Income Statement for Birla Corporation Ltd.

in ₹ lacs
Particulars Year ended 31 March, 2020

Income
Revenue from operations ₹ 691,569.00
Other income ₹ 8,513.00
Total income ₹ 700,082.00
Expenses
Cost of materials consumed ₹ 95,812.00
Purchases of stock-in-trade ₹ 1,605.00
Changes in inventories of finished goods, stock-in-
trade and work-in-progress ₹ -5,491.00
Excise Duty
Employee benefits expense ₹ 40,788.00
Finance costs ₹ 38,767.00
Depreciation, amortisation and impairment expense ₹ 35,191.00
Other expenses ₹ 425,258.00
Total expenses ₹ 631,930.00

Profit before exceptional items and tax ₹ 68,152.00

Exceptional items ₹ -
Profit before tax ₹ 68,152.00
Tax expense (net)
Current tax ₹ 7,529.00
Deferred tax ₹ 11,935.00
Income Tax for earlier years ₹ -1,830.00
Total tax expense ₹ 17,634.00

Profit after tax before share of profit/(loss) from

associates ₹ 50,518.00
Share of profit/(loss) of associates (net of tax) ₹ -
Profit for the year ₹ 50,518.00
Profit attributable to:
Owners of the Parent ₹ 50,518.00
Non-Controlling Interest ₹ -
Other comprehensive Income
A. Items that will not be reclassified to profit or loss ₹ -12,870.00
Income Tax relating to these items ₹ 474.00
₹ -12,396.00
B. Items that will be reclassified to profit or loss ₹ 44.00
Income Tax relating to these items ₹ -16.00
₹ 28.00
Other comprehensive Income for the year ₹ -12,368.00
Other comprehensive Income attributable to
Owners of the Parent ₹ -12,368.00
Non-Controlling Interest ₹ -
Total comprehensive income for the year ₹ 38,150.00
Other comprehensive Income attributable to
Owners of the Parent ₹ 38,150.00
Non-Controlling Interest ₹ -
Earnings Per Share (Face value of 10/- each) ₹ -
Basic & Diluted (Rs.) ₹ 65.60
atement for Birla Corporation Ltd.
in ₹ lacs
Year ended 31 March, 2019 Year ended 31 March, 2018
₹ 654,873.00 ₹ 594,311.34 ₹
₹ 7,847.00 ₹ 7,548.99 ₹
₹ 662,720.00 ₹ 601,860.33 ₹
₹ 96,125.00 ₹ 79,236.03 ₹
₹ 145.00 ₹ 45.48 ₹
₹ -2,091.00 ₹ 4,636.24
₹ 20,895.55
₹ 37,063.00 ₹ 35,733.41
₹ 37,052.00 ₹ 37,763.87
₹ 33,912.00 ₹ 33,216.11
₹ 428,770.00 ₹ 373,101.58
₹ 630,976.00 ₹ 584,628.27
₹ 31,744.00 ₹ 17,232.06 ₹
₹ - ₹ 1,247.93 ₹
₹ 31,744.00 ₹ 15,984.13 ₹
₹ 8,456.00 ₹ 2,738.83
₹ -226.00 ₹ -69.10
₹ -2,056.00 ₹ -2,080.98
₹ 6,174.00 ₹ 588.75
₹ 25,570.00 ₹ 15,395.38 ₹
₹ - ₹ - ₹
₹ 25,570.00 ₹ 15,395.38 ₹
₹ 25,570.00 ₹ 15,395.38 ₹
₹ 1.00 ₹ 0.54 ₹
₹ 1,993.00 ₹ 109,276.15
₹ 52.00 ₹ -19,882.71
₹ 2,045.00 ₹ 89,393.44
₹ -24.00 ₹ -63.91
₹ -16.00 ₹ 22.33
₹ -40.00 ₹ -41.58
₹ 2,005.00 ₹ 89,351.86
₹ 2,005.00 ₹ 89,351.86 ₹
₹ - ₹ - ₹
₹ 27,575.00 ₹ 104,747.24 ₹
₹ 27,575.00 ₹ 104,747.24 ₹
Year ended 31 March, 2017
498,121.97
14,586.72
512,708.69
66,455.32
-
₹ 1,443.46
₹ 63,355.32
₹ 30,625.52
₹ 27,678.54
₹ 25,550.31
₹ 273,888.55
₹ 488,997.02
23,711.67
682.14
23,029.53
₹ 1,293.85
₹ -211.47
₹ -
₹ 1,082.38
21,947.15
-
21,947.15
21,947.15
0.79
₹ 9,489.80
₹ 2,010.67
₹ 11,500.47
₹ 112.04
₹ -38.32
₹ 73.72
₹ 11,574.19
11,574.19
-
33,521.34
33,521.34
₹ - ₹ 0.54 ₹ 0.79
₹ - ₹ 19.99 ₹ 28.50
₹ 33.21 ₹ - ₹ -
 Balance Sheet for Birla Corporation Ltd.
in ₹ l
Particulars Year ended 31 March, 2020

