Particulars Note As at march As at march Increase/Decrease Increase/Decrease

31,2023 31,2022 in Rs. in percentage (%)

Asset
Non-current Assets
Property, Plant and Equipment 3266 2879 387 3.41%
Capital Work in progress 433 428 5 1.16%
Investment Property - 414 414 -100%
Other Intangible Asset 11 184 173 -94.02%
Right to use Asset 22 52 30 57.69%
Financial Asset - - - -
Investment 53 1077 -1024 -95.07%
Other Financial Asset 843 1134 -291 -25.66%
Deferred Tax Asset 3661 3284 377 11.47%
Other Non-Current Asset 128 124 4 3.22%
Total Non-Current Assets 75800 56141 19659 35.01%
Current Assets
Financial Assets
Investment - 1489 -1489 -100%
Trade Receivable 3757 5652 -1895 -33.52%
Cash and Cash Equivalent 690 1570 -878 -55.92%
Bank balance other than cash 54 3336 -3282 -98.38%
Other financial Asset 1136 1119 17 1.51%
Contract Asset - 396 -396 -100%
Other Current Asset 2028 1751 277 15.81%
Total Current Asset 7667 15313 -7646 -49.93%
Total Asset 83467 71454 12013 16.81%

Equity And Liability

Equity
Equity Share Capital 1526 1501 25 1.66%
Other Equity 72747 58678 14069 23.97%
Total Equity 74273 60179 14094 23.42%
Liabilities
Non-Current Liabilities
Financial Liabilities
Borrowings 193 184 9 4.89%
Lease Liabilities 23 23 0 0
Other Financial Liabilities 223 1393 -1170 -0.83%
Provisions 1102 838 264 31.50%
Total Non-Current Liabilities 1541 2438 -897 36.79%
Current Liabilities
Financial Liabilities
Borrowings 78 79 -1 -1.26%
Lease Liabilities 0 35 -35 -100%
Trade payables
Total Outstanding
Total Outstanding of Small 2436 3065 -629 -20.52%
Firm
Other Financial Liabilities 1671 3159 -1488 -47.10%
Other Current liabilities 595 577 18 3.11%
Contract Liabilities 251 121 130 107.43%
Provisions 1020 1037 -17 -1.63%
Current Tax liabilities 1602 764 838 109.68%
Total Current Liabilities 7653 8837 -1184 -13.39%
Total Liabilities 9194 11275 -2081 -18.45%
Total Equity And Liabilities 83467 71454 12013 16.81%
Comparative Statement of Balance Sheet as on 31-12-2022 to 31-12-2023 (in lakhs)