2022 2021

I Assets
(1) Non-current assets
(a) Property, plant and equipment 3 511,706 455,681
(b) Capital work-in-progress 3 76,159 70,288
(c) Right-of-use asset 4 12,379 10,783
(d) Intangible assets 5 8,809 9,854
(e) Intangible assets under
5 4,661 2,500
development
(f) Financial assets
(i) Investments 6 12,602 11,811
(ii) Other financial assets 7 959 891
(g) Non-current tax assets (net) 21 5,855 5,650
(h) Other non-current assets 8 5,588 4,636
Total non-current assets 638,718 572,094
(2) Current assets
(a) Inventories 9 128,651 111,250
(b) Financial assets
(i) Trade receivables 10 115,287 92,226
(ii) Cash and cash equivalents 11 1,300 1,956
(iii) Bank balances other than cash
12 367 595
and cash equivalents
(iv) Other financial assets 13 6,381 4,124
(c) Other current assets 14 5,386 8,257
Total current assets 257,372 218,408
Total assets 896,090 790,502
II Equity And Liabilities
(1) Equity
(a) Equity share capital 15 4,045 4,045
(b) Other equity 16 310,982 312,429
Total equity 315,027 316,474
(2) Non-current liabilities
(a) Financial liabilities
(i) Borrowings 18 171,916 134,104
(ii) Lease liabilities 4 8,047 6,690
(iii) Other financial liabilities 19 4,163 1,267
(b) Provisions 20 4,114 4,494
(c) Deferred tax liability (net) 21 30,795 26,560
Total non-current liabilities 219,035 173,115
(3) Current liabilities
(a) Financial liabilities
(i) Borrowings 22 35,224 5,604
 (ii) Lease liabilities 4 5,162 4,807
(iii) Trade payables 23
- Total outstanding dues of micro
8,044 9,090
enterprises and small enterprises
- Total outstanding dues of
creditors other than micro enterprises 207,456 174,497
and small enterprises
(iv) Other financial liabilities 24 80,837 80,791
(b) Provisions 20 12,479 10,758
(c) Current tax liabilities (net) 21 1,372 4,456
(d) Other current liabilities 25 11,454 10,910
Total current liabilities 362,028 300,913
Total equity and liabilities 896,090 790,502
Significant accounting policies 2

Comparitive Profit & losss

2022 2021
I Income
Revenue from operations 26 931,263 757,279
Other income 27 2,819 3,180
Total income 934,082 760,459
II Expenses
Cost of material consumed 28 618,690 417,376
Purchase of stock-in-trade 756 1,009
Changes in inventories of finished
goods, work-in-progress and stock- 29 -18,234 6,743
in-trade
Employee benefit expense 30 68,426 66,713
Finance costs 31 20,397 17,305
Depreciation and amortisation
32 43,514 33,958
expenses
Other expenses 33 191,518 168,059
Total expenses 925,067 711,163
III Profit before exceptional items
9,015 49,296
and tax
IV Exceptional items 34 1,291 3,406
V Profit before tax 7,724 45,890
VI Tax expense 21
Current tax -1,810 3,660
Deferred tax 4,101 866
VII Profit for the year 5,433 41,364
VIII Other Comprehensive Income

(a) Items that will not be

reclassified subsequently to
statement of profit and loss

(i) Remeasurements gains

/ (losses) on defined benefit 592 391
plans
(ii) Income tax relating to above -149 -98

(b) Items that will be

reclassified subsequently to
statement of profit and loss

(i) Net movement of cash flow

-56 -1,759
hedges
(ii) Income tax relating to above
14 516
item
Total other comprehensive
401 -950
income / (loss) for the year

IX Total Comprehensive Income

for the year (Comprising profit
5,834 40,414
and other comprehensive income
/ (loss) for the year)

X Earnings per equity share (of

36
face value of J 10 each)
(a) Basic ( in H) 13.43 102.26
(b) Diluted (in H) 13.43 102.26
Significant accounting policies 2