ASSETS
Non-Current Assets
Property, plant and equipment ₹ 637,325.00
Capital work-in-progress ₹ 160,198.00
Investment properties ₹ 16.00
Goodwill on Consolidation ₹ 3.00
Intangible assets ₹ 95,129.00
Intangible assets under development ₹ 192.00
Biological Assets other than Bearer Plants ₹ 82.00
Financial Assets
Investments ₹ 16,000.00
Loans ₹ 46.00
Other financial assets ₹ 12,432.00
Non-Current Tax Asset(Net) ₹ 6,053.00
Other non-current assets ₹ 20,677.00
Total Non-Current Assets ₹ 948,153.00
Current Assets
Inventories ₹ 78,763.00
Financial Assets
Investmenrs ₹ 67,617.00
Trade Receivables ₹ 25,038.00
Cash and cash equivalents ₹ 4,666.00
Bank balances other than cash and cash equivalents ₹ 20,915.00
Loans ₹ 110.00
Other financial assets ₹ 41,019.00
Current Tax Asset(Net)
Other current assets ₹ 31,117.00
Non-Current Assets classified as Held for Sale ₹ 149.00
Total Current Assets ₹ 269,394.00
TOTAL ASSETS ₹ 1,217,547.00

EQUITY AND LIABILITIES

Equity
Equity share capital ₹ 7,701.00
Other equity ₹ 472,912.00
Equity attributable to the equity shareholders of the Company ₹ 480,613.00
Non-controlling interests ₹ 4.00
Total equity ₹ 480,617.00
Liabilities
Non-current liabilities
Financial liabilities
Borrowings ₹ 366,895.00
Other financial liabilities ₹ 54,722.00
 Provisions ₹ 5,002.00
Deferred tax liabilities (net) ₹ 85,679.00
Non-Current Tax Liabilities ₹ 135.00
Other non-current liabilities ₹ 14,489.00
Total non-current liabilities ₹ 526,922.00

Current liabilities
Financial liabilities
Borrowings ₹ 8,367.00
Trade payables
Total outstanding dues of miccro enterprises and
small enterprises ₹ 383.00
Total outstanding dues of creditors other than
miccro enterprises and small enterprises ₹ 51,892.00
Other financial liabilities ₹ 128,216.00
Other current liabilities ₹ 19,459.00
Provisions ₹ 1,689.00
Current tax liabilities (net) ₹ 2.00
Total current liabilities ₹ 210,008.00
Total liabilities ₹ 736,930.00
Total Equity and Liabilities ₹ 1,217,547.00
for Birla Corporation Ltd.
in ₹ lacs
Year ended 31 March, 2019 Year ended 31 March, 2018 Year ended 31 March, 2017

