Ambuja Cement Limited

Consolidated Statement of Profit and Loss

For the year ended 31st December 2020

Particulars
1. Income
a) Revenue from operations
b) Other income
Total Income
2. Expenses
a) Cost of materials consumed
b) Purchase of stock-in-trade
c) Changes in inventories of finished goods, work-in progress and stock-in-trade
d) Employee benefits expense
e) Finance costs
f) Depreciation and amortisation expense
g) Power and fuel
h) Freight and forwarding expense
i) Other expenses

j) Self consumption of cement

Total Expenses
3. Profit before share of profit of joint ventures and associates, exceptional items and tax expense (1-2)
4. Share of profit in joint ventures and associates
5. Profit before exceptional items and tax expense (3+4)
6. Exceptional items
7. Profit before tax (5-6)
8. Tax expense
a) Current tax - charge
b) Deferred tax - (credit)

9. Profit for the year (7-8)

10. Other comprehensive income
Items not to be reclassified to profit or loss in subsequent periods
a) Remeasurement gains / (losses) on defined benefit plans
b) Share of remeasurement gains / (losses) on defined benefit plans of joint ventures and associates
Tax adjustment on above
Total other comprehensive income
11. Total comprehensive income for the year (9+10)
12. Profit for the year attributable to
Owners of the Company
Non-controlling interest
13. Other comprehensive income attributable to
Owners of the Company
Non-controlling interest
14. Total comprehensive income attributable to
Owners of the Company
Non-controlling interest
15. Earnings per share of ` 2 each - in `
Basic
Diluted
s

` in crore
31.12.2020 31.12.2019

24,516.17 27,103.55
449.59 580.74
24,965.76 27,684.29

2,532.87 3,231.22
334.92 308.82
256.45 143.64
1,540.40 1,570.75
140.22 169.87
1,161.78 1,152.52
4,827.64 5,722.19
6,271.54 7,127.97
3,768.92 4,410.44
20,834.74 23,837.42
(22.14) (8.47)
20,812.60 23,828.95
4,153.16 3,855.34
14.44 19.97
4,167.60 3,875.31
176.01 -
3,991.59 3,875.31

1,200.42 1,264.70
(315.67) (172.55)
884.75 1,092.15
3,106.84 2,783.16

(15.39) (82.78)
(0.05) 0.18
(6.18) 28.92
(21.62) (53.68)
3,085.22 2,729.48

2,365.44 2,095.00
741.40 688.16

(14.34) (29.09)
(7.28) (24.59)
2,351.10 2,065.91
734.12 663.57

11.91 10.55
11.91 10.55
 Ambuja Cement Limited
Consolidated Balance Sheet
As at 31st December 2020

Particulars
ASSETS
1. Non-current assets
a) Property, plant and equipment
b) Right-of-use-assets
c) Capital work-in-progress
d) Goodwill
e) Other intangible assets
f) Investments in associates and joint ventures
g) Financial assets
i) Investments
ii) Loans
iii) Other financial assets
h) Non-current tax assets (net)
i) Deferred tax assets (net)
j) Other non-current assets
Total - Non-current assets

2. Current assets
a) Inventories
b) Financial assets
i) Trade receivables
ii) Cash and cash equivalents
iii) Bank balances other than cash and cash equivalents
iv) Loans
v) Other financial assets
c) Current tax assets (net)
d) Other current assets

e) Non-current assets classified as held for sale

Total - Current assets
TOTAL - ASSETS

EQUITY AND LIABILITIES

Equity
a) Equity share capital
b) Other equity
Equity attributable to owners of the Company
c) Non controlling interest
Total Equity
Liabilities
1. Non-current liabilities
a) Financial liabilities
i) Borrowings
ii) Other financial liabilities
b) Provisions
c) Deferred tax liabilities (net)
d) Other non-current liabilities
Total - Non-current liabilities

