Topic...

*ee***e*****esen*** oe** at

ROTECT2
AccoUNTING
RATIO
ANALYSTS

unt)
 Topic Date.

ÍATIOINALYS iSS
IMeening
Kotie alyas_isa pretcn e detiminiy and iteupaatiny
ulatiesbp betiuan hi tens erheciashtas
T proudkt aeoing wnderstondin thapersnon
0nd iraial pewtt elanenlapise ThsEba
lerpzting Rote

cais arlzsis_penuw The huwhes a weriu uweo

wchea iksed in th inastid ratosihthidpklie
pummanists ndAHEnaiThe disaut in the naasia!
ateestThe ebjoztiuen ratieanalgilaene
Anlily tha ameuntinyfernalis
2To ditenine aidity ie hhect ib htue

To Bmalyk bolitnsility u m t a
and lstbru imLerparsaba

Teacher's Sign.
 Topic. Date 2

oailicotien f Katiey
lqtby Kokies
Thaoc hali_prawa akbey o the edorlpris o
Mwb hat kn sblitzattep
I Soung eim
an rlnpse te mit h nsntiseg uz
Splnenay meaaly en eArniss Te met2Ly
pireotias eipcts

h nalth ohaun heu icitly aopemy

lhdiabltyda] Le be meand by ihplakilde

Dation

Teacher's Sign.
(AYUSH)
STATIONERY
 Date
Topic

Balance Sheet
2022
As at 31st March,

( in crore)

Notes Asat
31st March 2022
As at
31st March 2021

ASsets
Non-Current Assats 2,23,824 2,92,092
Property, Plant and Equipment 19,267 20,765
Capital Work-in-Frogress 15,802 14,741
Intangible Assets 1
15,395 12,070
IntangibleAssets Under Development **** **** *****

Financial Assets ** 3,30,493 2,52,620

m ae * a s h e suesetaen* * * * ********

Investments 41,951 64,073

Lodns 2,247 1,625
Other FinancialAssets 7,297 4,968
Other Non-CurrertAssets as
6,56,2761 6,62,954
Total Non-Current Assets **********

Current Assets wwwwww

w*www ww ************* **** **** " **** *****
,923 37,437
wwr
Inventories
*** *
indncia Assets wwwwww.ww* *
94,665
*****

78,304 -**

Investments *********
14,394 ***
4,159
Trade Receivables 21,714 5,573
nts
Cash and Cash Equivalents
. -

161 993
Loans 54,901 59,560
Other Financiul Assets 7,001 8,332
Other Current Assets ** *
2,22,398 2,10,719
Total Current Assets 8,78,674 8,73,673
Total Assets
Equity andLiabilities
Equity *****" *******
6,765 6, 45
Equity Sharecapr.al 4,64,762 4,68,038
Other Equity 4,7527 4,74,483
TotalEquity * * * * *****
******

Liabilities w.mt

arhivewwwwwww
Non-Curent Liabilities ***

Financiai Liabilities 1,60,598

1,67,231
Borrowings *
2,790 2,869
LeaseLidbiiies 1,145
Other FinancialLiabilities 3,210
1,499
Provisions
18 1,598
19 30,83 ,788
Deferred Tax Liabilities (Net) 504
Other Non-Currert Liabilities
20 504
2,06,165 1,97,403
Total Non-CurrentLiabilities
Current Liabilities ************ **

FinancialLiabilities ******
61,100
27,332
******

21
Borrowings 36 116
LeaseLiabilitie-s * * * ******tn********esm

22
Trade Payables Due to: sressararenny***

90
Micro and SmallEnterprises 138
,867 86,909
Other than Micro and Small Enterprises
23 33,225 33,108
Other Financial Liabilities ******* ************

24 5,438 19,563
OtherCurrent Liauilities 25 896 901
Provisions 2,01,787
Total Current Liahilities 2,00,982 ww.uwu
***
4,07,147 3,99,190
Total Liabilities 8,73,673
Total Equity and Liabilities 8,78,674
Significant Accounting Policies l to 4
See accompanying Notes totheFinancial Statements
(AYUS4) Teacher's Sign.
STATIONERY
 Topic Date

bovrLtoCUment
Statement of Profit and Loss
For the year ended 31 March, 2022

(in crore)
Notes 2021-22 2020-21
Income
Value of Sales
- 4,63,067 2.76,181
Income from Services 3,358 2,759
Value of Sales ervices (Revenue)
Less: GST Recovered
L - 4,86,425 2,78,940
Revenue from Operations 21,050 13,871

