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    Dabur India statement of profits and loss

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    Dabur India statement of profits and loss

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    © All Rights Reserved
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    24 views45 pages

    3253 Dabur Intl LTD FS 2021 - Compressed

    Uploaded by

    krishgupta.oct
    Dabur India statement of profits and loss

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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    DABUR INTERNATIONAL LIMITED Financial statements and reports ‘Year onde 31 March 2021 DABUR INTERNATIONAL LIMITED Financial statements and reports Year ended 34 March 2024 ‘CONTENTS DIRECTORS’ REPORT INDEPENDENT AUDITOR'S REPORT ‘STATEMENT OF FINANCIAL POSTION STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME STATEMENT OF CHANGES IN EQUITY STATEMENT OF CASH FLOWS NOTES TO THE FINANCIAL STATEMENTS PAGE 10-43 DABUR INTERNATIONAL LIMITED DIRECTORS REPORT FOR THE YEAR ENDED 31 MARCH 2021 ‘The dirctors submit te repr and fhancia statement or the year ended 31 March 2021, We ‘soprove the nancial statements and conf at we are responsible for ese, nsing selecting the accountng poles and making the judgments underyng them. We cont iat we nave made _valable al rlevant accountng records and intrmation fr her complton. Recut and dividends ‘The prof for he year amounted © RED 67,910,028. The araciors do net propose any isons forthe yoar ended 31 March 2021, Review ofthe business ‘The Company cares out atvils of manufacturing, Import, export, warshousing and cstibuton cof boauty and neath care products, Directors “The directors asa the reporting date were as flows: Mr Art Burman We. Kenan Kuma Chutan Mr Anand Chand Burman Me. Avasaraa Subba Rao Mr Gaurav Burman Me Maniah Mathur Mr Mit @urman Me. Pritam Das Narang Mr. Saket Baan Ne. Rohit Jaiswal Mr. Vivek Chand Burman Me. Saat Mukherjee Mr Mont Malnota Dr Alsy Dus Mr, Pru Kurae Significant events In Maren 2020, there was an outbreak of Covd-10 (Coronas) aces the globe, causing ‘Harton to econome aeiuty and business cperetors. The Company's manag:mant has taken ‘various steps to minimge the impact ofthis event and is closely mentoring ho ongoing station Incusing risks associated with COVID-19 outbreak. Independent auditor PAF were appointed as independent autor fr the yoar ended 31 March 2021 ards proposed that they be re-appointed forthe year ending 31 March 2022. (On behalf of the Board of Directors Ohetor 18 Apr 2021 ren inertia Paso PKF INDEPENDENT AUDITOR'S REPORT ‘To the Shareholder of DABUR INTERNATIONAL LIMITED ‘Report on tho Audit of the Financial Statements opinion \We have auctd he franca statements of DABUR INTERNATIONAL LIMITED (ho "Compary’) when compris the eater of nancial postion as at $1 March 2021, andthe sistent of proft for lees and otter comprohensive income, statment of changes in equity and samen of cash flows forthe yoat then ended, and notes t te thancial statements, ining a summary of signieantassountng poles. In our opinion, the accompanying nancial latements give a tue and far view of th financial poston of he Company a a 31 Mach 2021, and of ts anc performance ard is cash flows forthe yoarthan ended n accordance wih Intemational Fancial Reporting Stancarés (FRSS) ‘Basis for Opinion \We conducted our aut in accordance with Intemational Standards on Ausing (ISAS). Out reapansbiti unde tho standards are furher described inthe Auto's Resporsbiie forthe ‘Aude ofthe Financial Statomonts Secon of cur report. We ae independent of the Company in ‘soorsance wth the Iniamaonal Ethics Standards Board for Accountans' Cote of Ethics for Professional Accountants (IESBA Code) together wih te ical requirements tha are relevant to ‘our aut of the fmanial statements In the UAE, and we have filled our other ethical responsi in ccoréance wih these requirements and the IESBA Code. We befeve that the ‘aud evdence we have obtained i sutclent