2. Current liabilities
a) Financial liabilities
i) Trade payables
Total outstanding dues of micro enterprises and small enterprises
Total outstanding dues of creditors other than micro enterprises and small enterprises
ii) Other financial liabilities
b) Other current liabilities
c) Provisions
d) Current tax liabilities (net)
Total - Current liabilities
Total Liabilities
TOTAL - EQUITY AND LIABILITIES
d
eet

` in crores
As at 31.12.2020 As at 31.12.2019

11,885.36 12,605.99
503.87 -
2,421.85 1,554.43
7,876.11 7,881.49
220.63 213.86
154.60 145.87

12.70 3.70
212.28 208.63
1,184.09 841.68
1,100.29 1,041.99
2.91 4.16
1,341.18 1,361.53
26,915.87 25,863.33

1,648.58 2,096.50

561.13 1,068.56
8,571.56 9,011.88
364.07 342.67
62.06 32.28
346.35 496.62
71.26 -
1,153.69 1,235.25
12,778.70 14,283.76
26.13 35.25
12,804.83 14,319.01
39,720.70 40,182.34

397.13 397.13
22,360.47 23,680.86
22,757.60 24,077.99
6,340.89 5,736.76
29,098.49 29,814.75
 43.60 35.28
380.75 0.62
271.41 288.82
626.00 936.73
40.05 35.83
1,361.81 1,297.28

8.76 12.37
2,204.65 2,320.51
1,794.06 1,719.63
3,910.90 3,658.72
21.14 109.89
1,320.89 1,249.19
9,260.40 9,070.31
10,622.21 10,367.59
39,720.70 40,182.34
 DALMIA BHARAT LIMITED
Audited Consolidated Statement of Profit and Loss
For the year ended 31-03-2021

Particulars
1. Revenue from operations
2. Other income
3. Total revenue (1+2)

4. Expenses
(a) Cost of raw materials consumed
(b) Purchases of stock in trade
(c) Changes in inventories of finished goods, work-in-progress and stock in trade
(d) Employees benefits expense
(e) Finance costs
- Interest cost
- Other finance cost (including exchange differences on borrowings (net))
(f) Foreign currency fluctuation (net)
(g) Depreciation and amortisation expense
(h) Power and fuel
(i) Freight charges
- on finished goods
- on internal clinker transfer
(j) Other expenses
Total expenses
5. Profit before tax (3-4)
6. Tax expense
(a) Current tax
(b) Deferred tax charge/ (credit)
(c) Tax adjustments for earlier years
Total tax expense/ (credit)
7. Profit for the period/ year (5-6)
8. Share of profit in joint venture
9. Profit for the period/ year after share of profit of joint venture (7+8)
Profit/ (loss) attributable to :-
Non-controlling interest
Owners of the Parent
10. Other comprehensive income
A. (i) Items that will not be reclassified to profit or loss
(ii) Income tax relating to items that will not be reclassified to profit or loss
B. (i) Item that will be reclassified to profit or loss
(ii) Income tax relating to item that will be reclassified to profit or loss
Other comprehensive income/ (loss) (net of tax)
Other comprehensive income attributable to :-
Non-controlling interest
Owners of the Parent
11. Total comprehensive income/ (loss) for the period/ year (9+10)
Total comprehensive income attributable to :-
Non-controlling interest
Owners of the Parent
12. Paid-up Equity Share Capital - Face Value Rs. 2/- each
13. Other equity
14. Earnings per Share (not annualised)
- Basic (In Rupees)
- Diluted (In Rupees)
nd Loss

` in crores
3/31/2021 3/31/2020
10,522.00 9,674.00
182.00 217.00
10,704.00 9,891.00

1,671.00 1,654.00
41.00 67.00
68.00 25.00
713.00 675.00

314.00 361.00
(11.00) 54.00
(8.00) 23.00
1,262.00 1,528.00
1,672.00 1,738.00

1,836.00 1,681.00
251.00 214.00
1,487.00 1,514.00
9,296.00 9,534.00
1,408.00 357.00

