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CONSOLIDATED BALANCE SHEET as at March 31, 2021 Particulars Note No. As at March 31, 2021 * Million As at March 31, 2020 3A 3B ASSETS: Non-Current Assets: Property, plant and Equipment Capital work in progress Goodwill Other Intangible Assets Investments in Joint Ventures Financial Assets: Investments Other Financial Assets Deferred Tax Assets Net Other Non-Current Assets Assets for Current Tax Net] 55,500 7,832 53,465 12,363 3,570 54,522 7,415 53,915 13,868 3,516 3 B 4 5 6 7 8 9 2,742 2,518 10,744 2,044 909 151,687 2,006 2,860 8,529 1.575 1,506 149,712 10 32,362 27.890 Current Assets: Inventories Financial Assets Investments Trade Receivables Cash and Cash Equivalents Bank Balances other than Cash and Cash Equivalents Loans Other Current Financial Assets Other Current Assets 11 12 13 A 13 B 14 15 16 EEEEEEFI 1,989 31,273 6,652 2,231 2.128 36,632 8,453 1.196 2,344 10,309 87,160 238,847 2.306 8.549 87,154 236,866 Total EQUITY AND LIABILITIES: Equity: Equity Share Capital Other Equity Equity attributable to equity holders of the Parent Non-Controlling Interests 17 18 1024 1,024 128,899 129,923 19,373 149,296 102.733 103,757 13,347 117,104 Non-Current Liabilities: Financial Liabilities: Borrowings Other Financial Liabilities Provisions Deferred Tax Liabilities (Net] Other Non-Current Liabilities 19 20 21 7 22 6,095 541 3,095 1,197 10 10,938 32,146 454 2,352 2,099 17 37,068 23 30,709 38,265 Current Liabilities: Financial Liabilities: Borrowings Trade Payables: Dues to Micro and Small Enterprises Dues to other than Micro and Small Enterprises Other Financial Liabilities Other Current Liabilities Provisions Current Tax Liabilities Net 24 24 25 26 27 28 228 21,831 19,880 1,782 3,299 884 78,613 238,847 170 20,273 19,492 1.771 2.432 291 82,694 236,866 Total Significant Accounting Policies Notes to the Consolidated Financial Statements 2 1 to 55 CONSOLIDATED STATEMENT OF PROFIT AND LOSS for the year ended March 31, 2021 Note No. Year ended March 31, 2021 Million Year ended March 31, 2020 32 33 151,022 372 151,394 142,531 1139 143,670 Particulars INCOME: Revenue from Operations Other Income Total Income EXPENSES: Cost of Materials Consumed Purchases of Stock-in-Trade Changes in Inventories of Finished goods, Work-in-progress and Stock-in-Trade Employee Benefits Expense Finance Costs Depreciation and Amortisation Expense Other Expenses Total Expenses Profit before Exceptional items and Tax Less: Exceptional items Profit before Tax Less: Tax Expense: Current Tax Deferred Tax 34 35 36 37 38 39 40 38,882 14,711 (1,492 24,902 1.635 7,248 40,609 126,495 24,899 2,051 22.848 34,596 15,542 1938) 23,958 3,418 6.965 41,539 125,080 18,590 3,636 14,954 47 41 41 4,655 (3,183) 1.472 21,376 474 21,850 2377 821 3,198 11,756 288 12,044 4 Profit for the year before Share of Profit of Joint Ventures Add: Share of profit of Joint Ventures Net of Tax Profit for the year OTHER COMPREHENSIVE INCOME (OCI): Items that will not be reclassified to profit or loss: Re-measurement losses on post employment defined benefit plans Income tax effect on above (156) 29 (127) 245 (135) 39 96 (174) Net Gain/(Loss) on Fair Value through OCI (FVTOCI) Equity Instruments Income tax effect on above Share of OCl of Joint Ventures Income tax effect on above 245 (2) (174) 10 (2) 116 7 (2771 615 (2.728) 615 731 22.581 21,850 (2,728) 13,005) 9,039 12.044 Total Items that will be reclassified to profit or loss: Exchange differences on translation of financial statements of foreign operations Income tax effect on above Total Other Comprehensive Income for the year (Net of Tax) Total Comprehensive Income for the year (Net of Tax Profit for the year Attributable to: Owners