Particulars Amount Particulars

Bank Balance - Other than cash & cash equivalents 14 Accumulated Amortisation
Capital Work-in-Progress 540 Accumulated Depreciation
Cash and Cash Equivalents 45 Current Borrowings from Banks
Commission on Sales 234 Deferred Tax Credit
Contractual Services expenses 164
Contribution to PF and Other Funds 71 General Reserve

CSR Expenditure 28 OCI - will not be clasfified to Profit & Loss

Current Investments 638 Other Current Financial Liabilities
Current Loans 10 Other Current Liabilities

Current Tax Expenses 311 Other Non-current Financial Liabilities

Current Tax Assets 192 Other Income
Deferred Tax Assets 60 Other Non Current Liabilities
Employee Stock Option Expense 22 Other Operating Income
Freight & Forwarding 158 Outstanding Employee Stock Options

Impairment of Investment 251 Provision for doubtful trade receivables

Income tax on OCI 4 Provisions - Current
Intangible Assets 202 Provisions - Non Current

Intangible Assets under development 15 Retained Earnings

Interest Expense 39 Revenue from Sales of Products
Manufacturing Expenses 443 Securities Premium
Non-current Investments 3,648 Share Capital
Non-current loans 216 Trade Payables

Opening Stock- Raw Material and Packing Material 1,303

Opening Stock - Finished Goods 602
Opening Stock - Stock-in-trade 199
Opening Stock - Work-in- Progress 762
Other Current Assets 840
Other Current Financial Assets 207
Miscellaneous Expenses 654
Other Non-current assets 298
Other Non-current financial assets 57
Power & Fuel 206
Professional Fees 395
Property, Plant and Equipment 4,949
Purchase of Raw Material 2,765
Purchase of Stock in Trade 1,129
Repair & Maintenance 132
Research Costs - Clinical trials 280
Salaries & Wages 1,540
Sales Promotion Expenses 231
Staff Gartuity 39
Staff Welfare Expenses 57
Stores and Spares 94
Trade Receivables 2,069
Travelling & Conveyance 239
26,352

Closing Stock
Raw Material and Packing Material 1112
Work-in- Progress 545
Finished Goods 680
Stock-in-trade 282
Consumable Stores 34

Provide depreciation on tangible assets 465

Provide amortsation on Intangible assets 35

Make provision for doubtful trade receivables 33

Amount

27
389
324
99

3,142

11
456
230

45
130
80
337
59

97
248
126

6,951
10,637
1,505
161
1,298
 26,352

P&L Balance Sheet

P&L Balance Sheet
P&L Balance Sheet
P&L Balance Sheet
P&L Balance Sheet

P&L Balance Sheet

P&L Balance Sheet

P&L Balance Sheet

 Particulars Note No.
I. Revenue from operations
II. Other Income
III. Total Income (I +II)
IV. Expenses:
Cost of materials consumed
Purchase of Stock-in-Trade

Changes in inventories of finished goods, work-in-progress and Stock-in-Trade

Employee benefit expense

Finance costs
Depreciation and amortization expense
Impairment of Investment
Other expenses
Total Expenses (IV)

V. Profit/ (Loss) before exceptional items and tax (III-IV)

VI. Exceptional Items

VII Profit/(Loss) Before Tax (V – VI)
VIII. Tax expense:
(1) Current tax
(2) Deferred tax

IX. Profit /(Loss) from the period from continuing operations (VII - VIII)

X. Profit/(Loss) from discontinued operations

XI. Tax expense of discounted operations

XII. Profit/(Loss) from Discontinued operations (X - XI)

XIII. Profit/(Loss) for the period (IX + XII)

XIV. Other Comprehensive Income

A (i) Items that will not be reclassified to profit & loss

(ii) Income tax relating to items that will not be reclassified to profit & loss

B (i) Items that will be reclassified to profit & loss

(ii) Income tax relating to items that will be reclassified to profit & loss

XV. Total Comprehensive Income for the period (XIII + XIV) comprising Profit
(Loss) and Other Comprehensive Income for the period)

Notes to Accounts
Reveue from Operations
Revenue from Sales of Products
Other Operating Income

