MPL Maithon Power Li Balance Sheet as at 31" March,2021 Particulars Notes ‘Asat ‘Asat 31"March,2021 | | 37°March, 2020 Crores Crores Assets Non-current Assets (a). Property, Plant and Equipment 5 361161 3.21773 (0) Capital Workcin-Progress 95.94 476.39 fo) Intangible Assets 6 045 037 (2) Financial Assets (Loans 7 016 a9 (i) Other Financial Assets 8 050 oat (€) Non-current Tax Assets (Net) 9 1066 766 (A) Other Non-current Assets 10 70.00 3846 Total Non-current Assets 378932 374121 Current Assets (a) Inventories n 14973 205.49 (b) Financial Assets (Loans ? 200.02 02 i Ievestments 2 e174 166.33 Gi) Trade Receivables 3 30.14 277 (iv) Unbilled Revenue 4081 a7? () Cash and Cash Equivalents “4 6734 5465 (vi) Other Financial Assets 8 1.09 (0) Other Current Assets 10 3866 15427 Total Current Assets 68933 60.24 Total Assets 478.65 4,601.45 Equity and Liabilities Equity (a) Equity Share Capital 15 1,508.92 1,508.92 (b) Other Equity 16 601.47 55951 Total Equity 2,200.39 2,068.43, Liabilities Non-current Liabilities (2). Financial Liabilities (Borrowings 7 1563.35 4,287.03 i) Other Financial abilities 18 1847 1188 (b)_ Provisions 19 828 876 (0) Deferred Tax Liabilities (Net) 20 244 5260 (@) Other Non-current Liabilities 2 1697 1697 Total Non-current Liabilities 160951 5337.24 50 | Financials21” Annual Report 2020-21 MPL Balance Sheet as at 31" March,2021 (Contd.) Particulars Notes ‘sat ‘feat 31"March,2021 | | 31° March, 2020 T Crores Crores Current Liabilities (@) Financial Liabilities (0 Borrowings 2 1500 1500 (i) TadePayables {0}, Total outstanding dues of micro enterprises and small enterprises 2 42 om (©) Total outstanding dues of cesitors other than micro enterprises and small enterprises 12075 168396 {i Other Financial Liabilities 8 29552 368.27 (0) Provisions 19 035 037 (2) Current Tax Liabilities (Net) 8 093 18 (6) Other Curent abilities a 23197 14176 Total Current Liabilities (66875 1419578 Total Liabilities 227826 2533.02 Total Equity and Liabilities 478.65 4,601.45 See accompanying notes othe ind AS Financial Statements 140 ’s pe our epart of even date For and on behalf ofthe Board, Fors. R Batibo! & Co LLP Chartered Accountants ICAL Firm relsttation number 301003E/E300005 per Kamal Agarwal Vijay Namjoshi Joydeep Mukherjee Partner Charman Director ‘Membership No: 058652 Place: Mumbal Place Kolkata Pace:Kokata Date: 16" Apri, 2021 Date: 16" Ap, 2021 Date: 16" Api,2021 * Ramesh sha Kajal Kumar Singh Poonam Shitke Chief Executive Officer Chef Financial Oficer_ Company Secretary Pace: Dhanbad Place: Dhanbad Place: Mumbal Date: 16" Apel 2021 Date: 16" Apr, 2021 Date: 16" April, 2021 Grates Francials | 51MPL Maithon Power Li Statement of Profit and Loss for the year ended 31” March,2021 Particulars Notes Year Ended Year Ended 31"March,2021 | | 37°March, 2020 Crores Crores () Revenue from Operations m 250338 274117 Other Income 2 was 20.33 (i) Total income 2,520.53 2,769.50 (V) Expenses Cost of Power Purchased 18 178 Cost of Fuel Consumed 1150033, 157551 Employee Benefits Expense 6 4027 4080 Depreciation and Amortisation Expense a 246.07 203.81 Finance Cost 28 13609 193.11 Other Expenses 2» 20.11 25783 Total Expenses. 