Other Income
26 445,375 2,65,069

Total Income
27
13,872 14,818

Expenses
4,59,247 2,79,887

Cost of Material
Consumed 3,20,852 1,68,262
Purchase of Stock-in-Trade ------ --
10,691 7,301
Changes in Inventories of Finished Goods, Work-in-Progress and Stock-in-Trade
- - -
(7.962) 610
EXcise Duty 21,672 19,402
Employee Benefits Expense 29 5,426 5,024
Finance Costs 30 9,123 16,211
Depreciation / Amortisation and Depletion Expense
10,276 9,199
Other Expenses 3I
42,383 30,970
Total Expenses
Profit Before Exceptional ltem and Tax
4,12, 461 2,56,973
46,786 22,908
Exceptional ltem (Net of Tax) 32 4,304
Profit Before Tox 46,786 27,212
TaxExpenses
Current Tax 2 787
Deferred Tax 6,915 (4,732)
Profit for the Year 39,084 31,944
***
Other Comprehensive Income
***

i. Items that will not be reciassified to Profit or Loss 27.1 241 350
i. Income tax re'ating to items that will not be reclassified to Profit or Loss (58) (79)
ii. Items that will be reclassified to Profit or Loss 27.2
(2,705) 2,755
iv. Income tax relating to iterms that ill be reclassified to Profit or Loss 543 (456)
Total Other Comprehensiveincome/(Loss)for the Year(Net of Tax) (,979) 2,570
Total Comprehersive Income for the Year ** ****************************************** ***********
37,105 34,54
Earnings per EquityShare ofFace Value of10Each
59.24 49.66
Basic(in- After Exceptionaltem 33
42.97
Basic (in )-Befoie Exceptional Item 33 59.24
33 58.49 48.90
Diluted (in ) - Aft»r ExceptionalItem ************

58.49 42.31
Diluted (in)-BeforeExceptional tem 33
**** **
Significant Accou nting Policies 1 to 47
Seeaccompanying Notes to the Financial Statements
Profit before tax is after Exceptional Item and tax thereon. Tax expenses are excluding the Current Tax and Deferred Tax on Exceptional Item.

(AYUSH) Teacher's Sign.

STATIONERY
 Topic Date 2

KeLIACE UNDUSTAIES LTA. WRITE UP

haKlinu ts,fourdue by Vhisubhai H-fnani
ndialonget þim hudmeidnprise ,uh buwinuns
nth Lneneu ard matnolh valua cain , norpr somuol
enrusL in lnun $O billsn d 792,756n
|The ogship Lompay Keline ndustils Linitlis
alotene Cnlehul boo 1erpony and in dha longed piuot
helknlWrpony in dndio
Backmend Mestizad inttgratien has peem_he aneseu
ttlein he lee haueake Rdieote puasunea t
houdrd nanliudintlgrdisa
ismedisu plazisatetheaiialshtheu ian
Aoa a gas esrtplendtisn and pnsputien

feluiasihon deulsped naukh huge apneu neeurei

and epla susheyea that shenesnt hta
ito an_ Deplat it_is mst htaidtsueate reuuiy

ht O boundcnie. Reliarce zelail iawt p.

byKIL yhich ul bea pan Lndia pnoject.
Klanae enainn sne The þezt þeseming lads
Lompecis houuiy thu Ctertmis brd pusinaa pneuusisl
Ain Ralna ioa top_haicia 4nery t
pned hein hon us tu do haon Analyrag

(AYUSH)
STATIONERY
Teacher's Sign.
 Topic Date

LIOUIDE RHTIO
wnnat labiltn
2020 210-1 :01|
2pl757 ---mnn

nodisAuode Lnuaemed Ln CaLA ame

2021= 222 398
200982
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a)litpuih.ty ka Laauid aNgh

anhaad iakilii-
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22 222 3484S92} 26 475_0 S7:)

2.00 982 20o g82

i lduale sala,thu llaliddy albiawad

lncnien apadhai has manialnust M

(AYUSH) Teacher's Sign.

STATIONERY
 Topic. Date.
12
SCVENCRATEO
DDekdto eapady Ratis =
bapid
262e = (92 4 0-Y1

hssseiro hesa bughagdgau aldapandansa n iquy

202/ 206 165 4.4B
11522
a hrghur dughtu edendiou uelapahy

2)Tsadnh taei saha=Tatl Am

lobt.
202o 23623-4.12
T94o
Salety annglin peloska

2021 78 621=126 2|
2o6,165
aty anagia isLadaek io^usaag lgh
encueni heua hjhi Sallebuea_efyyeh
hbnn i k oerudiy- teacher's Sign.
AYUSH
STATIONERY
 Topic Date.

Abepridoy Katie Enty

RRo42 93 D.512L
S73673
ntis indicnan 4lotur takts
dnkune brden dd irdden
2021 Y2I522 O:5
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h2 55 901 6 6tum
4L23

Encdungh.CR halal lnntMg A2,020 21Ta 201-22

bys]irme

AYUSH)
STATION Teacher's Sign.
 2013

Topic Date

S) Detd so opitas Enpleoys kala L

t tEaiy
2020=_/994o3= O.3:1
21S S6
we hatie phoun hat the banty tos

202 2c6 65 0 3)
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TURNOVER BATIO
Latory tprnsun Kotia : CORFO
funaned 1mmtany
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32437 3749
lhi ocdapd uusskeg lapdal ond gthalgeed
202 320 521lo6911962) 323 58-2St
/4592+ 37 37)72 YI6So

