.

* As the liability for gratuity and leave encashment are provided on

actuarial basis for the Company as a whole, amounts accrued
pertaining to key managerial personnel are not included above.

[611700] Notes - Other provisions, contingent liabilities and contingent assets

Disclosure of contingent liabilities [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Contingent liability on disputed income
Classes of contingent liabilities [Axis] Other contingent liabilities [Member]
tax [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of contingent liabilities [Abstract]
Disclosure of contingent liabilities [Line items]
Demands made by Demands made by
the sales tax the sales tax
Description of nature of obligation, contingent Contingent
Contingent Liabilities authorities against authorities against
liabilities Liabilities
which appeals have which appeals have
been filed been filed
Estimated financial effect of contingent
604.41 609.1 461.3 553.94
liabilities

Disclosure of contingent liabilities [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other contingent liabilities, others
Classes of contingent liabilities [Axis]
[Member]
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of contingent liabilities [Abstract]
Disclosure of contingent liabilities [Line items]
Claims against the Claims against the
Company not Company not
Description of nature of obligation, contingent liabilities acknowledged as acknowledged as
debts debts
Estimated financial effect of contingent liabilities 143.11 55.16

Disclosure of other provisions [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of other provisions [Axis] Warranty provision [Member]
01/04/2020 01/04/2019
to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of other provisions [Abstract]
Disclosure of other provisions [Line items]
Reconciliation of changes in other provisions [Abstract]
Changes in other provisions [Abstract]
Additional provisions, other provisions [Abstract]
Increase in existing provisions, other provisions 45 65
Total additional provisions, other provisions 45 65
Provision used, other provisions 0 122.9
Total changes in other provisions 45 -57.9
Other provisions at end of period 231.64 186.64 244.54
Description of other provisions, others warranty warranty

257
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of other provisions, contingent liabilities and contingent assets
[TextBlock]
Textual information (36)
Disclosure of other provisions [TextBlock] [See below]
Textual information (37)
Disclosure of contingent liabilities [TextBlock] [See below]
Whether there are any contingent liabilities Yes Yes
Description of other contingent liabilities others others others

258
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (36)

Disclosure of other provisions [Text Block]

(Rs. in
Details of movement in provision for warranty (including current portion)
lakh)

Particulars Amount

Balance as at 1 April 2019

244.54

Additional provisions recognised (included in Other expenses)

65.00

Utilised during the year

(122.91)

Balance as at 31 March 2020

186.64

Balance as at 1 April 2020

186.64

Additional provisions recognised (included in Other expenses)

45.00

Utilised during the year

-

Balance as at 31 March 2021

231.64

Warranty claims:

The provision for warranty claims represent the present value of best estimate of the
future outflow of economic benefits that will be required under the Company
obligations for warranties under the local sale of goods. The estimate has been made
based on historical warranty trends and may vary as a result of new materials, altered
manufacturing process or other events. Assumptions used to calculate the provision
for warranties were based on current sales levels and current information available
about returns based on warranty period of certain products up to 12 years.

259
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (37)

Disclosure of contingent liabilities [Text Block]

Note - 43 Contingent liabilities not provided for in respect of: (Rs. in lakh)

As at As at
Particulars 31 March 31 March
2021 2020

a) Demands made by the sales tax authorities against which appeals have been filed
461.30 553.94

b) Claims against the Company not acknowledged as debts

143.11 55.16

Note - 44 Capital and other commitments (Rs. in lakh)

As at As at
Particulars 31 March 31 March
2021 2020

a) Commitments relating to contracts remaining to be executed on capital account and other

commitments not provided for 262.46 173.87

260
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[700200] Notes - Corporate social responsibility

Classification of CSR spending [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of CSR spending [Axis] C1 C2 C3
01/04/2020 01/04/2020 01/04/2020
to to to
31/03/2021 31/03/2021 31/03/2021
Disclosure of CSR spending [Abstract]
Details of CSR spent during financial year [Abstract]
Manner in which amount CSR spent during financial year [Abstract]
Manner in which amount CSR spent during financial year [Line
items]
Contribution for Contribution for
Construction and
helping needy stray organisning various
CSR project or activity identified Renovation of
animals and provide Medical Health
Toilets
medical aid Camps
Sector in which project is covered Health care Health care Health care
Whether projects or programs undertaken in local area or other Local Other Other
Name of state or union territory where projects or programs
Haryana Delhi (NCT) All India
was undertaken
New Delhi and Bhadurgarh and
Name of district where projects or programs was undertaken Jhajjar
NCR Kaharani
Budget amount outlay project or program wise 24.8 12 5.2
Amount spent on projects or programs [Abstract]
Direct expenditure on projects or programs 24.8 12 5.2
Overheads on projects or programs 0 0 0
Total amount spent on projects or programs 24.8 12 5.2
Cumulative expenditure upto reporting period 24.8 12 5.2
Expenditure on administrative overheads 0 0 0
Other implementing Other implementing Other implementing
Mode of amount spent agencies agencies agencies

