STANDALONE FINANCIAL STATEMENTS
FORTY FOURTH ANNUAL REPORT 2020-21
A. Equity Share Capital
| Notes | Amount | |
| As at April 1, 2019 | 344.29 | |
| Equity share capital issued during the year | 2.12 | |
| As at April 1, 2020 | 26 | 346.41 |
| Equity share capital issued during the year | 14.38 | |
| As at March 31, 2021 | 26 | 360.79 |
B. Other Equity (Refer Note 27)
| Particulars | Reserves and Surplus | Other Comprehensive Income | Employee Stock Option Reserve | Foreign Currency Monetary Item Translation | 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, 2019 (Opening Balance) | 0.04 | 30,661.21 | 11,635.24 | 15,905.51 | 51.23 | 13,016.95 | 5,027.42 | 3.21 | (170.23) | (222.45) | (2.44) | 1,098.06 | 7.43 | - | 77,011.18 |
| Changes in accounting policy/prior period errors | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Restated balance at the beginning of the reporting period | 0.04 | 30,661.21 | 11,635.24 | 15,905.51 | 51.23 | 13,016.95 | 5,027.42 | 3.21 | (170.23) | (222.45) | (2.44) | 1,098.06 | 7.43 | - | 77,011.18 |
| Profit for the year | - | - | 17,769.65 | - | - | - | - | - | - | - | - | - | - | - | 17,769.65 |
| Other Comprehensive Income for the year | - | - | (31.99) | - | - | - | - | - | (6,683.60) | 41.86 | 21.42 | - | - | - | (6,652.31) |
| Total Comprehensive Income for the year | - | - | 17,737.66 | - | - | - | - | - | (6,683.60) | 41.86 | 21.42 | - | - | - | 11,117.34 |
| Movement for the year | - | - | - | - | - | - | - | - | - | - | - | 13.64 | (7.43) | - | 6.21 |
| Transfer of Securities premium on conversion of warrants and exercise of ESOP | - | 102.28 | - | - | - | - | - | - | - | - | - | (102.28) | - | - | - |
| Dividends including tax on dividend | - | - | (3,600.63) | - | - | - | - | - | - | - | - | - | - | - | (3,600.63) |
| Transfer from retained earnings | - | - | (11,634.60) | 8,034.60 | - | 3,400.00 | 200.00 | - | - | - | - | - | - | - | 1,280.66 |
| Received during the year | - | 1,280.66 | - | - | - | - | - | - | - | - | - | - | - | - | 1,280.66 |
| Utilised during the year | - | - | - | - | - | - | - | (3.11) | - | - | - | - | - | - | (3.11) |
| Balance as at March 31, 2020 | 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 |
| Particulars | Reserves and Surplus | Other Comprehensive Income | Employee Stock Option Reserve | Foreign Currency Monetary Item Translation | 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 of Securities premium on exercise of ESOP | - | 224.80 | - | - | - | - | - | - | - | - | - | (224.80) | - | - | - |
| Dividends including tax on dividend | - | - | (3,642.68) | - | - | - | - | - | - | - | - | - | - | - | (3,642.68) |
| Transfer from retained earnings | - | - | (5,200.00) | 2,700.00 | - | 2,000.00 | 500.00 | - | - | - | - | - | - | - | - |
| Received during the year (refer notes 26.1 and 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, 2021 | 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 |
See accompanying notes to the Standalone 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)