and appropiate to provide a basis four opinion. Emphasis of Mator ‘We craw anton note (cn he financial statements, which stats that he franc taterents ‘ofthe subeisary companies ae rot consolidated in thse financial staterents as they wil be ‘concldte in the fine statements of the ulsmate parent company. Oureprion snot modified Inrespect ofthis mater ‘tne information Managemert is responsible forthe cher information. Othe inferaton competes the Directors report ich we obtalned prc to he dato ofthis auto's report. The other information does not inetde th foanclal statis and our auto's report hereon. (Our opinion on he fancial statements das nt coverthe ther nfoation and we donot express any fom of assurance conclusion thereon, Page 203 Lt 8 Raton, ten 2d Read, PO. 1, Os UAE ‘ptrs Sem vn fae ara Sos sorta ease som wna PKF Sanaa INDEPENDENT AUDITOR'S REPORT (cominued) In connacton wih our aud of the fmancal tatoments, cur responsi ts fead the other Information and, n doing so, consider whether the other information Ie meray nonsitnt with the tancial statements or our krowiodge obtained in the aud, or etherwise appears to be ‘matrlly mesatd, I, based on tho work we have performed onthe other ifematon at we bined prot the dat of bi auditors ropo, we conciuded that heres ratealmistaterent tn ther infomation, wo aro required to repr that fact. We have nothing to repaints regard Responsiiltes of Management and Those Charged with Governance for the Financial ‘Stotemonts “Management is responsible fr ho preparation of franca statements thal give a tue anf view In accordance with IFRSs, and for compliance wth the Ise of Man Companies At 1881 to 2004, {and for uch intra contro as management detorrines is racestary to enable Ye preparation of franca statements that ae fee fom mtr misstatement, whether due autor ence In poparng the areal statements, managements responsible for assessing the Comoany's ably to contnue 2 a going concer, dstceing, a appteable, mater elated b going concen and using tre going concen basis of accounting unless management ee tendo iguldte the ‘Company rt cease operations, or has no realistic allematve But to do so, ‘Those charge wh governance are response fr overseeing the Companys ancl reporting process. ‘Augers Responsibiltie forthe Aut ofthe Financial Statements (Our ebectvos are to obtain reasonable assurence about whether the fancial sttoments as @ woe ae fe ftom materal mssatement, whether due to raud or ero, and to sue an auto's report that ineudes our epnon, Reasonable assurance is 2 high level of assuratce, but i nat 2 uarantee that an auctt conducted in accordance wit ISAS will aways detect a material Iasiatoment when it exis, Mistatoments can arise tom fraud or efor and are considered ‘mater f,Indvgually 0° nthe sporeasa, they could reasonably be expected to influence the ‘emomleSecsions of user taken onthe basso these rancal statis [As par of an aust in accoance wih ISAS, we exercise professional judgment and maintain professional skepeism iroughout the aut. We ao: 1+ onity and assoes he rks of material misstatoment of the francial statements, whater du to fraud or eror, design and pororm aud procedure responeve fo those rk, and obtain ‘audit evidence thats euffcent and appropiate o provdo a baie for our opinion. The nék of not detecting mata misetaterant reeling from fraud is highor han foro resulting trom ‘rer, as taud may involve colin, ergery, intentional oicson, msreresentstons or te verge ofitema onto. ‘+ Ottain an understanding of intrnal contol relevant to the aut in oder to design aust ‘procedures that are appropriate in the crcurstances, but not forthe purpose of expressing an ‘pinion onthe efecbveness ofthe Company's internal conto. continued Pane 304 PKF tants boepeioer Auorons ReroRr oar + Evaluate the appropriateness of accountng policies used and the reasonableness of ‘sccovrting estimates and related disclosures made by management + Conctude on the appropritoness of managements use ofthe going concern basis of ‘accounting