₹ 629,310.00 ₹ 637,262.12 ₹ 542,365.34

₹ 91,194.00 ₹ 75,993.77 ₹ 80,341.96
₹ 17.00 ₹ 17.84 ₹ 18.34
₹ 3.00 ₹ 15.28 ₹ 15.28
₹ 97,013.00 ₹ 99,489.54 ₹ 93,816.90
₹ 211.00 ₹ 235.88 ₹ 192.46
₹ 87.00 ₹ 92.27 ₹ 82.02

₹ 27,641.00 ₹ 25,844.85 ₹ 22,887.28

₹ 38.00 ₹ 36.13 ₹ 47.44
₹ 10,835.00 ₹ 9,293.48 ₹ 7,824.96
₹ 7,824.00 ₹ 3,706.42 ₹ 5,611.77
₹ 18,537.00 ₹ 10,101.27 ₹ 7,093.85
₹ 882,710.00 ₹ 862,088.85 ₹ 760,297.60

₹ 78,302.00 ₹ 68,696.46 ₹ 63,017.69

₹ 60,032.00 ₹ 41,370.21 ₹ 33,530.03

₹ 26,220.00 ₹ 19,144.80 ₹ 13,252.64
₹ 8,943.00 ₹ 10,787.78 ₹ 8,830.15
₹ 4,953.00 ₹ 11,193.60 ₹ 22,416.84
₹ 124.00 ₹ 135.24 ₹ 154.42
₹ 46,135.00 ₹ 61,178.91 ₹ 44,229.39
₹ 5,334.87 ₹ -
₹ 25,679.00 ₹ 27,521.34 ₹ 23,924.75
₹ 63.00 ₹ 41.94 ₹ 128.12
₹ 250,451.00 ₹ 245,405.15 ₹ 209,484.03
₹ 1,133,161.00 ₹ 1,107,494.00 ₹ 969,781.63

₹ 7,701.00 ₹ 7,700.89 ₹ 7,700.89

₹ 441,821.00 ₹ 420,280.80 ₹ 320,923.76
₹ 449,522.00 ₹ 427,981.69 ₹ 328,624.65
₹ 4.00 ₹ 3.30 ₹ 2.76
₹ 449,526.00 ₹ 427,984.99 ₹ 328,627.41

₹ 362,321.00 ₹ 382,976.39 ₹ 404,907.54

₹ 48,863.00 ₹ 41,002.80 ₹ 31,686.04
₹ 4,213.00 ₹ 3,825.49 ₹ 3,755.17
₹ 74,222.00 ₹ 74,521.59 ₹ 56,447.52
₹ 330.00 ₹ 56.13 ₹ 763.76
₹ 15,171.00 ₹ 18,250.08 ₹ 19,178.46
₹ 505,120.00 ₹ 520,632.48 ₹ 516,738.49

₹ 2,522.00 ₹ 6,529.92 ₹ 2,138.58

₹ 49,652.17 ₹ 36,786.28

₹ 730.00 ₹ - ₹ -

₹ 62,001.00 ₹ - ₹ -
₹ 87,688.00 ₹ 74,343.67 ₹ 62,260.05
₹ 23,731.00 ₹ 26,841.72 ₹ 20,289.43
1169 1093.94 ₹ 1,755.51
₹ 674.00 ₹ 415.11 ₹ 1,185.88
₹ 178,515.00 ₹ 158,876.53 ₹ 124,415.73
₹ 683,635.00 ₹ 679,509.01 ₹ 641,154.22
₹ 1,133,161.00 ₹ 1,107,494.00 ₹ 969,781.63
 Income Statement for Birla Corporation Ltd.
in ₹ lacs
Particulars Year ended 31 March, 2020

