STANDALONE BALANCE SHEET AS AT 31ST MARCH, 2023

(` in Crores)
Note No. As at 31st March, 2023 As at 31st March, 2022
ASSETS
NON-CURRENT ASSETS
Property, Plant and Equipment 5 3,425.18 3,304.16
Capital Work-In-Progress 5 113.64 198.16
Investment Property 6 1.10 0.40
Intangible Assets 7 31.67 29.32
Intangible Assets under Development 7 0.31 1.74
Biological Assets other than Bearer Plants 8 0.71 0.85
Investment in Subsidiaries 9 2,280.54 2,280.49
Financial Assets
Investments 10 410.53 407.31
Loans 11 0.40 0.46
Other Financial Assets 12 155.49 137.63
Non Current Tax Asset (Net) 55.07 30.74
Other Non-Current Assets 13 83.92 6,558.56 80.12 6,471.38
CURRENT ASSETS
Inventories 14 754.74 602.71
Financial Assets
Investments 15 315.21 618.91
Trade Receivables 16 227.19 221.77
Cash and Cash Equivalents 17 71.05 72.92
Bank Balances other than Cash and Cash Equivalents 18 10.38 52.45
Loans 11 1.06 1.03
Other Financial Assets 12 70.06 134.87
Other Current Assets 13 179.03 185.77
Non-Current Assets classified as Held for Sale 19 0.68 1,629.40 1.08 1,891.51
Total Assets 8,187.96 8,362.89
EQUITY AND LIABILITIES
EQUITY
Equity Share Capital 20 77.01 77.01
Other Equity 21 5,061.23 5,138.24 5,118.13 5,195.14
LIABILITIES
NON-CURRENT LIABILITIES
Financial Liabilities
Borrowings 22 817.42 952.96
Lease Liabilities 49.55 52.41
Other Financial Liabilities 23 421.55 413.28
Provisions 24 41.45 40.73
Deferred Tax Liabilities (Net) 25 365.89 373.18
Non Current Tax Liabilities (Net) 0.40 1.26
Other Non-Current Liabilities 26 141.52 1,837.78 141.82 1,975.64
CURRENT LIABILITIES
Financial Liabilities
Borrowings 27 163.12 226.35
Lease Liabilities 3.00 2.71
Trade Payables 28
- Total outstanding dues of micro enterprises and small enterprises 15.03 7.31
- Total outstanding dues of creditors other than micro enterprises and small enterprises 556.12 470.29
Other Financial Liabilities 23 281.88 268.34
Other Current Liabilities 26 180.89 204.54
Provisions 24 11.90 1,211.94 12.57 1,192.11
Total Equity and Liabilities 8,187.96 8,362.89
Basis of Preparation 2
Significant Accounting Policies 3
Significant Judgements and Key Estimates 4
The Notes are an integral part of the Standalone Financial Statements
As per our annexed Report of even date For and on behalf of the Board of Directors
For V. SANKAR AIYAR & CO.
Chartered Accountants ADITYA SARAOGI HARSH V. LODHA
Firm Registration No. 109208W Chief Financial Officer Chairman
(DIN : 00394094)
M. S. BALACHANDRAN
Partner MANOJ KUMAR MEHTA SANDIP GHOSE
Membership No. 024282 Company Secretary Managing Director
& Legal Head & Chief Executive Officer
(DIN: 08526143)
Kolkata
Date: 9th May, 2023

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