CONSOLIDARETD STATEMRNT OF PROFIT AND

PARTICULARS NOTES FOR THE YEAR ENDED 2021

Income:
Revenue from Operations 1,339,617.51
other income 33,876
Total Income 1,373,493.51
Expenses:
Cost of material consume 659,330.32
Purchase of Stock In Trade 117,070.16
Change in Inventories of Finish Goods -3,597.92
Employee Benefit Expenses 62,877.45
Finance Cost 15,026.62
Depriciation & amortisation 21,271.14
Other Expenses 262,547.06
Total Expenses 1,134,524.83

Profit/(loss) Before share of Associates 238,969.38

Share of (loss)/profit of associate -26,480.16
profit before exceptional items and tax 212,489.22
exceptional item 61
profit before tax 212,428.22
Tax expenses
Current Tax 80,542.19
In Respect of Earlier Year
Deffered Tax 4,111.12

Total tax expenses 84,653.31

Profit after Tax 127,774.91
Other Comprehensive Income:
Equity instrument 5,915.17
Remesurement of Defined Benefits liabilities 540.55
share of other comprehensive income of associates -2.68
income tax relating to item that will not be reclassified to statement tp p/l -77.86

6,375.18

item that will be reclassified to the statement of p/l

Debt instrument through other comprehensive income net change in fair value 647
Exchange difference in translating FS of foreign operation -615.8
31.2

Other Comprehensive income (net tax) 6,406.38

Total comprehensive income 134,181.29

Profit attributable to:

Owners of the company 36,952.91
Non-controlling asset 90,822.00
Profit after tax 127,774.91
Other comprehensiable income attributed income:
Owners of the company 6,480.60
Non-controlling assets -74.19
Other comprehensiable income 6,406.41

Total Comprehensive income attributable to:

Owners of the compnay 43,433.51
Non-Controlling assets 90,747.81
Totol comprehensive income 134,181.32

Earning per Equity Share for profit attributable to owners

Basis earning per share 52.96
Dilute earning per share 52.96
Significant accounting policy , key accounting estimates and judgement
MRNT OF PROFIT AND LOSS FOR THE YEAR ENDED 31 MARCH 2021

FOR THE YEAR ENDED 2021 % FOR THE YEAR ENDED 2020 %

1,339,617.51 100 1,188,933.85 100

33,876 32,455.29
1,373,493.51 1,221,389.14

659,330.32 49.22 579,016.89 48.7005134894595

117,070.16 8.73907358825132 120,858.17 10.1652560401069
-3,597.92 -0.268578155566211 6,125.09 0.51517500321822
62,877.45 4.69368678228161 61,542.29 5.17625854457756
15,026.62 1.12170973339995 12,385.90 1.04176527567114
21,271.14 1.58785174433858 19,997.40 1.68196069108471
262,547.06 19.5986584260159 246,285.86 20.7148496949599
1,134,524.83 1,046,211.60

238,969.38 17.8386276841066 175,177.54 14.7340022323361

-26,480.16 -1.97669557185767 13,282.93 1.11721354388219
212,489.22 15.861932112249 188,460.47 15.8512157762183
61 0.00455353856937866 -1,701.00 -0.14306935579301
212,428.22 186,759.47

80,542.19 6.01232735454466 57,200.81 4.81110113905833

32.72 0.00275204545652
4,111.12 0.306887598087606 1,492.36 0.12552086055923

84,653.31 58,725.89
127,774.91 128,033.58

5,915.17 0.441556635072648 -2684.36 -0.22577875127367

540.55 0.0403510700602891 -515.63 -0.04336910754118
-2.68 -0.0002000571043596
-77.86 -0.0058121067706856 188.34 0.01584108316876

6,375.18 -3011.65

647 0.0482973681047212 -565.04 -0.04752493168564

-615.8 -0.0459683450987439 2,533.29 0.21307240936912
31.2 1,968.25

6,406.38 -1,043.40
134,181.29 126,990.18

36,952.91 2.75846722845538 59,826.50 5.03194521713719

90,822.00 6.77969639259194 68,207.08 5.73682715821406
127,774.91 128,033.58

6,480.60 0.483764951683858 -1,296.29 -0.10902961506227

-74.19 -0.0055381479747902 252.89 0.02127031709964
6,406.41 0.478226803709068 -1,043.40 -0.08775929796262