Cash flow from operating activities

Profit after exceptional items & before tax ₹ 68,152.00
Adjustments for :
Depreciation, impairment and amortisation expense ₹ 35,191.00
Investing Activities (Net) ₹ -6,024.00
Provision for doubtful debts ₹ 3.00
Bad Debts ₹ 6.00
(Profit) / Loss on sale/ discard of Property, Plant and
Equipment (Net) ₹ 1,098.00
Profit on sale of Non Current Assets Classified as Held
for Sale ₹ -270.00
Fair Valuation for Biological Assets other than Bearer
Plants ₹ 4.00
Amortisation of Deferred Revenue ₹ -133.00
Goodwill on Consolidation written off ₹ -
Excess Liabilities, unclaimed balances and provisions
written back (Net) ₹ -1,381.00
Excess Depreciation written back ₹ -
Effect of Foreign Exchange Fluctuations ₹ 718.00
Unwinding of interest on Loan ₹ 104.00
Loss on extinguishment of financial liabilities ₹ -
Finance Cost ₹ 38,767.00
Total ₹ 68,083.00
Operating profit before working capital changes ₹ 136,235.00
Adjustments for working capital:
(Increase) / Decrease in Trade Receivables ₹ 1,304.00
(Increase) / Decrease in Inventories ₹ -461.00
(Increase) / Decrease in Loans, Other Financial Assets & O ₹ 35.00
(Increase) / Decrease in Trade Payables & Other Liability ₹ 981.00
(Increase) / Decrease in Provisions ₹ 210.00
Total ₹ 2,069.00
Cash generated from operations ₹ 138,304.00
Direct Taxes ( Paid) / Refund Received (Net) ₹ -4,183.00
Net cash flows from operating activities ₹ 134,121.00
Cash flow from investing activities
Purchase of Tangible & Intangible Assets including
CWIP/ Capital Advances ₹ -99,068.00
Sale of Tangible Assets ₹ 470.00
(Purchase)/sale of liquid investments (net) ₹ 26,660.00
Purchase of other Current Investments ₹ -43,839.00
Sale of other Current Investments ₹ 13,592.00
Purchase of Non-Current Investments ₹ -875.00
Sale of Non-Current Investments ₹ -
 Payment towards Investment in Subsidiary ₹ -
(Increase) / Decrease in Other Bank Balances ₹ -16,370.00
Loan (given) / taken back from Related Parties ₹ -
Interest received ₹ 771.00
Dividend received ₹ 261.00
Net cash flow used in investing activities ₹ -118,398.00
Cash flow from financing activities
Proceeds from Long Term Borrowings ₹ 66,292.00
Repayment of Long Term Borrowings ₹ -53,137.00
(Repayments)/Proceeds from Short Term Borrowings
(Net) ₹ 5,612.00
Payment of Lease Liabilities ₹ -168.00
Interest paid ₹ -38,716.00
Dividend paid ₹ -
Dividend Distribution Tax Paid ₹ -
Corporate Dividend Tax Paid ₹ -
Net cash flow used in financing activities ₹ -20,117.00
Net (decrease)/increase in cash and cash equivalents ₹ -4,394.00
Cash and cash equivalents (Opening Balance) ₹ 8,943.00
Cash and cash equivalents (Closing Balance) ₹ 4,549.00
Cash and cash equivalents as per Balance sheet (Closing
Balance) ₹ 4,666.00
Overdraft Balance in Current Account shown under
Short Term Borrowings ₹ -117.00
Cash and Cash Equivalents (Closing balance) after
adjusting Overdraft Balance ₹ 4,549.00
ment for Birla Corporation Ltd.
in ₹ lacs
Year ended 31 March, 2019 Year ended 31 March, 2018 Year ended 31 March, 2017