Cost of Material Consumed

Opening Stock- Raw Material and Packing Material
Purchase of Raw Material
Less: Closing Stock of Raw Material and Packing Material

Change in Inventories of WIP, Finished Goods and Stock-in-trade

Opening Stock
Work-in- Progress 762
Finished Goods 602
Stock-in-trade 199
Less: Closing Stock
Work-in- Progress 545
Finished Goods 680
Stock-in-trade 282

Employee benefits expenses

Salaries & Wages
Contribution to PF and Other Funds
Staff Gartuity
Employee Stock Option Expense
Staff Welfare Expenses

Depreciation and Amortisation Expense

Depreciation on Tangible Assets
Amortisation of Intangibel Assets

Other Expenses
Commission on Sales
Contractual Services expenses
CSR Expenditure
Freight & Forwarding
Manufacturing Expenses
Power & Fuel
Professional Fees
Repair & Maintenance
Research Costs - Clinical trials
Sales Promotion Expenses
Stores and Spares 94
Less: Closing stock of spares 34
Travelling & Conveyance
Provision for doubtful trade receivables
Miscellaneous Expenses

Particulars Note No.

ASSETS
Non-current assets
(a) Property, Plant and Equipment 1
(b) Capital work-in-progress
(c) lnvestment Property
(d) Goodwill
(e) Other Intangible assets 2
(f) Intangible assets under development
(g) Biological Assets other than bearer plants
(h) Financial Assets
(i) Investments
(ii) Trade receivables
(iii) Loans
(iv) Other
(i) Deferred tax assets (net)
(j) Other non-current assets
Current assets
(a) Inventories 3
(b) Financial Assets
(i) Investments
(ii) Trade receivables 4
(iii) Cash and cash equivalents
(iv) Bank balances other than(iii) above
(v) Loans
(vi) Others (to be specified)
(c) Current Tax Assets (Net)
(d) Other cufrent assets

Total Assets   
EQUITY AND LIABILITIES
Equity
(a) Equity Share capital
(b) Other Equity 5
LIABILITIES
Non-current liabilities
(a) Financial Liabilities
(i) Borrowings
(ii) Trade payables
(iii)Other financial liabilities (other than those specified in item (b), to be specified)
(b) Provisions
(c) Deferred tax liabilities (Net)
(d) Other non-current liabilities
Current liabilities
(a) Financial Liabilities
(i) Borrowings
(ii) Trade payables
(iii) Other financial liabilities (other than those specified in item (c)
(b) Other current liabilities
(c) Provisions
(d) Current Tax Liabilities (Net)
Total Equity and Liabilities
Particulars Rs. Crores
1. Property Plant & Equipment
Property, Plant and Equipment 4,949
Less: Accumulted Depreciation 389
Les: Depreciation for the year 465

2. Other Intangible Assets

Intangible Assets 202
Less: Accumulted Amortisation 27
Les: Amortisation for the year 35

3. Inventories
Raw Material and Packing Material 1,112
Work-in- Progress 545
Finished Goods 680
Stock-in-trade 282
Consumable Stores 34

4. Trade Receivables
Trade Receivables 2,069
Less: Provisions for doubtful debts 97
Less: Additional Provsions 33

5. Other Equity
Employee Stock Option Outstanding 59
General Reserve 3,142
Securities Premium 1,505
Retained Earnings 6,951
Profit for the year 975
OCI for the year 7
Rs. Crores
10,974
130
11,104

2,956
1,129

56

1,729
39
500
251
3,257
9,917

1,187

-
 1,187

311
(99)

975

975

11

(4)

982

Rs. Crores

10,637
337
10,974

1,303
2,765
1,112
2,956

1,563
 1,507
56

1,540
71
39
22
57
1,729

465
35
500

234
164
28
158
443
206
395
132
280
231

60
239
33
654
3,257

Rs. Crores Rs. Crores

4,095
540
 140
15

3,648

216
57 3,921
60
298

2653

638
1,939
45
14
10
207 2,853
192
840

15,607

161
12,639

45 45
126

80

324
1,298
456 2,078
230
248

15,607
Rs. Crores

4,095

140

2,653

1,939

12,639