Balance Sheet amts in Rs.

'000
As at 31st March, 2019
(All
amounts in Rs. lakhs, unless otherwise stated)
Particulars Notes As at
31 March 2021
ASSETS
Non-current assets 7,249.11
Property, plant and equipment
Capital work-in-progress 34.05
Intangible assets 176.34
Financial assets

40.06
Loans
Other financial assets 23.47
Non-current tax assets 31.70
Other non-current assets 1,036.41
Total non-current assets 8,591.14

Current assets
3,482.88
Inventories
Investments 0.00
Financial assets
Trade receivables 3,545.80
Cash and cash equivalents 425.19
Bank balances other than cash and cash equivalent 13.95
Loans 125.00
Other financial assets 371.27
Other current assets 1,744.16
Total current assets 9,708.25
Total assets 18,299.39
EQUITY AND LIABILITIES
Equity
Equity share capital 6,278.82

Liabilities
Non-current liabilities Financial liabilities 6,278.82
Borrowings 4,779.97
Other financial liabilities 81.52
Employee benefits obligation 40.75
Deferred tax liabilities (net) 50.89
Other non current liabilities 84.67
Total non-current liabilities 5,037.80

Current liabilities
Financial liabilities
Borrowings 1,520.09
Trade payables
i) outstanding dues of micro enterprises and small 0.17
enterprises
ii) outstanding dues of creditors other than micro
enterprise and
small enterprise 4,428.82
Other financial liabilities 709.07
Other current liabilities 114.14
Employee benefits obligation 65.38
Current tax liabilities (net) 145.10
Total current liabilities 6,982.77
Total liabilities 12,020.57
Total equity and liabilities 18,299.39
amts in Rs.'000

As at As at
31 March 2020 31 March 2022

3,892.24 24,873.48

303.22 2556.35
10.91 102.81

24.04 215.79
13.56 20.03
59.93 353.41
270.51 473.54
4,598.14 28,595.41

2,436.30 10972.56
0.00 317.66
2,905.93 3746.63
650.16 2879.04
10.56 1018.71
- 542.55
450.20 1424.06
703.67 4497.58
7,156.82 25398.79
11,754.96 53,994.20

3,824.38 18786.79

3,824.38
2,970.13 13808.43
29.33
44.58 145.45
- 1403.63
- 84.67
3,044.04 15442.18

313.30 824.27

- 0.11

4,152.83 13963.09
117.40 4632.99
144.56 96.03
16.53 53.54
 141.92 194.93
4,886.54 19764.96
7,930.58 35207.14
11,754.96 53993.93
 Statement of Profit all amts in
Rs.'000

& Loss
Particulars Year ended Year ended Year ended
For the year ended 31st March 2021 31 March 2021 31 March 2020 31 March
2022
Income

Revenue from operations 23,660.12 13,885.50 77189.5

Other income 62.40 112.78 120.85
Total income 23722.52 13998.28 77310.35
23,722.52
Expenses
13,998.28
Cost of material consumed 14,901.18 8,194.68 64862.35
Purchase of stock-in-trade 37.09 55.93 48.01
Changes in inventories of finished goods, stock-in-trade and (796.63) (406.31) -3040.51
work-in-progress
Employee benefits expense 1,377.25 795.79 2422.27
Finance costs 394.79 131.25 1098.68
Depreciation and amortization expense 313.24 121.68 1128.2
Manufacturing and operating costs 4,632.20 3,179.33 5558.98
Other expenses 1,472.40 1,060.60 1769.17
Total expenses 22331.52 13,132.95 73847.15
Profit before tax
13,132.95 1,391.00 865.33 3463.2
Tax expense
Current tax 370.97 441.44 1190.06
Total income tax expense 370.97 441.44 1190.06
370.97 2273.14
Profit for the year
237.80 1,020.03 627.53
Other comprehensive income
Items that will not be reclassified to profit or loss
- Re-measurement of net defined benefit liability (11.41) (3.71) -13.27
- Income tax effect 3.32 0.97 4.64
Other comprehensive income for the year, net of tax (8.09) (2.74) -8.63
Total comprehensive income for the year 1003.85 622.05 2264.51
1,011.94
Earnings per share (face value Rs 10 each)
624.79

Basic earnings per share (Rs) 7.65 4.81 11.97

Diluted earnings per share (Rs) 7.65 4.81 11.97
22,331.52
Statement of Cash Flows (All amounts in Rs.'000, unless othe
For the year ended 31st March 2021

