CONSOLIDATED FINANCIAL STATEMENTS
FORTY FOURTH ANNUAL REPORT 2020-21
A. Equity Share Capital
| Notes | Amount | |
| As at March 31, 2019 | 28 | 344.29 |
| Equity share capital issued during the year | 2.12 | |
| As at March 31, 2020 | 346.41 | |
| Equity share capital issued during the year | 14.38 | |
| As at March 31, 2021 | 360.79 |
B. Other Equity (Refer Note 29)
| Particulars | Reserves and Surplus | Other Comprehensive Income | Employee Stock Option Reserve | Money received against share warrants | Total | Non Controlling Interest | |||||||||||||
| Capital Reserve | Securities Premium | Retained Earnings | General Reserve | Special Reserve I | Special Reserve II | Statutory Reserve | Special Reserve U/s 45-IC of The Reserve Bank of India Act, 1934 | Shelter Assistance Reserve | Foreign Currency Monetary Item Translation | Other reserves | Investments through Other Comprehensive Income | Effective portion of Cash Flow Hedges | Cost of Hedge | Others | |||||
| Balance as at March 31, 2019 | 48.30 | 31,408.42 | 41,381.41 | 18,837.81 | 51.23 | 13,394.52 | 5,043.64 | 104.93 | 3.27 | 7.43 | 68.86 | 118.34 | (224.03) | (0.86) | 1,145.58 | - | 1,11,388.85 | 6,245.38 | |
| Changes in accounting policy/prior period errors | - | ||||||||||||||||||
| Restated balance at the beginning of the reporting period | 48.30 | 31,408.42 | 41,381.41 | 18,837.81 | 51.23 | 13,394.52 | 5,043.64 | 104.93 | 3.27 | 7.43 | 68.86 | 118.34 | (224.03) | (0.86) | 1,145.58 | - | 1,11,388.85 | 6,245.38 | |
| Profit for the year | 21,434.57 | 21,434.57 | 1,391.90 | ||||||||||||||||
| Other Comprehensive Income for the year | (6,420.99) | 41.86 | 4.89 | (6,374.24) | 160.82 | ||||||||||||||
| Total Comprehensive Income for the year | - | - | 21,434.57 | - | - | - | - | - | - | - | - | (6,420.99) | 41.86 | 4.89 | - | - | 15,060.33 | 1,552.72 | |
| Movement for the year | 5.03 | 1,023.22 | (585.49) | (366.07) | 0.14 | 9.92 | - | - | 9.67 | (136.94) | 1.58 | (1.58) | 68.56 | - | 28.04 | ||||
| Profit on sale of subsidiary | 1,740.41 | 1,740.41 | |||||||||||||||||
| Dividends including tax on dividend | (3,600.64) | (3,600.64) | |||||||||||||||||
| Transfer from retained earnings | (11,659.99) | 8,034.59 | - | 3,400.00 | 200.00 | 25.40 | - | - | - | - | - | - | - | - | - | - | |||
| Received during the year | 1,665.95 | - | - | - | 1,665.95 | ||||||||||||||
| Utilised during the year | (3.71) | - | - | (3.17) | (7.43) | - | - | - | (135.88) | - | (150.19) | (440.78) | |||||||
| Balance as at March 31, 2020 | 44.59 | 33,079.40 | 50,318.98 | 26,286.91 | 51.23 | 16,428.45 | 5,243.78 | 140.25 | 0.10 | - | 78.53 | (6,439.59) | (180.59) | 2.45 | 1,078.26 | - | 1,26,132.75 | 7,357.32 | |
| Particulars | Reserves and Surplus | Other Comprehensive Income | Employee Stock Option Reserve | Money received against share warrants Money received against share warrants | Total | Non Controlling Interest | |||||||||||||