and, based onthe aus evidence obtained, whether a mater! ince exis related to evens or condtons that may cast sigrifeant doubt onthe Conny’ aity to Continue asa going concer we conckide hat a material nceranty ext we ae requis te raw attention incur ators report othe elated isclsure inthe financial states or, if such daicsures are inadequate, to mosty cur opinion. Our conclusion are based onthe uct evidence obained up to the date of our autor report. However, fre events of conditions may cause the Company to cease fo continue as a going concern, “+ Evaluate the overat presentation, eucture and content of the franca statements, ning the disclosures, ane whene the fnancalsatoments present the undetyngYaneacons ana ‘events ina manner tat gives 2 trv and fa view. we communicate wh those charges with governance regarding, among other meters, the planned cope and timing of he aud and significant aus findings, eluding any lava sefcente intemal contol hat we ident curing our auc. Report on Other Legal and Regulstory Requirements ‘We futher confim tat the Sari! statements have been pepared In accdance wth the requirements ote le of Mon Companies Acts 1831 to 2008 Foe PRE Mair, citron ae Roget No 82 Se tet a ean uae DABUR INTERNATIONAL LIMITED. ‘STATEMENT OF FINANCIAL POSITION ASAT 31 MARCH 2021 Notes amt 2000 eo m= assers Norreurent enacts Property portand equnent ° epoosar 7275280 inane arts 5 soos 2717000 Invesentn subsides 8 saan fovence agate nvestnent in uted : aaa “ep at0 at Ore nan snes fo __suataaea zanna aasests eects Currant assets tmverone ” age0ais 400.904 Tate an oer receabies 2 0 masrzshamaea Oher curet ase 12 “aaoomst “aver? Sher nani eset fo monasees——1a7covone Cash ana seh equates yo ai9 00,773301 Total assets Tiraseasts 99230080 EQUITY AND LABILTES Shareholder’ equity funds State captat 1s 1042.800 Shar premium 8 2.406959 Rataned earings soroeoais—eego7007 Exchange iterence on tanston cfteragn operations o10z73) (620707, wasmsot oar ase Non-current lables Poison fo staf end-t-ervice berets w 5305.50, Leese iabites 8 ‘so4ara 5a00.72 ‘Current bites Shorter borrowings 19 seaseaes ——_54.601.056 “Trade and oer payabios 2 0903634 104504, 111 Other caren abites a smssiass ——12600,882 ‘her franca abies 0 7799 ‘29,205 Lasse iabites 8 108 845 1521435 ae;186,06_ 172,387,500 ‘ota abies "44086018 177,986,370 “Total equlty and abies Tte.s65 910 —Tp07333,209 “Tre accompanying nots orm an integra par ofthese franca tatemets ‘Te repar of he independent ators sat thon pages 2104 ‘Aeproved nd autora fo suo by tho Boa of Drectrs on 18 Ap 2021 and signed on the beh ‘Mr Manish Marur and We. Keshan Kumar Chuta For DABUR INTERNA ONAL LIMITED REC Page 60108 DABUR INTERNATIONAL LIMITED ‘STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 34 MARCH 2024 Notes 221 =D Revenue 24 391,488,000 (cost of sales 25 rose profit 145,461,500 other ncome 25 asezs Profit. daposl of investments in subsiciares = Impatmentiosses oninvestnetin subsiiares, 8 zs Distibution cose ar (62808, ‘Aeminseaive expenses 2 (art 708) imerestincore 2 taones8 Fiance costs 30 _ (4.508.498) PROFITILOSS) FOR THE YEAR 27910028 ‘other comprehensive income: toms that may be reclassified subsequent to profitor oss: xchange aference on wansiation of {oregn operations 326436 ‘Other comprehensive income forte s2s4se ‘TOTAL COMPREHENSIVE INCOME. FOR THE YEAR 50,236,462 “The aosorparying nots form an integral prof these fanca silemens “The report of the independent auditors st fh on pages 2 tod 2020 AD 435,699,102 (278868.440) 187,066,702 939673 701,120 (152,020,600) es.ees4) (47500257) 18.029,302 (2.433.586) (7a.sas.a7s) (114.089) (114,088) (73,268.55) DABUR INTERNATIONAL LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 34 MARCH 2024 stare Shae tae Bechnge Tot tele ln eee ecm ‘tac ot A018 osasaso angsco ssaauasa neta) sanconams ‘eee 2 = cesssany = paseary Onercampnnee reone a 4 = tony 4c) ‘icoreoranov reer =e Te ee Sheyear fy = cama) os _azsasen ne 1 Mar 2020 Twasaeo a6 “eNOGTOSRT (TOT. aaHr Corertonons ene Pret © : = e900 = san ‘aicorgerane rcens Serco fete sxaoh__sszasase (aig) rzsn0 ‘The detais of movements in exchange deerence on rarslaton of forcign operators ae as follows: Exchange diference ‘on translation of forsign operations AED Hors that may be reclassified subsequently to profit or loss: Balance at 1 Apri 2018 22614) Exchange ciference on ranslaon of ferign operations (114089) Balance at 31 March 2020 — 8707) Exchange difernce on translation of feign operatons 325.404 Balance at 31 March 2021 “Te accompanying notes form an integra par of ese franca statements, ‘The report the Independent autor st fh an pages 210 4 Page Totes DABUR INTERNATIONAL LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 24 MARCH 2024 ‘cashflows rom operating activites Profs or the year Adjustment or Depreciation of property, plant and exupment ‘Arortisation of itargbe assets Impairment sses on investment in subsites Finance costs Inert income Provision for iventon obsolescence ‘Cred balances writen tack Provision for stat endo eric benetts Profton disposal of vestments (et) ‘asets ton off (et) Changes in = Inventories | * Trade and other ecoivables © Ober eurent assets Trade and other payables © Obereurent abies Deve nancial abies ‘Stal end-oserice bene paid (Cash generat rom operations Interest pala Net cash fom operating activities ‘cash lows from investing activites Prooseds on aspotal of property, plant and equbprnent Payment fr propery, lent and equement Payment for intangible assets Decrease in capital avance (et) Proceeds on dsposlif investment in subsaiaris (ret) Payment for advance against investments Payment of ong term loans treats partis (nt) Repayment of ng-term oan by 2 relates party (Decreasoyincrease in cter cure rancial assets (ret) Invrest reeves Net ash used in investing actives Page oes zon Ae sr9to028 958,176 390352 1585495 (144083838) aesa7e (60,708) sorr68 2731 “7.685081 355,780 6.084388 7451) (13.670487) 37474036 (1488,514) (e3502) 0350) 77,000) (200,000) 30,000,000 (23,454.95), 13377328 (43.600338), 2020 AED 7944479) 940,308 2427 152,020,800 2.488 588 (15,029,302) "40,000, 24s) 950248 (701,128) 19.028 ae 405 (2.220202) (61825886) (60.04) 15.253.900, 2.16001 "329.206 42, 62.766.357 (2.403.443) To se2 914 7ea00 (080018) (2,203,783) 2203200, 5.378.320 (59,310,164) (6.078075) sgazies0 oz055 12628838 Te are000~ conte DABUR INTERNATIONAL LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 34 MARCH 2024 (continues) cach flows from financing activities Payrent of ease Sabilty Pyrant of shrt-orm tank an (net) Netessh used in sncing scutes Foreign currency translation sifference Net (decreaseVincroase cash and cash equivalonts (Cath and cath equivalents at bgining of year ‘Cath and cash equivalents at ond of year (note 14) 323,276 (25716.221) 32735440 Tin 718 “The accompanying oles form an integral pat ofthese facil states, ‘The report of he independent autor se oth on pages 2104 Page 8043 2000 AED 70,177 Tare DABUR INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021, ” » o oy » ° LEGAL STATUS AND BUSINESS ACTIVITY [DABUR INTERNATIONAL LIMITED (he “Company’ sa bite iabity company ncorporated ‘nthe foe of Man under registration no O4840C, The Compary isa whaly ouned subs cf Dabur Ica Limted, whichis consieredby the directors tobe the uate parent company. “The rgitored ofc i Fist floor, Millennium House, Viera rosa, Doxa, Isle of Man. The cial place of busines ¢ P.O. Box 18948, Jee! Al, Dubs, UAE. “The Company is engaged inthe manufacturing, import, expert, warehousn and dstbuton of ‘euty care and heath care products, The sctvtes are cared ou under general tadng and indstal loons eaves by sede! Al Free Zone Aubry, UAE. In the yea 2007, the Company ‘acquired a branch of the utimate parent company in United Kingdom These fancsl statements nclise the resus of operations, askete and liabltes ofthe branch inte Utes Kingdon. ‘These ae the separate francilsatements af the Company and Ws branch Inthe United Kingdom. The franca statements ofthe subsciary companies are not consolidated