2,204.05 2312.84 (V) Profit Before Tax 316.48, 456.66 (VW) Tax Expense Current Tax 55.63 90.13, Adjustment of tax relating to earlier year - 04s Deferred Tax 60.17) 38.26 Income Tax Expense 30 5.46 118.84 (Vi) Profit forthe year 311.02 337.82 (Vil) Other Comprehensive Income Ada/(Less: (items that will nt be reclassified to profit and loss (2) Remeasurement of the Defined Benefit Plans 14 0.00 (Tax relating to items that will nt be reclassified to Profit & Loss (a) Current Tax (020) 0.00 ‘Total Other Comprehensive Income (Net of taxes) 0.94 0.00 (1X) Total Comprehensive Income for the year. 31196 357.82 (40 Earnings Per Equity Share (Face Value 10/-Per Share) 3 Basic & Diluted (@) 2.06 224 * Amount Is lesser than the rounding off norms followed by the Company, See accompanying notes to the Ind AS Financial Statements 1.40 [As per our report of even date For and on behalf ofthe Board, For. R.Batlibol & Co LLP Chartered Accountants ICAI Firm registration number: 301003E/E300005 pper Kamal Agarwal Vijay Namjoshi Joydeep Mukherjee Partner Chairman Director ‘Membership No: 058652 Place: Mumbai Place: Kolkata Place: Kolkata Date: 16° Apel 2021 Date: 16" Apr, 2021, Date: 16" Api, 2021, Ramesh sha Kajal Kumar Singh Poonam Shirke Chief Executive Officer Chief Financial Officer Compary Secretary Place: Dhanbad Place: Dhanbad Place: Mumbai Date: 16” Apel 2021, Date: 16" Apri, 2021 Date: 16" April, 2021 52 | Financials21" Annual Report 2020-21 MPL Statement of Changes in Equity for the year ended 31” March,2021 ‘A. Equity Share Capital Trores Equity Shares of 10 each issued, subscribed and fully paid No.of Shares ‘Amount Balanceasat 1" April:2019 1508 917,729 150892 Balance as at 31" March 2020 1508 917,729 1508.92 Balance as at 1" April:2020 1508917729 150892 Balanceas at 31° March2021 1508.917,729 1,508.92 8. Other Equity Trores Reserves and Surplus Debenture Retained Total Redemption Reserve | Earnings Balance as at 1" April,2019. 94.76 476.93 571.69 Proft forthe year =| ax782 33782 (ther Comprehensive Income for the year (Net of Tax) : 000" 0.00" ‘Total Comprehensive income - | 33782 337382 Dividend Paid - | 29032) (29032) Dividend Distribution Tx -| 968) (59.68) Transfer to Debenture Redemption Reserve saz0 | 429) - 320 | (38825) (350.00) Balance as at 31" March,2020 129.05 430.46 559.51 Balance as at 1" April:2020 129.05 | «3046 35957 Proft for the year =| ano2 31102 (ther Comprehensive Income for the year (Net of Tax) : 094 a4 Total Comprehensive income | __ sii6 3196 Dividend Paid =| c8000) (980.00) =} 1180.00) 1780.00) Balance as at 31° March,2021 129.05 | 56242 eona7 + Amounts lesser than the rounding off norms fllowed by the Company. See accompanying notes to the Ind AS Financia Statements ‘sper our report of even date Forand on behalf of the Board, o For. R Batibo! CouLP Fs Chartered Accountants Py ICA Firm registration number 301003E/E300005 = per Kamal Agarwal Vijay Namjoshi Joydeep Mukherjee = Partner Chatman Director Membership No: 058652 Place: Mumbai Place: Kolkata Place: Kolkata Date 16° Apel 2001 Dates 16° Api, 2021 Date: 16” April, 2021 Ramesh Jha KajalKumarSingh Poonam Shirke Chit Executive Ofcer Chief Financial Oficer_ Company Secretary Place: hand Place:Dhanbad Place Mumbai Date 16° April 2001 Dates 16° Apr, 2021 Date: 16" Api. 2021 Francials | 53MPL Statement of Cash Flows For Year ended 31” March,2021 Particulars 3 Year Ended For Year Ended 31" March, 2021 431" March, 2020 ¥ Crores Crores A. Cash low from Operating Activities Profit before Taxes. 