43,433.51 3.24223218013924 58,530.21 4.92291560207492

90,747.81 6.77415824461715 68,459.97 5.7580974753137
134,181.32 126,990.18

52.96 85.75
52.96 85.75
21

% rise /fallwith respect to last year

100

13.80
-99.90

2.10
21.30
6.30
6.6

36.4

-96.4

40
33.15

32.55
 CONSOLIDATED BALANC

Particular Notes As at 31 march 2021

ASSETS
Non- current assets
plant and equipment 176,320.49
Capital work in progress 12,972.01
Investment 1,430.24
Goodwill 101,535.83
Other intangible assets 945.94
Intangible asset under development 124.77
Equity accounted investees 165,130.26
Financial assets
i) Investments 154,030.65
ii) Loans 7,556.97
iii) other financial assets 3,232.68
Deferred tax assets (net) 1,843.86
Income tax assets (net) 8,006.19
Other non current assets 10,993.55
Total Non-current assets 644,123.44
Current Assets
Inventories 118,259.28
Biological assets other than bearer plants 181.03
Financial assets
i) Investments 144,581.65
ii) Trade receivables 31,271.53
iii) Cash & Cash equipment 60,462.94
iv) Bank Balances other than 92,313.18
v) Loans 95,000.70
vi) Other Financial assets 43,718.99
Other Current asset 13,704.77
Total current assets 599,494.07

TOTAL ASSET 1,243,617.51

Equity and Liability
Equity
Equity share capital 1,396.27
Other Equity
I) Retained earnings 300,147.60
ii) Other Reserves 246,093.24
Equity Attributable to shareholder of the parent 547,637.11
Non-controlling interests 179,468.53
Total Equity 727,105.64
Liability
Non-current liability
Financial Liability
i) Borrowing 112,748.63
ii) Other Financial liability 5,697.66
Provisions 275.04
Deferred tax assets (net) 8,901.31
Total non-current Liability 127,622.64
Current Liability
Financial Liabilities
i) Borrowing 150,119.96
ii) Trade Payable
a) Total o/s dues of me and se 3,280.06
b) Total o/s dues of Creditors other than m.e 131,679.86
iii) Other financial liability 39,698.65
Other Current liability 14,808.03
Provisions 41,646.13
Income tax Liabilities (net) 7,656.54
Total Current Liability 388,889.23
Total Liabilities 516,511.87

Total Equity and Liability 1,243,617.51

NSOLIDATED BALANCE SHEET AS AT MARCH 2021

percentage contribution in total asset(2020) As at march 2021

100

14.1780321185732 184,327.40
1.04308679281944 5,052.62
0.115006421870017 1,459.97
8.16455455021697 102,206
0.0760635800311303 929.4
0.010032827537142 44.71
13.2782192814252 189,800.84

12.3856932506523 198,687.03
0.607660308674811 20,387.89
0.259941660036614 3,388.86
0.148265844214432 2,915.34
0.643782347516159 7,498.45
0.883997685108181 4,787.14
721485.35

9.50929679335248 83,520.95
0.0145567265292043 86.88
0
11.6258937203288 111,353.58
2.51456173208754 36,774.64
4.86185981733242 17,666.12
7.42295595371603 4,526.45
7.63906098427321 119,237.44
3.5154691573939 25,708.94
1.1020084463108 15,480.21
414,355.21

1,135,840.56
100
0.270326798104369 1,396.27

58.1104941499215 262,663.76
47.6452244940663 245,366.57
509,426.60
 34.746254718212 221,168.44
730,595.04

21.828855549825 76,976.47
1.10310340012128 4,889.74
0.0532495022815255 358.23
1.72335052048271 5,859.41
88,083.85

29.0641839460534 109,413.36

0.635040584836898 1,099.22
25.4940627017923 106,905.46
7.68591242636883 51,560.54
2.86692927308718 15,250.89
8.06295700426013 28,262.48
1.48235509089075 4,669.72
317,161.67
405,245.52

1,135,840.56
MARCH 2021

percentage contribution in total asset(2021) % rise/fall in respect to last year

100

16.2282811946775 -4.3
0.444835320901025
0.128536526288514
8.99824355629632 -0.6
0.0818248645743026
0.00393629190350448
16.7101657295985 -12.9

17.4925105685608 -22.4
1.79496055326638
0.298357015882581
0.256668066158863
0.660167479844178 1,243,617.51
0.42146232214141

62,180.88
7.35322834394996 41.5
0.00764896087176179

9.80362772042583 29.8
3.23765863758202
1.55533449166492
0.398511037499841
10.4977268992754 -20
2.2634285924778
1.36288582615856

100
0.344549151339168

64.8159565095254 14.2
60.5476329510071 0.2
 54.5764059279422 -18

18.9950205988705 46
1.20661173502917
0.0883982628605
1.4458913697553

26.9992768828142 37.2

0.271247909168743
26.3804174812346 23
12.7232843931254 -23
3.76337041307699
6.97416223133078 47
1.15231872273381

profit:-107,776.95
243,617.51 5%