₹ 31,744.00 ₹ 15,984.13 ₹ 23,029.53

₹ 33,912.00 ₹ 33,216.11 ₹ 25,550.31

₹ -5,705.00 ₹ -5,460.33 ₹ -11,774.21
₹ 63.00 ₹ 32.81 ₹ 100.44
₹ 13.00 ₹ 4.59 ₹ -

₹ -205.00 ₹ -203.86 ₹ 52.16

₹ -580.00 ₹ -50.82 ₹ -

₹ 10.00 ₹ -5.31 ₹ 3.74

₹ -160.00 ₹ -88.67 ₹ 41.71
₹ 12.00 ₹ - ₹ -

₹ -550.00 ₹ -909.92 ₹ -2,088.94

₹ -1.00 ₹ -7.28 ₹ -48.63
₹ 2,407.00 ₹ 533.77 ₹ -426.22
₹ - ₹ - ₹ -
₹ - ₹ 387.69 ₹ -
₹ 37,052.00 ₹ 37,763.87 ₹ 27,678.54
₹ 66,268.00 ₹ 65,212.65 ₹ 39,088.90
₹ 98,012.00 ₹ 81,196.78 ₹ 62,118.43

₹ -7,061.00 ₹ -5,929.56 ₹ -1,189.35

₹ -9,606.00 ₹ -5,678.77 ₹ 6,314.93
₹ 11,724.00 ₹ -21,846.32 ₹ -16,089.38
₹ 17,531.00 ₹ 38,119.28 ₹ 22,100.02
₹ 500.00 ₹ 147.34 ₹ -476.54
₹ 13,088.00 ₹ 4,811.97 ₹ 10,659.68
₹ 111,100.00 ₹ 86,008.75 72,778.11
₹ -4,687.00 ₹ -5,522.86 ₹ -5,052.53
₹ 106,413.00 ₹ 80,485.89 67,725.58

₹ -41,971.00 ₹ -27,920.88 ₹ -20,652.62

₹ 1,671.00 ₹ 384.30 ₹ 245.84
₹ -18,341.00 ₹ -13,492.93 ₹ 110,077.73
₹ -41,515.00 ₹ -13,775.18 ₹ -1,246.00
₹ 44,643.00 ₹ 21,860.32 ₹ 22,355.16
₹ - ₹ - ₹ -
₹ 3.00 ₹ - ₹ -
₹ -7,496.00 ₹ -3,174.20 ₹ -216,062.00
₹ 6,241.00 ₹ 11,223.24 ₹ 3,921.49
₹ - ₹ 0.17 ₹ -0.07
₹ 2,241.00 ₹ 1,351.02 ₹ 3,049.61
₹ 186.00 ₹ 101.62 ₹ 155.06
₹ -54,338.00 ₹ -23,442.52 -98,155.80

₹ 7,379.00 ₹ 67,436.67 ₹ 139,699.59

₹ -16,764.00 ₹ -85,186.47 ₹ -62,810.75

₹ -3,589.00 ₹ 3,841.40 ₹ -15,867.49

₹ - ₹ - ₹ -
₹ -34,480.00 ₹ -35,584.46 ₹ -27,435.06
₹ -5,005.00 ₹ -5,005.35 ₹ -4,620.32
₹ -1,029.00 ₹ - ₹ -
₹ - ₹ -1,018.97 ₹ -940.59
₹ -53,488.00 ₹ -55,517.18 ₹ 28,025.38
₹ -1,413.00 ₹ 1,526.19 ₹ -2,404.84
₹ 10,356.00 ₹ 8,830.15 ₹ 11,234.99
₹ 8,943.00 ₹ 10,356.34 ₹ 8,830.15

₹ 8,943.00 ₹ 10,787.78 ₹ 8,830.15

₹ - ₹ -431.44 ₹ -

₹ 8,943.00 ₹ 10,356.34 ₹ 8,830.15

Part a)

Split Depreciation & Amortization into COGM and Operating Expenses

(1) Depreciable Tangible fixed Assets 2020 2019

Total Tangible Assets 767964 729257.00

Owned assets :

Freehold Land 201427 200433.00

Buildings 66526 63920.00

Plant, machinery and equipment 466767 434090.00
Furniture, fixtures and office appliances 1178 1067.00
Vehicles 2649 2321.00
Office Equipments 3663 3029.00
Railway Sidings 9413 9162.00
Right of use assets 16341
Leasehold land 15574
Buildings 470
Plant and machinery 297