Disclosure of net profits for last three financial years [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Financial year 1 Financial year 2 Financial year 3
Net profits for last three financial years [Axis]
[Member] [Member] [Member]
01/04/2020 01/04/2020 01/04/2020
to to to
31/03/2021 31/03/2021 31/03/2021
Disclosure of net profits for last three financial years [Abstract]
Disclosure of net profits for last three financial years [LineItems]
Description of financial year 2019-2020 2018-2019 2017-2018
Profit before tax of financial year 5,663.25 0 0
Net profit computed u/s 198 and adjusted as per rule 2(1)(f)
6,282.36 0 0
of Companies (CSR Policy) Rules, 2014

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2020
to
31/03/2021
Textual information (38)
Disclosure of corporate social responsibility explanatory [TextBlock] [See below]
Whether provisions of corporate social responsibility are applicable on
Yes
company
Textual information (39)
Disclosure of composition of CSR committee [TextBlock] [See below]
Whether company has written CSR policy Yes
Textual information (40)
Details CSR policy [TextBlock] [See below]
Average net profit for last three financial years 2,094.12
Prescribed CSR expenditure 41.88
Amount CSR to be spent for financial year 42
Amount CSR spent for financial year 42
Amount spent in local area 42
Amount unspent CSR 0
HSIL Corpoarte Social
Details of implementing agency Responsibility
Foundation

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (38)

Disclosure of corporate social responsibility explanatory [Text Block]

FORMAT
FOR THE
ANNUAL
REPORT
ON CSR
ACTIVITIES
TO BE
INCLUDED
IN THE
BOARD'S
REPORT
FOR
FINANCIAL
YEAR
2020-2021

Please refer Corporate So

this report and also in Dire
1 Brief outline on CSR Policy of the Company
CSR Policy please refer C
link:https://www.brilloca.co

2 Composition of CSR Committee

Name of
Si.No Designation / Nature of Di
Director

Mr. Salil
Chairman of the Committe
1 Kumar
of the Company
Bhandari

Mr. Sandip Member of the Committee

2
Somany Director of the Company

Mr. Ashok Member of the Committee

3
Jaipuria the Company

Mr. Member of the Committee

262
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

4 G.L.Sultania Non-Independent Director

Provide the web-link where Composition of CSR committee, CSR Policy and
3 CSR projects approved by the board are disclosed on the website of the https://www.brilloca.com/c
company.

Provide the details of Impact assessment of CSR

projects carried out in pursuance of sub-rule (3) of rule 8 of the Companies
4 N.A
(Corporate Social responsibility Policy) Rules, 2014, if applicable (attach the
report).

Details of the amount available for set off in pursuance of sub-rule (3) of rule
5 7 of the Companies (Corporate Social responsibility Policy) Rules, 2014 and
amount required for set off for the financial year, if any

Financial Amount available for set-o

Sl. No.
Year years (in Rs)

NOT
2
APPLICABLE

6 Average net profit of the company as per section 135(5). Rs. 2094.18 lakhs

7 (a) Two percent of average net profit of the company as per section 135(5) Rs. 42.00 lakhs

(b) Surplus arising out of the CSR projects or programmes or activities of the
Nil
previous financial years.

(c) Amount required to be set off for the financial year, if any Nil

263
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

(d) Total CSR obligation for the financial year (7a+7b7c). Rs. 42.00 lakhs

8 (a) CSR amount spent or unspent for the financial year:

Total Amount
Spent for the
Amount Unspent (in Rs.)
Financial
Year. (in Rs.)

Total Amount
transferred to
Unspent CSR Amount transferred to any
Account as Schedule VII as per secon
per section
135(6).

Amount Date of transfer

Rs. 4200000 NA

(b) Details of CSR amount spent against ongoing projects for the financial
year:

1 2 3

Name of the
Sl. No. Item from the list of activit
Project

NIL

(c) Details of CSR amount spent against other than ongoing projects for the
financial year:

264
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

1 2 3

Name of the
Sl. No. Item from the list of activit
Project

State District Name

Construction
and Clause no. (i) promoting h
1
Renovation health care and sanitation
of Toilets

Contribution
for helping
needy stray
2 Clause (iv) ensuring anim
animals and
provide
medical aid

Contribution
for
organisning
Clause no. (i) promoting h
3 various
health care and sanitation
Medical
Health
Camps

Total

(d) Amount spent in Administrative Overheads Nil

(e) Amount spent on Impact Assessment, if applicable N.A

(f) Total amount spent for the Financial Year (8b+8c+8d+8e)

42,00,000

(g) Excess amount for set off, if any

265
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Sl.No Particular Amount (in Rs.)

