STATEMENT OF CHANGES IN EQUITY
A. Equity Share Capital
| As at March 31, 2022 | As at March 31, 2021 | |
| Balance at the beginning of the reporting period | 360.79 | 346.41 |
| Changes in Equity Share Capital due to prior period errors | - | - |
| Restated balance at the beginning of the current reporting period | 360.79 | 346.41 |
| Changes in equity share capital during the current year | 1.82 | 14.38 |
| Balance at the end of the current reporting period | 362.61 | 360.79 |
B. OTHER EQUITY (Refer Note 26)
(1) Current reporting period
| Particulars | Reserves and Surplus | Other Comprehensive Income | Share based payment reserve | Money received against share warrants | Total | |||||||||
| Capital Reserve | Securities Premium | Retained Earnings | General Reserve | Special Reserve I | Special Reserve II | Statutory Reserve | Shelter Assistance Reserve | Equity Instruments through Other Comprehensive Income | Effective portion of Cash Flow Hedges | Cost of Hedge | ||||
| Balance as at April 1, 2021 (Opening Balance) | 0.04 | 44,064.26 | 17,328.59 | 26,640.11 | 51.23 | 18,416.95 | 5,727.42 | 0.07 | (5,182.62) | (198.28) | 93.38 | 1,173.68 | 307.03 | 1,08,421.86 |
| Changes in accounting policy/prior period errors | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Restated balance at the beginning of the reporting period | 0.04 | 44,064.26 | 17,328.59 | 26,640.11 | 51.23 | 18,416.95 | 5,727.42 | 0.07 | (5,182.62) | (198.28) | 93.38 | 1,173.68 | 307.03 | 1,08,421.86 |
| Profit for the year | - | - | 13,742.18 | - | - | - | - | - | - | - | - | - | - | 13,742.18 |
| Other Comprehensive Income for the year | - | - | (5.25) | - | - | - | - | - | (49.89) | 278.30 | (189.30) | - | - | 33.86 |
| Total Comprehensive Income for the year | - | - | 13,736.93 | - | - | - | - | - | (49.89) | 278.30 | (189.30) | - | - | 13,776.04 |
| Movement for the year | - | - | (1,004.01) | - | - | - | - | - | 1,004.01 | - | - | 390.24 | - | 390.24 |
| Transfer to Securities premium on exercise of ESOP | - | 236.87 | - | - | - | - | - | - | - | - | - | (236.87) | - | - |
| Dividends | - | - | (4,152.65) | - | - | - | - | - | - | - | - | - | - | (4,152.65) |
| Transfer from retained earnings to Special and Statutory Reserve | - | - | (2,800.00) | - | - | 2,100.00 | 700.00 | - | - | - | - | - | - | - |
| Received during the year (refer note 26.1) | - | 1,452.94 | - | - | - | - | - | - | - | - | - | - | - | 1,452.94 |
| Utilised during the year | - | - | - | - | - | - | - | (0.04) | - | - | - | - | - | (0.04) |
| Balance as at March 31, 2022 | 0.04 | 45,754.07 | 23,108.86 | 26,640.11 | 51.23 | 20,516.95 | 6,427.42 | 0.03 | (4,228.50) | 80.02 | (95.92) | 1,327.05 | 307.03 | 1,19,888.39 |
(2) Previous reporting period
| Particulars | Reserves and Surplus | Other Comprehensive Income | Share based payment reserve | Money received against share warrants | Total | |||||||||
| Capital Reserve | Securities Premium | Retained Earnings | General Reserve | Special Reserve I | Special Reserve II | Statutory Reserve | Shelter Assistance Reserve | Equity Instruments through Other Comprehensive Income | Effective portion of Cash Flow Hedges | Cost of Hedge | ||||
| Balance as at April 1, 2020 (Opening Balance) | 0.04 | 32,044.15 | 14,137.67 | 23,940.11 | 51.23 | 16,416.95 | 5,227.42 | 0.10 | (6,853.83) | (180.59) | 18.98 | 1,009.42 | - | 85,811.65 |
| Changes in accounting policy/prior period errors | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Restated balance at the beginning of the reporting period | 0.04 | 32,044.15 | 14,137.67 | 23,940.11 | 51.23 | 16,416.95 | 5,227.42 | 0.10 | (6,853.83) | (180.59) | 18.98 | 1,009.42 | - | 85,811.65 |
| Profit for the year | - | - | 12,027.30 | - | - | - | - | - | - | - | - | - | - | 12,027.30 |
| Other Comprehensive Income for the year | - | - | 6.30 | - | - | - | - | - | 1,671.21 | (17.69) | 74.40 | - | - | 1,734.22 |
| Total Comprehensive Income for the year | - | - | 12,033.60 | - | - | - | - | - | 1,671.21 | (17.69) | 74.40 | - | - | 13,761.52 |
| Movement for the year | - | - | - | - | - | - | - | - | - | - | - | 389.06 | - | 389.06 |
| Transfer to Securities premium on exercise of ESOP | - | 224.80 | - | - | - | - | - | - | - | - | - | (224.80) | - | - |
| Dividends | - | - | (3,642.68) | - | - | - | - | - | - | - | - | - | - | (3,642.68) |
| Transfer from retained earnings to Special and Statutory Reserve | - | - | (5,200.00) | 2,700.00 | - | 2,000.00 | 500.00 | - | - | - | - | - | - | - |
| Received during the year (refer note 26.6) | - | 11,817.65 | - | - | - | - | - | - | - | - | - | - | 307.03 | 12,124.68 |
| Utilised during the year (refer note 26.6) | - | (22.34) | - | - | - | - | - | (0.03) | - | - | - | - | - | (22.37) |
| Balance as at March 31, 2022 | 0.04 | 44,064.26 | 17,328.59 | 26,640.11 | 51.23 | 18,416.95 | 5,727.42 | 0.07 | (5,182.62) | (198.28) | 93.38 | 1,173.68 | 307.03 | 1,08,421.86 |
The accompanying notes are an integral part of the standalone financial statements
As per our report of even date attached.
Directors
For S. R. Batliboi & Co. LLP
Chartered Accountants
Firms’ Registration No: 301003E/E300005
For G. M. Kapadia & Co.
Chartered Accountants
Firms’ Registration No: 104767W
Deepak S. Parekh
Chairman
(DIN: 00009078)
U. K. Sinha
(DIN: 00010336)
P. R. Ramesh
(DIN: 01915274)
per Viren Mehta
Partner
Membership No. 048749
Atul Shah
Partner
Membership No. 039569
Keki M. Mistry
Vice Chairman & Chief Executive Officer
(DIN: 00008886)
Ireena Vittal
(DIN: 05195656)
Jalaj Dani
(DIN: 00019080)
Bhaskar Ghosh
(DIN: 06656458)
Rajesh Narain Gupta
(DIN: 00229040)
MUMBAI, May 02, 2022
Renu Sud Karnad
Managing Director
(DIN: 00008064)
V. Srinivasa Rangan
Executive Director & Chief
Financial Officer
(DIN: 00030248)
Ajay Agarwal
Company Secretary
(FCS: 9023)
