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31-Mar-20 31-Mar-19: Non-Current Assets

This document presents the balance sheet and income statement for a company for the periods ending March 31, 2020 and March 31, 2019. The balance sheet shows total assets increased from Rs. 62,266 crores to Rs. 83,167 crores, with non-current assets increasing from Rs. 13,861 crores to Rs. 23,302 crores. Total equity increased from Rs. 47,135 crores to Rs. 52,288 crores. The income statement shows total income increased from Rs. 92,362 crores to Rs. 106,059 crores, with net profit increasing from Rs. 14,751 crores to Rs. 15,524 crores.

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Kunal
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27 views

31-Mar-20 31-Mar-19: Non-Current Assets

This document presents the balance sheet and income statement for a company for the periods ending March 31, 2020 and March 31, 2019. The balance sheet shows total assets increased from Rs. 62,266 crores to Rs. 83,167 crores, with non-current assets increasing from Rs. 13,861 crores to Rs. 23,302 crores. Total equity increased from Rs. 47,135 crores to Rs. 52,288 crores. The income statement shows total income increased from Rs. 92,362 crores to Rs. 106,059 crores, with net profit increasing from Rs. 14,751 crores to Rs. 15,524 crores.

Uploaded by

Kunal
Copyright
© © All Rights Reserved
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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31-Mar-20 31-Mar-19

Assets

Non-current assets

(a) Property, plant and equipment 3,809 2,816


(b) Right of use assets 7,352 -
(c) Capital work-in-progress 381 31
(d) Other Intangible assets 354 331
(e) Intangible assets under development 19 51
(f) Financial Assets
(i) Investments 6,550 5,198
(ii) Loans 551 467
(iii) Other financial assets 118 1,606
(g) Deferred tax assets (net) 2,135 1,564
(h) Income tax assets (net) 742 768
(i) Other non-current assets 1,291 1,029
Total Non-Current Assets 23,302 13,861
Current assets
(a) Financial assets
(i) Investments 22,185 17,402
(ii) Trade receivables 21,767 17,293
(iii) Unbilled revenue 4,151 5,450
(iv) Cash and cash equivalents 3,605 2,131
(v) Other bank balances 109 23
(vi) Loans 164 63
(vii) Other financial assets 1,575 1,669
(b) Income tax assets (net) 6 37
(c) Other current assets 6,303 4,337
Total Current Assets 59,865 48,405
TOTAL ASSETS 83,167 62,266
Equity and Liabilities
Equity
(a) Equity share capital 174 174
(b) Other equity
(i) Other reserves 4,550 8,602
(ii) Retained earnings 47,564 38,359
Total Equity 52,288 47,135
Liabilities
Non-current liabilities
(a) Financial liabilities 2,485 34
(b) Lease liabilities 7,223 -
(c) Provisions 325 289
Total Non-Current Liabilities 10,033 323
Current liabilities
(a) Financial liabilities
(i) Trade payables
Due to micro & small enterprises 79 3
Due to creditors
other than micro & 6,763 4,460
small enterprises
(ii) Other financial liabilities 6,531 5,760
(b) Lease liabilities 1,182 -
(c) Other current liabilities 3,737 2,323
(d) Provisions 2,481 2,017
(e) Income tax liabilities (net) 73 245
Total Current Liabilities 20,846 14,808
TOTAL EQUITY AND LIABILITIES 83,167 62,266
31-Mar-20
Income from operations
Revenue from operations 101,842
Other income 4,217
Total income 106,059
Expenses
Employee benefits expense 59,828
Operating expenses 21,736
Finance costs 720
Depreciation & Amortization expense 2,084
Other expenses 1,621
Total expenses 85,989
Profit before tax 20,070
Tax expense
Current tax 3,530
Deferred tax 1,016
4,546
Net Profit for the Year 15,524
Other Comprehensive Income
A. Items that will not be reclassified subsequently to profit or loss, net 11
B. Items that will be reclassified subsequently to profit or loss, net -4,392
Total other comprehensive income -4,381
TOTAL COMPREHENSIVE INCOME FOR THE PERIOD 11,143
Basic
Basic earning per equity share 89.31
Diluted
Diluted earning per equity share 88.45
31-Mar-19

89,072
3,290
92,362

51,287
19,316
43
881
1,238
72,765
19,597

4,476
370
4,846
14,751

41
217
258
15,009

85.31

84.11
31-Mar-20 31-Mar-19
Cash Flow from Operating Activities
Net profit after tax 15524 14751
Adjustments to reconcile net profit to net cash provided by operating activities:
Depreciation and amortization 2,084 881
Income tax expense 4,546 4,846
Expense recognised in respect of equity settled stock option 319 281
Realised gain from current investment -1,037 -743
Unrealised gain from current investment -179 -247
Interest received -51 -8
Interest expense 720 43
Provision for doubtful debts (net) 198 228
Unrealised foreign exchange (gain)/loss, net 371 374
Dividend received from subsidiaries -901 -408
Gain on transfer of business and liquidation of subsidiary -53 -
Net loss/(gain) on sale of property, plant and equipment 9 13
Operating profit before working capital changes 21,550 20,011
Changes in working capital
(Increase)/decrease in trade receivables & unbilled revenue -2,524 -1,811
(Increase)/decrease in other receivables -2,649 -3,913
Increase/(decrease) in trade & other payables 3,716 2,450
(Increase)/decrease in working capital -1,457 -3,274
Cash generated from operations 20,093 16,737
Income taxes paid -3,652 -4,262
Net cash (used in)/generated from operating activities 16,441 12,475
Cash Flow from Investing Activities
Purchase of fixed assets -2,437 -1,258
Sale of fixed assets 34 29
(Purchase)/sale of current investments -4,603 -4,512
Payment towards business acquisition -743 -
Investment in subsidiaries - -2,239
(Purchase)/sale of other non-current investments -1 -
Transfer of business to subsidiary 53 -
Liquidation of subsidiary 3 -
Dividend received from subsidiaries 901 408
(Loan given to)/repaid by subsidiaries -77 -6
Realised income from current investment in mutual funds 1,037 743
Interest received 51 8
Net cash (used in)/generated from investing activities -5,782 -6,827
C. Cash Flow from Financing Activities
Proceeds from issue of share capital 0 3
Deposit under Credit support agreement received/(paid) -2,104 -589
Payment towards lease liabilities -1,369 -
Interest paid -33 -25
Dividend paid -4,864 -4,499
Tax on dividend paid -815 -842
Net cash (used in)/generated from financing activities -9,185 -5,952
Net increase/(decrease) in cash and cash equivalents 1,474 -304
Cash and cash equivalents at beginning of the period 2,154 2,498
Effect of exchange differences on translation of foreign currency cash and cash eq 86 -41
Cash and cash equivalents at end of the period 3,714 2,154

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