316.48, 456.66 Adjustments to reconcile profit before tax to net cash flows Depreciation and Amortisation Expenses 246.07 24381 Finance Costs 13609 193.11 Interest Income 6.96) (0.14) Late Payment Surcharge - (20.79) (Gain) /Loss on disposal of Property, Plant and Equipment (Net) oor (0.04) Gain on sale/fair valuation of Current Investment measured at FVTPL, 776) (43 Operating Profit before Working Capital Changes 684.93 868.27 Working Capital Adjustments Trade Receivable 18757 145.28 Untbilled Revenue (esa) 6702 Inventories ss77 1297 ‘Other Current Assets 11562 208.69 ‘Other Non Current Financial Assets (0.05) (001) Trade Payables (4424 740 ‘Other Current Liabilities 9021 13401 ‘Other Current Financial liabilities 221 (0.43) Current provisions 13 (499) Non-Current provisions (0.48) 3.56 Cash Generated from Operations 1,083.83, 1,485.77 Income Taxes Paid (69.09) (69.9) Net Cash flow from Operating Activities, 1,024.74 1,355 Cash Flow from Investing Activities Capital expenditure on Property, Plant and Equipment, including ‘capital advances (244.44) 15464) Proceeds from sale of Property, Plant and Equipment. 0.03 0s Purchase of Current Investments (2,408.22) (2,309.53) Proceeds from sale of Current Investments 2417.58 214754 Interest Received 488 oa Late Payment Surcharge received - 20.79 Inter corporate deposits Given (200.00) Net Cash used in Investing Activities (427.17) (295.65) 54 | Financials21" Annual Report 2020-21 MPL ‘Statement of Cash Flows For Year ended 31" March,2021 (Contd,) Particulars Forvear Ended | [_Forvear Ended 31° March,2021 | | 31°Morch,2020 C. Cash Flow from Financing Activities € Crores Crores Proceeds from Non Curent Borrowings 52400 25000 fepayment of Non Current Borrowings tei79n) 6110) Proceeds from Current Borrowings 11000 247880 fepayment of Current Borrowings (110.00) 292478) Interest Paid (v40s7) (183.60) Dividend Paid (180.00) ora Dividend Distribution Tax - 7758) Net Cash used in Financing tivities (614.89) (975.68) Net (Decrease}/Inrease in Cash and Cash Equivalents 730 2455 Cashand Cash Equivalents 28a 1" April (Opening Balance) 8465 010 Cash and Cash Equivalents as at 31" March (Closing Balance) 67.34 84.65 Cash and Cash Equivalents include: sat eat +31" March, 2021 31" March, 2020 eerores e Groner (Balances with banks in Curtent Accounts 6734 a6 6734 e465 ‘sper our report of even date Forand on behalfofthe Board, ForS.R Batibo! &Co LLP Chorered Accountants ICA Firm registration number 301003E/E300005 per Kamal Agarwal Viay Namjoshi Joydeep Mukherjee Partner chaiman Director Membership No: 058652 Place: Mumbai Place: Kolkata Pace Kokata Date 16° April 2021 Dates 16° Api, 2021 Date 16" Apr 2021 4 Ramesh ha KajalKumarSingh Poonam shitke o Chet Executive Ofer Chief FinancalOficer Company Secretary Place: hanbad Place:Dhanbad Place Mumba Py Dae 16" Ao, 2021 Date 16"Api, 2021 Dats 6° Ap oz Francials | 55