Particulars As at
31 March 2021
CASH FLOW FROM OPERATING ACTIVITIES

Profit before tax 1,391.00

Adjustments for:
Depreciation and amortization expenses 313.24
Interest on borrowing 386.29
Interest on redeemable non cumulative non convertible preference shares 4.50
Other finance charge 4.00
Interest income (19.90)
Bad debts written-off -
impairment loss on intangible asset
Gain on sale of property, plant and equipment (4.00)
Provision for doubtful debts 7.48
Other receivable written off 119.00
Re-measurement gains on defined benefit plans reclassified to OCI (11.41)
Unrealised foreign exchange translation (gain)/loss 2.98
Operating profit before working capital changes 2193.18
2,193.18 1,175.24
CHANGES IN WORKING CAPITAL

(Increase) in inventories (970.27)

(Increase) in trade receivables (650.33)
(Increase) in other assets (1,040.49)
(Increase) in financial assets (185.60)
Increase in trade payables 276.16
(Decrease)/ increase in other liabilities 54.25
Increase in financial liabilities 240.10
(Decrease)/ increase in provisions 45.01
Cash (used in)/generated operations (37.99)
(423.77)
-263.00
Income Tax Paid (75.92)

Net cash flows from operating activities (A) -300.99

(300.99) (499.69)
CASH FLOW FROM INVESTING ACTIVITIES

Interest received 19.93

Payment for property, plant and equipment and intangible assets (net) (4,059.18)
Bank balances other than cash and cash equivalent (3.39)
Investment in associates
Loans to associates
Payment for acquisition of business (note 38) (349.42)
Net cash flow from investing activities (B) -4392.06

CASH FLOW FROM FINANCING ACTIVITIES

Proceeds from issue of equity shares 1,500.00

Share issues expenses paid (57.51)
Repayment of long term borrowing
repayment of short term borrowing
Proceeds from long-term borrowings 2,148.47
Proceeds from short-term borrowings 1,206.79
Lease Payment
Interest paid (329.68)
Net cash flow from financing activities (C) 4468.07
NET INCREASE/ (DECREASE) IN CASH AND CASH EQUIVALENTS (A+B+C) (224.97)
Cash and cash equivalents at the beginning of the year 650.16
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 425.19
Cash And Cash Equivalents Comprise
407.92
Balances with banks 13.24
On current accounts 4.03
Fixed deposits
Total cash andwith
bankmaturity
balancesof less thanof
at end 3 months
the yearCash on hand 425.19
(I) Figures in brackets represent cash outflow.
(ii) The above Cash Flow Statement has been prepared under indirect method as set out in Ind AS-7-Cash Flow Statement notified under
(All amounts in Rs.'000, unless otherwise stated)

As at As at As at
31 March 2021 31 March 2020 31 March
2022

1,391.00 865.33 3463.2

313.24 121.68 1128.2

386.29 127.12 1,086.50
4.50 4.13 4.91
4.00 - 7.27
(19.90) (56.16) -116.92
- 0.11
0 0.00 25
(4.00) -
7.48 - 7.73
119.00 - 28
(11.41) (3.71) -13.27
2.98 116.74 5.1
2193.18 1175.24 5625.72

(970.27) (1,102.60) -6068.08

(650.33) (2,338.21) 501.33
(1,040.49) (369.73) -2724.8
(185.60) (333.62) -1105.58
276.16 2,590.93 6310.07
54.25 (3.36) -89.96
240.10 121.84 -65.96
45.01 (164.26) 92.87
(37.99) -423.77 2476.61
(423.77)
-263.00
(75.92) -75.93 -773.5

-300.99 -499.69 1703.11

19.93 56.16 65.82

(4,059.18) (324.81) -12808.36
(3.39) 1,133.72 -1004.36
0.00 0.00 -317.66
0.00 0.00 -450.83
(349.42) (2,789.88)
-4392.06 -1924.81 -14515.39

1,500.00 - 10000
(57.51) -
-1695.65
-1522.89
2,148.47 2,420.23 9250.27
1,206.79 309.93 368.69
-56.57
(329.68) (127.14) -1089.99
 4468.07 2603.07 15253.86
(224.97) 178.52 2440.18
650.16 471.65 438.86
425.19 650.16 2879.04
407.92 576.35 1521.16
13.24 71.41 6.97
4.03 2.40 1350.91
425.19 650.16 2879.04

-7-Cash Flow Statement notified under