Total Tangible Depreciable Fixed Assets 767964.00 714022.00

(2) Manufacturing related 2020 2019

Freehold Land (80%) 0 0

Buildings (80%) 53220.8 51136

Plant, machinery and equipment(100%) 466767 434090

Furniture, fixtures and office appliances (40%) 471.2 426.8
Vehicles(50%) 1324.5 1160.5
Office Equipments(50%) 1831.5 1514.5
Railway Sidings (50%) 4706.5 4581
Right of use assets : 13132.2
Leasehold land (80%) 12459.2 0.00
Buildings (80%) 376 0.00
Plant and machinery (100%) 297 0.00

541453.70 492908.80
(3) = (2) as a % of (1) 70.51% 69.03%

2020 2019

(4) Depreciation Expense 130639 99947

Difference in Depreciation 2020 30692

Difference in Depreciation 2019 30757
Difference in Depreciation 2018 30422
Difference in Depreciation 2017 24062

% towards depreciation expense 2020 0.897531875

% towards depreciation expense 2019 0.910778798
% towards depreciation expense 2018 0.916490932
% towards depreciation expense 2017 0.941282322

2020 2019
Depreciation Expense as per I/S 35191 33912
Adjusted Depreciation 31585.04422 30886.33059
Adjusted Amortization 3605.955784 3025.669411

(5) Depreciation in COGM = (3) X (4) 22269.06347 21321.67377

(6) Depreciation in Operating Exp = (4) - (5) 9315.98075 9564.656821

Split Employee Expense into COGM and Operating Expenses

2020 2019
Employee cost / benefits expense reported in I/S 40788 37063
COGM(90%) 36709.2 33356.7
Operating Expense(10%) 4078.8 3706.3

Split Other Expenses into COGM, Operating Expenses and Non-Operating Expenses
(A) Expenses included in "Other Expenses" and likely to be manufacturing related

Expenses reported in Note 37 to Reported in Rs Crores

"Other Expenses" 2020 2019

1 Stores and Spares Consumed 26045 23804

2 Packing Materials Consumed 24496 25394
3 Power and fuel 138092 148500
4 Royalty and Cess 14254 12447
5 Repairs to Buildings 1976 1634
6 Repairs to Machinery 8485 6897
7 Freight & Material Handling on Inter Unit Transfer 25035 29708
8 Other Manufacturing Expenses 11116 8667
9 Brokerage & Commission on Sales 3660 4867
10 Transport & Forwarding Expenses 137446 135584
11 Insurance 953 795
12 Rent 2529 2463
13 Repairs to Other Assets 1979 1673
14 Rates and Taxes 1933 1166
15 Advertisement 6020 4946
16 Corporate Social Responsibility Expenses 575 347
17 Auditors' Remuneration 98 92
18 Loss on Revaluation of Live Stock (Net) 4 10
19 Loss on sale/discard of Property, Plant and Equipment(Net) 1098 0
20 Net (Gain)/Loss on Foreign currency transaction and translation 340 1908
21 Investment in Associates written of 0 1
22 Goodwill on Consolidation written of 0 12
23 Net Provision for doubtful debts/advances 3 63
24 Bad Debts 6 13
25 Directors' Fees and Commission 100 116
26 Other Expenses 19015 17663
27 Less: Amount Capitalised 0 0

Other Manufacturing Expenses 394087.00 400760.00

(B) Cost of own Product internally used/capitalized (to be deducted from COGM)
NA

(C) Items included in "Other Expenses" and likely to be Non-Operating

2020 2019
Net provision for doubtful debts/advances 3 63
Net (Gain)/Loss on Foreign currency transaction and translation 340 1908
Loss on Revaluation of Live Stock (Net) 4 10
Total 347 1981

(D) Expenses included in "Other Expenses" and likely to be Operating Expenses

2020 2019
Other Expenses (Reported amount) in I/S 425258 428770
less A included in COGM 272244.2 277638.5
Add B Internally Used 0 0
Add/Less C if Gain/(Loss) 347 1981
Other Expenses to be included in Operating Expenses 152666.8 149150.5