of the Parent Non-Controlling Interests OCI for the year Attributable to: Owners of the Parent Non-Controlling Interests Total Comprehensive Income for the year Attributable to: Owners of the Parent Non-Controlling Interests Basic & Diluted Earning per Equity Share (EPS) (in Rupees) Significant Accounting Policies Notes to the Consolidated Financial Statements 21,336 514 731 11,766 278 3,005) (3,012) 723 8 22,581 9,039 22,059 522 20.84 8,754 285 11.49 42 2 1 to 55 CONSOLIDATED CASH FLOW STATEMENT for the year ended March 31, 2021 Particulars Year ended March 31, 2021 Million Year ended March 31, 2020 22,848 14,954 6,965 7,248 1,320 731 3,636 147 35 (89) (503) (5) 276 (261) (325 (5) (464) 1,604 (654) 17 95 3,236 98 14 26 50 176 436 5 123 541 920 1,015 CASH FLOWS FROM OPERATING ACTIVITIES: Profit before tax and share of profit of joint ventures Adjustments for Depreciation and Amortisation expense Exceptional items - Premium paid to the holders of Non-Convertible Debentures [NCDs) upon purchase of the NCDS Exceptional items - Other than above Net Loss on disposal of Property, Plant and Equipment [Net of gain] FVTPL gain/profit on sale of investments [Net] Interest income Dividend income Loss/ [Gain) on valuation of Forward Contract value related to investment in a Joint Venture Interest expenses Exchange Rate Fluctuation and other adjustments arising on Consolidation Trade receivables written off Expected credit loss on trade receivables (net] Doubtful advances written off Allowance for doubtful advances (net of written back] Provision for employee benefits Provision for probable product expiry claims and return of goods [net of written back] Total Operating profit before working capital changes Adjustments for: Decrease in trade receivables [Increase) in inventories [Increase]/Decrease in other assets Increase/ (Decrease) in trade payables Increase/ [Decrease) in other liabilities Total Cash generated from operations Direct taxes paid [Net of refunds] Foreign Currency Monetary items Translation Difference Account written off Net cash from operating activities CASH FLOWS FROM INVESTING ACTIVITIES: Purchase of property, plant and equipment and intangible assets Proceeds from sale of property, plant and equipment and intangible assets Purchase of non current investments in subsidiaries Purchase of non current investments in others Proceeds from sale of non current investments Proceeds from sale of interest in a subsidiary FVTPL gain/profit (net] on sale of investments which are considered as part of cash and cash equivalents Interest received Dividend received Net cash used in investing activities 11,664 34,512 14,744 29,698 4,315 (4,797) (768) 1,709 1,409 5,636 (15) 494 (1,162) (2,315) 2,638 32,336 (3,025) 1,868 36,380 (3,450) 32,930 29,315 B (8,540) 71 (9,041) 153 (1,850) 29 (400) 12 1,035 89 256 325 503 5 5 (7,225) (10,123) CASH FLOW STATEMENT for the year ended March 31, 2021 Particulars Year ended March 31, 2021 Million Year ended March 31, 2020 9,866 (25,683) (6,424) (1,913) (1,320) (7,855) 4,366 (3,243) C CASH FLOWS FROM FINANCING ACTIVITIES: Proceeds from issuance of share capital by a subsidiary to non-controlling interest Repayment of non current borrowings Current Borrowings [Net] Interest paid Premium paid to the holders of Non-Convertible Debentures [NCDs) upon purchase of the NCDS Dividends paid Tax on dividends paid Net cash used in financing activities Net increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Reduction in Cash and cash equivalents of the disposed subsidiaries Effect of exchange rates on Cash and cash equivalents Cash and cash equivalents at the end of the year (15) (7,147) (1,403) (15,282) 3,910 7,788 (25,489) 216 11,777 (1,079) (42) 10,872 79 11,777 CONSOLIDATED BALANCE SHEET as at March 31, 2021 Particulars Note No. As at March 31, 2021 * Million As at March 31, 2020 3A 3B ASSETS: Non-Current Assets: Property, plant and Equipment Capital work in progress Goodwill Other Intangible Assets Investments in Joint Ventures Financial Assets: Investments Other Financial Assets Deferred Tax Assets Net Other Non-Current Assets Assets for Current Tax Net] 55,500 7,832 53,465 12,363 3,570 54,522 7,415 53,915 13,868 3,516 3 B 4 5 6 7 8 9 2,742 2,518 10,744 2,044 909 151,687 2,006 2,860 8,529 1.575 1,506 149,712 10 32,362 27.890 Current Assets: Inventories Financial Assets Investments Trade Receivables Cash and Cash Equivalents Bank Balances other than Cash and Cash Equivalents Loans Other Current Financial Assets Other Current Assets 11 12 13 A 13 B 14 15 16 EEEEEEFI 1,989 31,273 6,652 2,231 2.128 36,632 8,453 1.196 2,344 10,309 87,160 238,847 2.306 8.549 87,154 236,866 Total EQUITY AND LIABILITIES: Equity: Equity Share Capital Other Equity Equity attributable to equity holders of the Parent Non-Controlling Interests 17 18 1024 1,024 128,899 129,923 19,373 149,296 102.733 103,757 13,347 117,104 Non-Current Liabilities: Financial Liabilities: Borrowings Other Financial Liabilities Provisions Deferred Tax Liabilities (Net] Other Non-Current Liabilities 19 20 21 7 22 6,095 541 3,095 1,197 10 10,938 32,146 454 2,352 2,099 17 37,068 23 30,709 38,265 Current Liabilities: Financial Liabilities: Borrowings Trade Payables: Dues to Micro and Small Enterprises Dues to other than Micro and Small Enterprises Other Financial Liabilities Other Current Liabilities Provisions Current Tax Liabilities Net 24 24 25 26 27 28 228 21,831 19,880 1,782 3,299 884 78,613 238,847 170 20,273 19,492 1.771 2.432 291 82,694 236,866 Total Significant Accounting Policies Notes to the Consolidated Financial Statements 2 1 to 55 CONSOLIDATED STATEMENT OF PROFIT AND LOSS for the year ended March 31, 2021 Note No. Year ended March 31, 2021 Million Year ended March 31, 2020 32 33 151,022 372 151,394 142,531 1139 143,670 Particulars INCOME: Revenue from Operations Other Income Total Income EXPENSES: Cost of Materials Consumed Purchases of Stock-in-Trade Changes in Inventories of Finished goods, Work-in-progress and Stock-in-Trade Employee Benefits Expense Finance Costs Depreciation and Amortisation Expense Other Expenses Total Expenses Profit before Exceptional items and Tax Less: Exceptional items Profit before Tax Less: Tax Expense: Current Tax Deferred Tax 34 35 36 37 38 39 40 38,882 14,711 (1,492 24,902 1.635 7,248 40,609 126,495 24,899 2,051 22.848 34,596 15,542 1938) 23,958 3,418 6.965 41,539 125,080 18,590 3,636 14,954 47 41 41 4,655 (3,183) 1.472 21,376 474 21,850 2377 821 3,198 11,756 288 12,044 4 Profit for the year before Share of Profit of Joint Ventures Add: Share of profit of Joint Ventures Net of Tax Profit for the year OTHER COMPREHENSIVE INCOME (OCI): Items that will not be reclassified to profit or loss: Re-measurement losses on post employment defined benefit plans Income tax effect on above (156) 29 (127) 245 (135) 39 96 (174) Net Gain/(Loss) on Fair Value through OCI (FVTOCI) Equity Instruments Income tax effect on above Share of OCl of Joint Ventures Income tax effect on above 245 (2) (174) 10 (2) 116 7 (2771 615 (2.728) 615 731 22.581 21,850 (2,728) 13,005) 9,039 12.044 Total Items that will be reclassified to profit or loss: Exchange differences on translation of financial statements of foreign operations Income tax effect on above Total Other Comprehensive Income for the year (Net of Tax) Total Comprehensive Income for the year (Net of Tax Profit for the year Attributable to: Owners of the Parent Non-Controlling