in these franc statements at they wil Be consoldated ine fearea statements of te utimate parent company. [BASIS OF PREPARATION. ‘Statoment of compliance “The francal statements ae peepared in cordance with international Fnsrat Reporting ‘Standards lesved or adopted by the Inierntonal Accounting Standors Board (ASB) and which ar effete for courting periods begining 1 Al 2020, andthe requirements ofl ‘of Man Comparies Act 1831 to 2008 Basis of measurement ‘The financial statements ae prepared using historical cost, except for certin desvatve financial instenents cred tf vai, Historical cost is based an theta value ofthe consideration evento acquire the asset or cash cor cash equivalents expected to be pai to sat the lib, Fair value i the pice tht would be recsved to sll an asset or pat transfer a laity in an ‘deri ransacon between rake partepants atthe messurement dt. Going concem “Te franca statements are prepared ona going concem basi. hen preparing the fnencil statements, management makes on assessment of the Company's billy canine a8 9 going concern. Financia statements areprepared on ag3ing concein basis unless management ether intends to lqudate the Campany or to ce ‘operations, orhas n realise altematve but to do so. Page 100148 DABUR INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 34 MARCH 2024 uray, te cutbrake of Covid-19 continues to cause dernton in onal Wes ana business in soveral ways. The unceany de 10 Covi 19 outbreak wth regard ete future mpact on the Companys susinecs perfomance has also been considered as pat of Managements aseoeement of the Company's ably to continue a8 @ going concem. As the Company is Pincipaly engaged inthe manufacturing, import, export, warehousing ands bution of beauty are and heath care produits, @ shotterm impact was experienced in Companys business ‘sctvtes and cashflows in fst quater ofthe francial year. Post resumption of businesses towards end oft quater, the operations have nrmakzed from 2nd quarar onwards. Hence, thateis no change in Managements going concem assessment or busines satay Since the impact of Covd-19 continues o evlve, the Company Wi conte to monitor the ‘uation ants impacts onthe fnancal statements (See Note 8) 1) Adoption of new Inernatonal Financial Reporting Standards ‘Standards, amencimants,inproverents and interpretations efector be current period “The flowing amendments, improvements and interpretations which became elfecive 1 January 2020, cd not have any Signiicant meat on the Company's nancial statements: + Amendments o IFRS 3-Ostntion of Business 1+ Amendments IAS 1 and AS 8- Dfirion of Material + Amendments o IFRS. AS 39 and IFRS T- Interest Rate Benchmark Refoom + Revised Coreapual Framework fr Franca Reporting ‘Amendment to IFRS 16 Covi 19- Rete Reat Concessions (early adopted) “The Compary has nt early adoped any other amendments, improvemen' and interpretations ‘that rave been issued butis no yet ectve [Now and revised IFRSS in issue but nt yet effective and not early aoptod The folowing amendments, improvements and intrpetaions thal are assessed by management a kel to have an impsct onthe franca sttemens, have been isd bythe |ASB pir to the dat the franca sttemonts were authorised fr fsue, ut have not Deen “applies n hese Manca statements a thelr efectve dats of adoption arfor fae accounting Peto. + Amendments to IFRS 0, A 30, IFRS 7, IFRS 4 and IFRS 16 — Irtrst Rate Benchmark. ase 2 (1 January 2021) + Amendments o IFRS 3 ~ Reference to Conceptual Framework (1 January 2022) + Amendments to AS 18 — Property, Plat end Equipment - Proceeds before Intended Use (4 awry 2022) + Annual improvements to IFRS Standards 2016-20201 January 2022) = IFRS Finacial natumens = RS 16 Leases ‘= Amendrents fo IAS 1 Classileaton of Linblities as Curent or Nov-curent (1 January 2023) ° 9 DABUR INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 34 MARCH 2071 Functional and presentation currency “The financial etatements are preeented in UAE Dirhams (‘AED" whicn kala the Company's ‘unctona cumency. SIGNIFICANT