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TCS Annual Report 2023 Pages 191 196
TCS Annual Report 2023 Pages 191 196
(` crore)
As at As at
Note
March 31, 2023 March 31, 2022
ASSETS
Non-current assets
Property, plant and equipment 10(a) 10,230 10,774
Capital work-in-progress 10(a) 1,234 1,205
Right-of-use assets 9 7,560 7,636
Goodwill 10(b) 1,858 1,787
Other intangible assets 10(c) 867 1,101
Financial assets
Investments 8(a) 266 223
Trade receivables
Billed 8(b) 149 145
Unbilled 199 55
Loans 8(e) 173 311
Other financial assets 8(f) 2,149 2,253
Income tax assets (net) 2,583 1,983
Deferred tax assets (net) 17 3,307 3,708
Other assets 10(d) 2,806 2,023
Total non-current assets 33,381 33,204
Current assets
Inventories 10(e) 28 20
Financial assets
Investments 8(a) 36,897 30,262
Trade receivables
Billed 8(b) 41,049 34,074
Unbilled 8,905 7,736
Cash and cash equivalents 8(c) 7,123 12,488
Other balances with banks 8(d) 3,909 5,733
Loans 8(e) 1,325 6,445
Other financial assets 8(f) 1,319 1,390
Income tax assets (net) 8 11
Other assets 10(d) 9,707 10,151
Total current assets 1,10,270 1,08,310
TOTAL ASSETS 1,43,651 1,41,514
EQUITY AND LIABILITIES
Equity
Share capital 8(k) 366 366
Other equity 90,058 88,773
Equity attributable to shareholders of the Company 90,424 89,139
Non-controlling interests 782 707
Total equity 91,206 89,846
Liabilities
Non-current liabilities
Financial liabilities
Lease liabilities 6,203 6,368
Other financial liabilities 8(g) 353 572
Employee benefit obligations 13 536 677
Deferred tax liabilities (net) 17 792 590
Unearned and deferred revenue 1,003 1,110
Total non-current liabilities 8,887 9,317
Current liabilities
Financial liabilities
Lease liabilities 1,485 1,450
Trade payables 10,515 8,045
Other financial liabilities 8(g) 9,068 7,687
Unearned and deferred revenue 3,843 3,635
Other liabilities 10(f) 4,892 8,392
Provisions 10(g) 345 1,411
Employee benefit obligations 13 4,065 3,810
Income tax liabilities (net) 9,345 7,921
Total current liabilities 43,558 42,351
TOTAL EQUITY AND LIABILITIES 1,43,651 1,41,514
As per our report of even date attached For and on behalf of the Board
For B S R & Co. LLP Rajesh Gopinathan N Ganapathy Subramaniam
Chartered Accountants CEO and Managing Director COO and Executive Director
Firm’s registration no: 101248W/W-100022
Amit Somani Samir Seksaria Pradeep Manohar Gaitonde
Partner CFO Company Secretary
Membership No: 060154
Mumbai, April 12, 2023 Mumbai, April 12, 2023
Integrated Annual Report 2022-23 Consolidated Financial Statements 2022-23 | 191
Consolidated Statement of Changes in Equity
A. EQUITY SHARE CAPITAL (` crore)
Balance as at Changes in equity share capital Restated balance as at Changes in equity share capital Balance as at
April 1, 2022 due to prior period errors April 1, 2022 during the year March 31, 2023
366 - 366 - 366
(` crore)
Balance as at Changes in equity share capital Restated balance as at Changes in equity share capital Balance as at
April 1, 2021 due to prior period errors April 1, 2021 during the year* March 31, 2022