Ascertainment of Cost of Goods Manufactured & Sold

2020 2019
Cost of materials consumed from I/S 95812 96125
Employee cost / benefits expense (computed - COGM Portion) 36709.2 33356.7
Depreciation & Amortization expense 26298.42 25408.54
Other Manufacturing Expenses (From Other Expenses) Computed COGM
Portion 272244.20 277638.5
Excise duty
= Manufacturing Cost Incurred 431063.82 432528.74
Less: Change in Work in Progress and any Intermediate Inventory -2675 2612
= Cost of Goods Manufactured 433738.82 429916.74
Less: Own Manufactured Goods Internally used/capitalized 0.00 0.00
= Cost of Goods Transferred to Finished Goods Inventory 433738.82 429916.74
Less: Change in Finished Goods Inventory 8088 -536
Add/Less: Any adjustment related to Finished Goods Inventory 0 0
= Cost of Finished Goods Sold 425650.82 430452.74
Add: Cost of Stock in Trade Sold
Purchase of Stock in Trade/Purchase of products for sale 1605 145
Less: Change in Stock in Trade Inventory 78 15
= Cost of Goods Sold 427177.82 430582.74

Reorganized Income Statement

2020 2019
Net Revenue from Operations 691569 654873
Less Other Operating Revenue(non core activities) 19157 18823
Less: Cost of Goods Sold 427177.82 430582.74

= Gross Profit 245234.18 205467.26

Less: Operating Expenses

Employee Cost 4078.8 3706.3
Depreciation & Amortization 8892.58 8503.46
Other Expenses 152666.8 149150.5

Add: Other Operating Revenue 19157 18823

= Operating Profit 98753.00 62930.00

Add/(Less) Non-Operating Income & Gains

Other Income 8513 7847
Included in Other Expenses 347 1981
= Earning Before Interest & Taxes 106919 68796
Interest Expenses & Finance Charges 38767 37052

Profit Before Tax 68152 31744

EXCEPTIONAL ITEMS 0 0.00
=Profit Before Tax+Exceptional Items 68152 31744
Income Tax Expenses 17634 6174

= Profit After Tax 50518 25570

But before share in Associate & Minority

Add/(Less) Share in Profit (Loss) of Associate, Net 0 0

Less: Minority Interest 0 0

Profit After Taxes for Year 50518 25570

Reported Profit after Tax for Year 50518 25570

 (1) Amortizable
Intangible Fixed
2018 2017 Assets 2020 2019 2018 2017
Total Intangible
706452.00 581133.00 Assets ₹ 95,129.00 ₹ 97,013.00 ₹ 99,489.54 ₹ 93,816.90
Computer Software 1053 975.00 661.00 592.00
Supplier Agreement-
199691.00 93186.00 Flyash 1961 1961.00 1961.00 1961.00
Mining Rights
(includes site
61663.00 59783.00 preparation) 83225 19827.00 81641.00 19826.00
415528.00 399836.00 less -Trademark 19827 81683.00 19827.00 19827.00
1001.00 891.00
2031.00 1748.00
2330.00 1755.00
8974.00 8699.00

691218.00 565898.00 75302.00 15330.00 79662.54 73989.90

(2) Manufacturing
2018 2017 related 2020 2019 2018 2017
Computer Software
0 0 (50%) 526.5 487.5 330.5 296
Supplier Agreement-
49330.4 47826.4 Flyash (20%) 392.2 392.2 392.2 392.2
Mining Rights
(includes site
415528 399836 preparation) (100%) 83225 19827 81641 19826
400.4 356.4 Trademark (0%) 0 0 0 0
1015.5 874
1165 877.5
4487 4349.5

