A. Equity Share Capital
| Notes | 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 | 28 | 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 29)
| Particulars | Reserves and Surplus | Other Comprehensive Income | Share based payment 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 | Other reserves | Investments through Other Comprehensive Income | Effective portion of Cash Flow Hedges | 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 |
| Changes in accounting policy/prior period errors | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| 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 | - | - | 1,321.17 | - | - | - | - | - | - | - | - | - | - | - | - | - | 1,321.17 | - |
| Dividends including tax on dividend | - | - | (3,642.68) | - | - | - | - | - | - | - | - | - | - | - | - | - | (3,642.68) | - |
| Transfer from retained earnings | - | - | (5,235.12) | 2,700.00 | - | 2,000.00 | 500.00 | 35.12 | - | - | - | - | - | - | - | - | - | - |
| 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 |
| Particulars | Reserves and Surplus | Other Comprehensive Income | Share based payment 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 | Other reserves | Investments through Other Comprehensive Income | Effective portion of Cash Flow Hedges | Cost of Hedge | Others | |||||
| Balance as at March 31, 2020 | 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 |
| Changes in accounting policy/prior period errors | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Restated balance at the beginning of the reporting period | 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 |
| Profit for the year | - | - | 22,594.69 | - | - | - | - | - | - | - | - | - | - | - | - | - | 22,594.69 | 1,447.44 |
| Other Comprehensive Income for the year | - | - | - | - | - | - | - | - | - | - | (639.34) | 288.71 | (189.30) | - | - | - | (539.93) | (191.28) |
| Total Comprehensive Income for the year | - | - | 22,594.69 | - | - | - | - | - | - | - | (639.34) | 288.71 | (189.30) | - | - | - | 22,054.76 | 1,256.16 |
| Transfer from OCI to retained earnings | - | - | (1,004.01) | - | - | - | - | - | - | - | 1,004.01 | - | - | - | 438.69 | - | 438.69 | - |
| Transfer of Securities premium on exercise of ESOP | - | 236.87 | - | - | - | - | - | - | - | - | - | - | - | - | (236.87) | - | - | - |
| Profit on sale of subsidiary (where control is retained) | - | - | 162.28 | - | - | - | - | - | - | - | - | - | - | - | - | - | 162.28 | - |
| Dividends distributed | - | - | (4,152.65) | - | - | - | - | - | - | - | - | - | - | - | - | - | (4,152.65) | - |
| Transfer from retained earnings | - | - | (2,828.01) | - | - | 2,100.00 | 700.00 | 28.01 | - | - | - | - | - | - | - | - | - | - |
| Received during the year (net) | - | 4,347.70 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 4,363.78 | - |
| Utilised / Other Adjustments | - | 16.08 | (16.84) | (15.97) | - | (6.96) | - | - | (0.04) | 7.50 | 209.74 | 6.95 | 87.46 | - | - | 271.84 | 2,616.19 | |
| Balance as at March 31, 2022 | 44.59 | 49,741.22 | 76,259.66 | 28,986.72 | 51.23 | 20,516.95 | 6,443.78 | 202.59 | 0.03 | (97.46) | (4,539.23) | 77.11 | (95.92) | 116.23 | 1,476.01 | 307.03 | 1,79,490.54 | 12,777.19 |
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)
