Income Statement

For the year ended Particulars Notes For the year ended
31st March, 2020
(1) Income
(a) Revenue from operations
(i) Revenue from sale of products 27 12,220.22
(ii) Other operating revenue 28 438.93
12,659.15
(b) Other income 29 892.85
Total income 13,552.00
(2) Expenditure
(a) Cost of materials consumed 30 2,999.17
(b) Purchases of stock-in-trade 31 1,363.12
(c) Changes in inventories of finished goods, work-in- 32
progress and stock-in-trade -43.08
(d) Employee benefits expense 33 1,911.08
(e) Finance costs 34 36.05
(f) Depreciation, impairment and amortisation expense 35 599.78
(g) Other expenses 36 3,721.57
Total expenditure 10,587.69
(3) Profit before tax 2,964.31
(4) Tax expense (net) 8
(a) Current tax 545.96
(b) Deferred tax 100.18
(5) Profit for the year 2,318.17
(6) Other comprehensive income/(loss)
(a) Items that will not be reclassified to profit or loss
(i) Re-measurements of post-employment benefit 40(e)
obligations -22.35
(ii) Income tax relating to these items 7.05
(b) Items that will be reclassified to profit or loss
(i) Gains/(losses) on cash flow hedges -72.13
(ii) Income tax relating to these items 23
Other comprehensive income/(loss) for the year -64.43
(7) Total comprehensive income for the year 2,253.74
(8) Earnings per equity share of face value of J2 each 48
Basic (in H) 28.76
Diluted (in H) 28.72
 Cash Flow Statement Indirect
For the year ended For the year ended Particulars
31st March, 2019
Cash flow from operating activities
Profit before tax
11,968.44 Adjustments for:
405.57 + Depreciation, impairment and amortisation expense
12,374.01 + Interest expense
577.52 - Unrealised foreign exchange (gain)/loss (net)
12,951.53 + Share based payment expense
+ Allowances for credit loss (net)
3,112.25 + Provision for dimunition in value of investments
1,259.21 - Interest income
- Interest income on income tax refund
136.7 - Dividend income
1,839.84 Fair value loss/(gain) on financial instruments at fair value through
-
16.97 profit or loss
569.72 - Sundry balance written back
3,524.01 - Corporate guarantee commission
10,458.70 Net gain on sale of current investments carried at fair value through
-
2,492.83 profit or loss
- Net gain on sale/liquidation of investments in subsidiaries
576.43 - Net (gain)/loss on sale/disposal of property, plant and equipment
27.99 - Rent income
1,888.41 Operating profit before working capital changes
Adjustments for working capital:
- (Increase)/decrease in inventories
- Increase in trade and other receivables
12 + Increase/(decrease) in trade payables and other liabilities
-4.19 Cash generated from operations
- Income taxes paid (including tax deducted at source)
48.81 Net cash flow generated from operating activities (a)
-17.06 Cash flow from investing activities
39.56 Purchase of property, plant and equipment (including capital work-
1,927.97 in-progress and capital advance/payables)
Purchase of intangible assets (including intangible asset under
23.45 development)
23.41 Proceeds from sale of property, plant and equipment
Investments in associates (Refer note 5)
Investment in subsidiaries (Refer note 5)
Proceeds from sale/liquidation/capital reductionof investment in
subsidiaries (Refer note 5)
Sale/(purchase) of current investments (net)
Change in other bank balance and cash not available for immediate use
Interest received
Dividend received from subsidiaries
Dividend received from current investmenti
Rent received
Net cash flow used in investing activities (b)
Cash flow from financing activities
Proceeds from issue of equity shares (ESOSs)
Proceeds/(repayment) from/(to) current borrowings (net)
Repayment of non-current borrowings
Interest paid
Payment of lease liabilities
Dividend paid
Tax paid on dividend
Net cash flow used in financing activities (c)
Net increase /(decrease) in cash and cash equivalents (a+b+c)
Cash and cash equivalents at the beginning of the year
Exchange difference on translation of foreign currency cash and cash
equivalents
Cash and cash equivalents at the end of the year (refer note 13)
Indirect Initial Conversion Schedule
For the year ended For the year ended Particulars Notes
31st March, 2020 31st March, 2019
(1) Income
2,964.31 2,492.83 (a) Revenue from operations
(i) Revenue from sale of products 27
599.78 569.72 (ii) Other operating revenue 28
36.05 16.97
-73.6 12.61 (b) Other income 29
18.56 22.01 Total income
103.5 42.88 (2) Expenditure
32.36 0 (a) Cost of materials consumed 30
-51.63 -37.54 (b) Purchases of stock-in-trade 31
-9.28 -22.09 (c) Changes in inventories of finished goods, work-in- 32
-565.51 -241.5 progress and stock-in-trade
(d) Employee benefits expense 33
20.91 -19.11 (e) Finance costs 34
-2.41 -26.6 (f) Depreciation, impairment and amortisation expense 35
-18.35 -19.92 (g) Other expenses 36
Total expenditure
-114.02 -96.39 (3) Profit before tax
-0.07 -11.02 (4) Tax expense (net) 8
-2.86 2.93 (a) Current tax
-9.16 -5.35 (b) Deferred tax
2,928.58 2,680.43 (5) Profit for the year

-152.95 169.57
-260.07 -802.82
167.56 -127.75
2,683.12 1,919.43
-664.98 -451.38
2,018.14 1,468.05

-304.05 -251.37

-145.66 -60.68
10.15 1.74
-9 -
-2,503.47 -250.57

93.48 105.91
1,270.27 -856.34
-151.67 -100.45
38.95 17.85
565.51 241.5
- 0
 9.16 5.35
-1,126.33 -1,147.05

0.11 0.12
6.06 -174.43
- -0.07
-9.69 -16.97
-38.66 -
-564.26 -241.57
-87.45 -40.4
-693.89 -473.32
197.92 -152.32
64.47 217.45

-0.85 -0.66
261.54 64.47
tial Conversion Schedule
For the year ended Adjustments
31st March, 2020 31st March, 2019 2020 2019

12,220.22 11,968.44 -260.07 -802.82

438.93 405.57
12,659.15 12,374.01
892.85 577.52 -825.98 -463.98
13,552.00 12,951.53

2,999.17 3,112.25 14.61 41.82

1,363.12 1,259.21

-43.08 136.7
1,911.08 1,839.84
36.05 16.97 36.05 16.97
599.78 569.72 599.78 569.72
3,721.57 3,524.01 154.42 64.89
10,587.69 10,458.70
2,964.31 2,492.83

545.96 576.43
100.18 27.99 -664.98 -451.38
2,318.17 1,888.41
 Final Conversion Schedule
For the year ended Particulars Notes For the year ended
2020 2019

(i) Revenue from sale of products 27 11,960.15 11,165.62

(ii) Other operating revenue 28 438.93 405.57

(b) Other income 29 66.87 113.54

Cash received from customers 12,465.95 11,684.73

cash paid to suppliers and employees 6,215.68 6,306.18

cash paid for SGA 3567.15 3459.12

Other operating inflows (outflows)

Taxes paid -664.98 -451.38

Net cash flows from opeating activities (A) 2,018.14 1,468.05

Match Control Yes Yes