ACCOUNTING POLICIES The signifcantaceoutng poles adopted, and which have been consent apple, areas tolows: Property, plant and equipment Property, plant and equipment a ited at cost iss acumulsted deprecation andimpatmant ‘oases. The costes estimated rescual va, where mete depres fromthe cate the ‘s0ot Is avalable for use unt its derscogised, using th straight ine mthed over the tstmates set les ofthe assets a foloue: Right otuse assots Syeare Factory outing soyears Plant mechinery and equipment “syears Moulds years Futur, fitures an ote equipment “oyears veniles Byears Freshol ane net depreciate ‘The Company hae presented right use assets representing the ight use the underying| eee under proper, plant and equipment [Refer notes 3(h and 6) ‘Subsoquont cots arsincudedin the asst carving amcunt or recognised as a separate asset {28 appropriate ony when it is probable that future economic benefits associated withthe ‘expenditure wil fow to the Company and such cost can be measured retaby. Such east Incdes the cost of replacing par ofthe propery. pent and equipment. When significant parts of property, plant and equipment are required to be replaced st intavals, the Company recogrces such pais as indidual assets wih epectc usful ives and deprecitos them scoaringy. Te carving amaunt of rplaced part is derecognsed ‘other ropa and maintenance coats are charged to rotor oss during the nancial prod imwnich they ae inoue, ‘An asossment of deprecation rethod, useful ives and residual values undertaken at each reporting dats and, where matoral, eres changein estimate, an aporopiteaustmant Ismadeto the depreciation charge CGane and lasses on clepccale ara determined by comparing process wih the caring mount. These are recognised within ‘ther opraing incometexponses' in prot or less. DABUR INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 34 MARCH 2024 ») tangible sesate Intangbe asses are stated at cost less secumuloted arertsation and Inpairment losses, The cost of vademars i amortsed using the stragh-ne method over thet protected hve of 10 year. The costo computer sotware i amorised overs years. ‘A aseessment of amortisation method and well Nes Is undertaken at each poring date and, where materi, tere sa change in estimate, an approprate as.sment is msde tothe amomsaten earge Intanglle asses won indetinte usefulives are not amorised asthe Company does not deny ny foreseeable ton te benefs embodies wih such raha. Consequonty, hese are tested annual for mpaiment and carted st cost ss sccumulated impaimentioases, ©) Impairment of tangbie and intangible assets excluding goouwi At each reporieg date, the management reviews the carying amounts of ts tangible and Intangile asses to determine whetner there Is any ication tat those assets have cured fan impatment loss. if any such ination ex, the recoverable amount ofthe asset strates order o determine he extent of he Inprment ssi ary. inere snot pose twestmate he recoverable emuntot an del asset. the acquirer estates the recoverable amount of the east generating unto whien tne asst belongs. Recoverable amounts he higher of far value ess costs to sel and valusn-se. in assessing ‘alle nuse, he estimated future casn Rowe ae counted to hae present vate using @ re ‘ax dlacount rate that retetscurent market assessments ofthe time velue of money and the rks spec tothe asset, tthe recoverable ameunt of an asset (or cash-generting uni) sesimsod tobe loss than its ‘aryng emount te earying amount of the sass (cash generating int) i reduced tos recoversbe amount. An imparment loss is recognised immediately in profit o oss, uness the relevant assetie cared ata revalued amount in whch coea tne mpsiment ei treat 22 revaluation decrsse, ‘Where an impsiment loss subsoquenty reverses, the canying amour of tho asset (cash- generating unit) is mcreased to the ravsed estimate ofits recoverable amount, so that the Inetesed carving amount dose not exceed the carving emount thet would nave been

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