0.00 0.00
0.00 0.00
0.00 0.00

471926.30 454119.80 84143.70 20706.70 82363.70 20514.20

 68.27% 80.25% (3) = (2) as a % of (1) 111.74% 135.07% 103.39% 27.73%

2018 2017 2016 2020 2019 2018

(4)
Amortization
69190 38768 14706 Expense 10937 7433 4420

Difference in Amortization 2020 3504

Difference in Amortization 2019 3013
Difference in Amortization 2018 2772
Difference in Amortization 2017 1501

2018 2017
33216.11 25550.31
30442.2636145 24050.0551273
2773.84638549 1500.25487267

(5) Amortization in
20784.3326291 19299.6020916 COGM = (3) X (4) 4029.35 4086.86 2867.90 415.96

(6) Amortization in
Operating Exp = (4) -
9657.93098541 4750.45303577 (5) -423.40 -1061.19 -94.05 1084.30

xpenses
2018 2017
35733.41 30625.52
32160.069 27562.968
3573.341 3062.552

rted in Rs Crores % in COGM

2018 2017 2020 2019 2018 2017

21086 16588 100% 26045.00 23804.00 21086.01 16587.85

 21200 18015 100% 24496.00 25394.00 21200.48 18014.94
131314 96843 100% 138092.00 148500.00 131314.14 96843.34
8724 8731 50% 7127.00 6223.50 4362.16 4365.63
1578 1733 80% 1580.80 1307.20 1262.53 1386.64
5966 5164 100% 8485.00 6897.00 5965.93 5163.70
25675 18383 50% 12517.50 14854.00 12837.72 9191.70
6627 4491 80% 8892.80 6933.60 5301.21 3593.14
4218 2796 10% 366.00 486.70 421.77 279.65
118634 80431 30% 41233.80 40675.20 35590.10 24129.29
640 467 80% 762.40 636.00 511.61 373.59
2269 1896 20% 505.80 492.60 453.81 379.27
1689 1245 30% 593.70 501.90 506.59 373.50
1251 1446 80% 1546.40 932.80 1000.66 1156.40
5301 2898 0% 0.00 0.00 0.00 0.00
424 384 0% 0.00 0.00 0.00 0.00
81 104 0% 0.00 0.00 0.00 0.00
0 0 0% 0.00 0.00 0.00 0.00
0 0 0% 0.00 0.00 0.00 0.00
1770 1874 0% 0.00 0.00 0.00 0.00
0 0 0% 0.00 0.00 0.00 0.00
0 0 0% 0.00 0.00 0.00 0.00
33 100 0% 0.00 0.00 0.00 0.00
5 0 0% 0.00 0.00 0.00 0.00
87 85 0% 0.00 0.00 0.00 0.00
15831 10330 0% 0.00 0.00 0.00 0.00
0 0 0% 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
347930.90 255540.02 272244.20 277638.50 241814.71 181838.64

ating
2018 2017
33 100
1770 1874
0 0
1803 1974

Expenses
2018 2017
373101.58 273888.55
241814.71 181838.641
0 0
1803 1974
 129483.874 90075.909

Sold
2018 2017
79236.03 66455.32
32160.069 27562.968
23652.23 19715.56

241814.706 181838.641
₹ 20,895.55 ₹ 63,355.32
397758.59 358927.81
-2778 -726
400536.59 359653.81
0.00 0.00
400536.59 359653.81
-1859 -717
0 0
402395.59 360370.81

45.48 0
0 0
402441.07 360370.81

2018 2017
594311.34 498121.97
21094 15192
402441.07 360370.81

170776.27 122559.16

3573.341 3062.552
9563.88 5834.75
129483.874 90075.909

21094 15192

49249.18 38777.95

7548.99 14586.72
1803 1974
54995 51391
37763.87 27678.54

17231 23712
1247.93 682.14
18479 24394
588.75 1082.38

17890 23312

0 0
0 0

17890 23312

15395.38 21947.15
 Totals

2020 2019 2018 2017

843266.00 729352.00 770880.54 639887.90

 2017 2016

1648 147

26298.42 25408.54 23652.23 19715.56

8892.58 8503.46 9563.88 5834.75