Two percent
of average
net profit of
(i) the company 42,00,000
as per
section
135(5)

Total amount
spent for the
(ii) 42,00,000
Financial
Year

Excess
amount spent
(iii) for the Nil
financial year
[(ii)-(i)]

Surplus
arising out of
the CSR
projects or
(iv) programmes Nil
or activities of
the previous
financial
years, if any

Amount
available for
set off in
(v) succeeding Nil
financial
years
[(iii)-(iv)]

9 (a) Details of Unspent CSR amount for the preceding three financial years:

Preceding
Amount transferred to Uns
Sl.No Financial
section 135 (6) (in Rs.)
Year

Name of the Fund Amount Date of transfer

266
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Not
Applicable

Total

(b) Details of CSR amount spent in the financial year for ongoing projects of
the preceding financial year(s):

1 2 3

Sl.No Project ID Name of the Project

NIL

In case of creation or acquisition of capital asset, furnish the details relating to

10 the asset so created or acquired through CSR spent in the financial year
(asset-wise details).

Not
(a) Date of creation or acquisition of the capital asset(s)
Applicable

(b) Amount of CSR spent for creation or acquisition of capital Not

asset Applicable

(c) Details of the entity or public authority or beneficiary under Not

whose name such capital asset is registered, their address etc. Applicable

(d) Provide details of the capital asset(s) created or acquired

(including complete address and location of the capital Not

267
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

asset). Applicable

Specify the reason(s), if the company has failed to spend two per cent of the
11
average net profit as per section 135(5).

During the year, the Company has spent Rs. 42.00 lakhs towards CSR
activities, which is equal to two per cent of the average net profit of the last
three financial
years.

Sandip Somany Salil Kumar Bhandari

Chairman and Managing Director Chairman of CSR Commit

Note: 48 Corporate social

responsibility

In accordance with the provisions of

section 135 of the Act, the Board of
Directors of the Company had
constituted a Corporate Social
Responsibility (CSR) Committee. In
terms, with the provisions of the said
Act, the Company was to spend a
sum of Rs. 42.00 lakh (previous year
Rs. Nil) towards CSR activities during
the year ended 31 March 2021. The
CSR Committee has been examining
and evaluating suitable proposals for
deployment of funds towards CSR
initiatives, however, the committee
expects finalization of such proposals
in due course. During the year ended
31 March 2021, the Company has
contributed the following sums
towards CSR initiatives. (Refer note
36)

(Rs. in lakh)

For
the
year
ended For the year ended
Particulars
31 March 2020

268
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

31
March
2021

On
(i) construction/acquisition
36.80 -
of any asset

On purposes other
(ii)
than (i) above 5.20 -

42.00 -

Textual information (39)

Disclosure of composition of CSR committee [Text Block]

Composition
of CSR
Committee

Number of meetings of Number of meetings of

Name of
Si.No Designation / Nature of Directorship CSR Committee held CSR Committee attended
Director
during the year during the year

Mr. Salil Chairman of the Committee and

1 Kumar Independent Director of the 3 3
Bhandari Company

Member of the Committee and

Mr. Sandip
2 Chairman and Managing Director of 3 3
Somany
the Company

Member of the Committee and

Mr. Ashok
3 Independent Director of the 3 2
Jaipuria
Company

Member of the Committee and

Mr.
4 Non-executive Non-Independent 3 3
G.L.Sultania
Director of the Company

269
BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

Textual information (40)

Details CSR policy [Text Block]

Please refer Corporate Social Responsilbitly section in this report and also in Director's Report. For detailed CSR Policy please refer
Company's website at the link:https://www.brilloca.com/docs/csr_policy_brilloca.pdf

[610500] Notes - Events after reporting period

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of events after reporting period [TextBlock]
Disclosure of non-adjusting events after reporting period [TextBlock]
Whether there are non adjusting events after reporting period No No

[612500] Notes - Share-based payment arrangements

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of share-based payment arrangements [TextBlock]
Whether there are any share based payment arrangement No No

[613000] Notes - Earnings per share

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of earnings per share [TextBlock]
Basic earnings per share [Abstract]
Basic earnings (loss) per share from continuing operations [INR/shares] 29.36 [INR/shares] 16.46
Total basic earnings (loss) per share [INR/shares] 29.36 [INR/shares] 16.46
Diluted earnings per share [Abstract]
Diluted earnings (loss) per share from continuing operations [INR/shares] 29.36 [INR/shares] 16.46
Total diluted earnings (loss) per share [INR/shares] 29.36 [INR/shares] 16.46
Profit (loss), attributable to ordinary equity holders of parent entity
[Abstract]
Profit (loss) from continuing operations attributable to ordinary
7,192.32 4,033.44
equity holders of parent entity
Profit (loss), attributable to ordinary equity holders of parent entity 7,192.32 4,033.44
Profit (loss), attributable to ordinary equity holders of parent
7,192.32 4,033.44
entity including dilutive effects
Weighted average shares and adjusted weighted average shares [Abstract]
Weighted average number of ordinary shares outstanding [shares] 2,45,00,000 [shares] 2,45,00,000
Adjusted weighted average shares [shares] 2,45,00,000 [shares] 2,45,00,000

[610900] Notes - First time adoption

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of first-time adoption [TextBlock]
Whether company has adopted Ind AS first time No No

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BRILLOCA LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021

271