Interests OCI for the year Attributable to: Owners of the Parent Non-Controlling Interests Total Comprehensive Income for the year Attributable to: Owners of the Parent Non-Controlling Interests Basic & Diluted Earning per Equity Share (EPS) (in Rupees) Significant Accounting Policies Notes to the Consolidated Financial Statements 21,336 514 731 11,766 278 3,005) (3,012) 723 8 22,581 9,039 22,059 522 20.84 8,754 285 11.49 42 2 1 to 55 CONSOLIDATED CASH FLOW STATEMENT for the year ended March 31, 2021 Particulars Year ended March 31, 2021 Million Year ended March 31, 2020 22,848 14,954 6,965 7,248 1,320 731 3,636 147 35 (89) (503) (5) 276 (261) (325 (5) (464) 1,604 (654) 17 95 3,236 98 14 26 50 176 436 5 123 541 920 1,015 CASH FLOWS FROM OPERATING ACTIVITIES: Profit before tax and share of profit of joint ventures Adjustments for Depreciation and Amortisation expense Exceptional items - Premium paid to the holders of Non-Convertible Debentures [NCDs) upon purchase of the NCDS Exceptional items - Other than above Net Loss on disposal of Property, Plant and Equipment [Net of gain] FVTPL gain/profit on sale of investments [Net] Interest income Dividend income Loss/ [Gain) on valuation of Forward Contract value related to investment in a Joint Venture Interest expenses Exchange Rate Fluctuation and other adjustments arising on Consolidation Trade receivables written off Expected credit loss on trade receivables (net] Doubtful advances written off Allowance for doubtful advances (net of written back] Provision for employee benefits Provision for probable product expiry claims and return of goods [net of written back] Total Operating profit before working capital changes Adjustments for: Decrease in trade receivables [Increase) in inventories [Increase]/Decrease in other assets Increase/ (Decrease) in trade payables Increase/ [Decrease) in other liabilities Total Cash generated from operations Direct taxes paid [Net of refunds] Foreign Currency Monetary items Translation Difference Account written off Net cash from operating activities CASH FLOWS FROM INVESTING ACTIVITIES: Purchase of property, plant and equipment and intangible assets Proceeds from sale of property, plant and equipment and intangible assets Purchase of non current investments in subsidiaries Purchase of non current investments in others Proceeds from sale of non current investments Proceeds from sale of interest in a subsidiary FVTPL gain/profit (net] on sale of investments which are considered as part of cash and cash equivalents Interest received Dividend received Net cash used in investing activities 11,664 34,512 14,744 29,698 4,315 (4,797) (768) 1,709 1,409 5,636 (15) 494 (1,162) (2,315) 2,638 32,336 (3,025) 1,868 36,380 (3,450) 32,930 29,315 B (8,540) 71 (9,041) 153 (1,850) 29 (400) 12 1,035 89 256 325 503 5 5 (7,225) (10,123) CASH FLOW STATEMENT for the year ended March 31, 2021 Particulars Year ended March 31, 2021 Million Year ended March 31, 2020 9,866 (25,683) (6,424) (1,913) (1,320) (7,855) 4,366 (3,243) C CASH FLOWS FROM FINANCING ACTIVITIES: Proceeds from issuance of share capital by a subsidiary to non-controlling interest Repayment of non current borrowings Current Borrowings [Net] Interest paid Premium paid to the holders of Non-Convertible Debentures [NCDs) upon purchase of the NCDS Dividends paid Tax on dividends paid Net cash used in financing activities Net increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Reduction in Cash and cash equivalents of the disposed subsidiaries Effect of exchange rates on Cash and cash equivalents Cash and cash equivalents at the end of the year (15) (7,147) (1,403) (15,282) 3,910 7,788 (25,489) 216 11,777 (1,079) (42) 10,872 79 11,777