| Capital Reserve | Securities Premium | Retained Earnings | General Reserve | Special Reserve I | Special Reserve II | Statutory Reserve | Special Reserve U/s 45-IC of The Reserve Bank of India Act, 1934 | Shelter Assistance Reserve | oreign Currency Monetary Item Translation | Other reserves | Investments through Other Comprehensive Income | Effective portion of Cash Flow Hedges | Cost of Hedge Cost of Hedge | Others | |||||
| Balance as at March 31, 2020 | 44.59 | 33,079.40 | 50,318.98 | 26,286.91 | 51.23 | 16,428.45 | 5,243.78 | 140.25 | 0.10 | - | 78.53 | (6,439.59) | (180.59) | 2.45 | - | 1,078.26 | - | 1,26,132.75 | 7,357.32 |
| - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Restated balance at the beginning of the reporting period | 44.59 | 33,079.40 | 50,318.98 | 26,286.91 | 51.23 | 16,428.45 | 5,243.78 | 140.25 | 0.10 | - | 78.53 | (6,439.59) | (180.59) | 2.45 | - | 1,078.26 | - | 1,26,132.75 | 7,357.32 |
| Profit for the year | - | - | 18,740.06 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 18,740.06 | 1,747.49 |
| Other Comprehensive Income for the year | - | - | - | - | - | - | - | - | - | - | - | 1,505.85 | 14.95 | 74.40 | (29.98) | - | - | 1,565.22 | 16.60 |
| Total Comprehensive Income for the year | - | - | 18,740.06 | - | - | - | - | - | - | - | - | 1,505.85 | 14.95 | 74.40 | (29.98) | - | - | 20,305.28 | 1,764.09 |
| Movement for the year | 183.49 | 422.59 | 239.10 | ||||||||||||||||
| Transfer of Securities premium on exercise of ESOP | 224.80 | (224.80) | - | ||||||||||||||||
| Profit on sale of subsidiary (where control is retained) | - | - | 1,321.17 | - | - | - | - | - | - | - | - | - | - | - | - | - | 1,321.17 | - | |
| Dividends distributed | - | - | (3,642.68) | - | - | - | - | - | - | - | - | - | - | - | - | - | (3,642.68) | - | |
| Transfer from retained earnings | (5,235.12) | 2,700.00 | 2,000.00 | 500.00 | 35.12 | 0.00 | - | ||||||||||||
| Received during the year | - | 11,867.55 | - | - | - | - | - | - | - | - | - | - | - | - | - | 307.03 | 12,174.58 | - | |
| Utilised / Other Adjustments | (31.18) | 1.79 | 15.78 | - | (4.54) | (0.79) | (0.03) | - | (179.90) | (52.91) | 16.53 | 58.75 | (1.86) | - | (178.36) | (216.57) | |||
| Balance as at March 31, 2021 | 44.59 | 45,140.57 | 61,504.20 | 29,002.69 | 51.23 | 18,423.91 | 5,743.78 | 174.58 | 0.07 | - | (104.96) | (5,113.64) | (218.55) | 93.38 | 28.77 | 1,274.19 | 307.03 | 1,56,351.84 | 8,904.84 |
See accompanying notes to the consolidated Financial Statements.
As per our report of even date attached.
For B S R & Co. LLP
Chartered Accountants
Firms’ Regst. No: 101248W/W-100022
Deepak S. Parekh
Chairman
(DIN: 00009078)
Sagar Lakhani
Partner
Membership No. 111855
Keki M. Mistry
Vice Chairman &
Chief Executive Officer
(DIN: 00008886)
Renu Sud Karnad
Managing Director
(DIN: 00008064)
MUMBAI, May 07, 2021
Directors
J. J. Irani
(DIN: 00311104)
Nasser Munjee
(DIN: 00010180)
U. K. Sinha
(DIN: 00010336)
Jalaj Dani
(DIN: 00019080)
Bhaskar Ghosh
(DIN: 06656458)
Ireena Vittal
(DIN: 05195656)
V. Srinivasa Rangan
Executive Director &
Chief Financial Officer
(DIN: 00030248)
Ajay Agarwal
Company Secretary
(FCS: 9023)