22.00 114.00
374.00 (16.00)
(231.00) 21.00
165.00 119.00
1,243.00 238.00
- -
1,243.00 238.00

12.00 14.00
1,231.00 224.00

1,223.00 (222.00)
(128.00) 4.00
- 7.00
- -
1,095.00 (211.00)

- -
 1,095.00 (211.00)
2,338.00 27.00

12.00 14.00
2,326.00 13.00
37.00 39.00
12,589.00 10,522.00

65.65 11.61
65.55 11.58
 DALMIA BHARAT LIMITED
Audited Consolidated Statement of Assets and Liabilities
As at 31-03-2021

Particulars
A. Assets
1. Non-current assets
(a) Property, plant and equipment
(b) Capital work-in-progress
(c) Investment properties
(d) Goodwill
(e) Other intangible assets
(f) Right-of-use assets
(g) Intangible assets under development
(h) Biological assets other than bearer plants
(i) Investments
(j) Financial assets
(i) Investments
(ii) Loans
(iii) Other financial assets
(k) Income tax assets (net)
(l) Other non-current assets
Sub-total - Non-current assets
2. Current assets
(a) Inventories
(b) Financial assets
(i) Investments
(ii) Trade receivables
(iii) Cash and cash equivalents
(iv) Bank balances other than (iii) above
(v) Loans
(vi) Other financial assets
(c) Other current assets
(d) Assets held for sale
Sub-total - Current assets
Total Assets
B. Equity and Liabilities
1. Equity
(a) Equity share capital
(b) Other equity
Equity attributable to Owners of the Parent
2. Non-controlling interest
Sub-total - Total equity
3. Non-current liabilities
(a) Financial Liabilities
(i) Borrowings
 (ii) Lease liabilities
(iii) Trade payables
- total outstanding dues of micro enterprises and small enterprises
- total outstanding dues of creditors other than micro enterprises and small enterprises
(iv) Other financial liabilities
(b) Provisions
(c) Government grants
(d) Deferred tax liabilities (net)
(e) Other non current liabilities
Sub-total - Non-current liabilities
4. Current liabilities
(a) Financial liabilities
(i) Borrowings
(ii) Lease liabilities
(iii) Trade payables
- total outstanding dues of micro enterprises and small enterprises
- total outstanding dues of creditors other than micro enterprises and small enterprises
(iv) Other financial liabilities
(b) Provisions
(c) Government grants
(d) Current tax liabilities (net)
(e) Other current liabilities
Sub-total - Current liabilities
Total - Equity and Liabilities
Liabilities

` in crores
3/31/2021 3/31/2020

9,922.00 8,419.00
938.00 1,702.00
1.00 -
1,011.00 1,218.00
2,607.00 2,750.00
197.00 168.00
75.00 38.00
- -
96.00 93.00

25.00 25.00
69.00 71.00
91.00 132.00
64.00 72.00
231.00 254.00
15,327.00 14,942.00

924.00 974.00

3,293.00 2,698.00
688.00 664.00
258.00 266.00
53.00 137.00
92.00 71.00
618.00 705.00
408.00 419.00
149.00 2.00
6,483.00 5,936.00
21,810.00 20,878.00

37.00 39.00
12,589.00 10,522.00
12,626.00 10,561.00
37.00 25.00
12,663.00 10,586.00

2,089.00 3,505.00
 102.00 59.00

- -
- 3.00
5.00 3.00
171.00 140.00
105.00 122.00
1,634.00 1,277.00
85.00 94.00
4,191.00 5,203.00

838.00 1,246.00
31.00 40.00

20.00 13.00
1,031.00 816.00
2,098.00 2,264.00
116.00 64.00
19.00 18.00
48.00 77.00
755.00 551.00
4,956.00 5,089.00
21,810.00 20,878.00