219 / 236
217
(
`
cr)
Particulars
Note
to first
time
adoption
As at March 31, 2016
As at April 01, 2015
Regrouped
IGAAP*
Adjustments Ind AS Regrouped
IGAAP*
Adjustments Ind AS
Liabilities
Non-current liabilities
Financial liabilities
i)
Borrowings
23.35
–
23.35
57.46
–
57.46
ii)
Other financial liabilities
24.51
–
24.51
20.14
–
20.14
Provisions
17.31
–
17.31
15.91
–
15.91
Deferred tax liabilities
d
68.60
10.75
79.35
46.09
10.66
56.75
Other non-current liabilities
f
–
11.05
11.05
–
12.46
12.46
Total non-current liabilities
133.77
21.80
155.57
139.60
23.12
162.72
Current liabilities
Financial liabilities
i)
Borrowings
m, q
252.92
3.45
256.37
174.93
–
174.93
ii)
Trade payables
p, q
318.73
(3.61)
315.12
281.05
(2.84)
278.21
iii)
Other financial liabilities
q
65.37
0.51
65.88
86.96
0.38
87.34
Other current liabilities
p, q
78.44
(17.73)
60.71
81.65
(20.65)
61.00
Provisions
p, q
11.64
(4.11)
7.53
8.27
(0.41)
7.86
Current tax liabilities (net)
0.59
–
0.59
5.94
–
5.94
Total current liabilities
727.69
(21.49) 706.20
638.80
(23.52) 615.28
Total liabilities
861.46
0.31
861.77
778.40
(0.40) 778.00
Total equity and liabilities
2,141.80
337.21 2,479.01
1,823.07
356.73 2,179.80
* The IGAAP figures have been reclassified to conform to Ind AS presentation requirements for the purposes of this note.
b) Reconciliation of total comprehensive income for the year ended March 31, 2016
(
`
cr)
Particulars
Note to
first-time
adoption
Regrouped
IGAAP*
Adjustments
Ind AS
Income
Revenue from operations
e, i, p ,q
2,608.13
146.88
2,755.01
Other income
g,l,n,p,q
24.02
10.38
34.40
Total income
2,632.15
157.26
2,789.41
Expenses
Cost of materials consumed
n, o, q
1,324.95
(1.01)
1,323.94
Purchase of stock-in-trade
p
24.89
(1.44)
23.45
Changes in inventories of finished goods, stock-in-trade
and work-in-progress
n, p, q
(23.79)
3.09
(20.70)
Excise duty
e, o, q
(1.22)
161.64
160.42
Employee benefit expenses
h, p
184.66
6.25
190.91
Finance costs
q
27.22
0.31
27.53
Depreciation and amortisation expenses
g, o, q
65.79
0.28
66.07
Other expenses
i, o, p, q
628.75
(10.99)
617.76
Total expenses
2,231.25
158.13
2,389.38
Profit before exceptional items, share of net profits of investments
accounted for using equity method and tax
400.90
(0.87)
400.03
Share of net profit of joint venture company accounted for using the equity
method
p, q
0.04
4.42
4.46
Profit before tax
400.94
(0.87)
404.49
Tax expense
Current tax
h, p, q
109.11
1.08
108.03
Deferred tax
d, p, q
22.51
0.32
22.19
Total tax expense
131.62
1.40
130.22
Profit for the year
269.32
(2.27)
274.27
Other Comprehensive Income
b, h, k
–
31.53
(31.53)
Total comprehensive income for the year
269.32
29.26
242.74
c) Impact of Ind AS adoption on the Consolidated Statements of Cash Flows for the year ended
March 31, 2016
The transition from IGAAP to Ind AS has not had a material impact on the Consolidated Statement of Cash Flows.
Notes
to the Consolidated Financial Statements