AYUSH)
STATIONERY
Teacher's Sign.,
 Topic Date

2) Tude Receimebh Twneus Rsln udo KEO

Hwneg heds Rruual4
202 265 e69=_63:2 tina
159
Hughe hdue ghecun bdes od! ellhsa
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huA_ Nmelicilnay aNsjie n dd Lglleztrsa
3hode paee konakdu zNed (rudd hurehe
Hwo nods poyen.
Ntah_Pandharb lononst he utuind
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2,65, 69 2 9 t
2lo719212c2 932

2021445 325 217 t

21416

(AYUSH
STATIONERY Teacher's Sign.
IN

Topic Date
3
KFO
lenatlEranad
202 E 265 069 0.35tme

eliiently
2021 1 , z25-- 0-/5 tune
677692
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6) Fiini An lumun esz Rfo

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202 q15375=D.b time
636,276
leuen nze indites lnueanert n ind asses
m ho hL_holeo gntreted by kenv,

Teacher's Sign.
 Topic
Date
e
PROF1THBILITY RATI
RfO
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Lmdut iatieyn ptunadpereru
 ource, communityparticipationandGlScapabiies
Rution should have prior experience of preparing integrated
AHINOLYIS
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 Topic
Date

5) Ratün srinlkimud =_NIBTT

202 43,423 Yloo
apldS7
Enpogs
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672192
 Topic.
Date.

ROJECT
CASHFLOW
3
STATEMENT
ANALYSIS

(AYUSH2)
STATIONERY
Teacher's Sign.
 Topic Date 32

aslor Sthtvmunt
Mearing
Oti aeno_aczanding e AS-3,5hirg ilow
tnllashaad Coheapuimalenhduniny_encireurtig
erkod
ataain
)Shenadin
inoeing
ses-e lah ew stnts.
2,Helßs n isthaz and isandin Cerperitis ey
3.Hehr ia larh memasesat
,ali plankng-
Fnencinp Ldiktie

AYUSH)
STATIONERY Teacher's Sign.
 Topic Sour ocumENT Date

Statement of Cash Flow

For the year ended 31" March, 2022

(in crore)
2021-12
2020-21
Cash Flow from Operating Activities
NetProfit Before Tax as per Statement of Profit and Loss (after Exceptional item
and Tax ther eon) 46,786 27,212
Adjusted for.

Premiumonbuy backof debentures ..

380 194
rovision for Impairment in value of investment (Net)
(16)
(Profit) / Loss on Sale /Discard of Property, Plant and Equipment (Net) 80
Deprecic tion / Amortisation and Depletion Expense
10,276 9,199
Effect of Exchange Rate Change
1,920 (1,238)
NetGain on Financial Assets" (765)
Exceptional ltem (Net of taxes)
*****

(2.866)
Dividend lIncome 4,304)
InterestIncome ************** * (276) 141)
Finance costs (12,390) (11,065)
Operating Profit before Working Capital Changes ******** 9,123 16,211
Adjusted for 55,134 33,186
Trade and Other Receivables

Inventories ********" ****a ****** (12,639) 2,781

(9,337)
*

Trade and Other Payables 1,365

Cash Generited from
Operations
*****

35,796 (36,154)
Taxes Paid ((iet) "*** ***** *** ***.* *** . 68,954 1,178
Net Cash
Flo wfrom/ (uUsed in) operating Activities
*********hm*** **
*******i****
siasm urm s*******. .

1,463) 1,690)
B. Cash Flow from
Investing Activities 67,491 (512)
Expenditure on Property, Plant and Equipment and Intangible Assets *
Repayment of Capex Liab:lities transferred from RJIL 18,149 (21,755)
Proceeds fro.m disposal of 5 (27,743)
Property, Plant and Equipment and Intangible Assets
Investments in Subsidiaries 30 1,147
Disposal of lnvestments in Subsidiaries ***
(37,574)
*************
(16,147)
Purchase of Sther Investments *** .
""****"
*****
* ** * * *** 956 1,33,647
Proceeds from Sale of Financial Assets 6,21,980) (4,32,492)
Loans (given) repaid (net) Subsidiaries, Associates, Joint Ventures and
-
5,02,224
*****
4,34,074
Others
Interest Inco.ne ..
22,952 7,321)
Dividend Income from Subsidiaries ****************.***** ssna*ssn********* * nseotrenerats m 5,955 10,706
Associates
Dividend Income from Others 275 141
Net Cash Flcw
(Used in)/ from investing Activities
Cash Flowfrom
Financing Activities (45,315 74,257
Proceedsfrom Issue of Equity Share Capital
Net Proceeds from 5
Rights Issue
Payment of lease Liabilities ****************** ****************
******en* ase rothorssosogotanen** *** tes************** ******** ************* *********** 39,762 ,210
Proceeds from
Borrowings - Non-Current (including current maturities) (109) (53)
Repayment of Borrowings- Non-Current (including current maturities) 29,916 32,765
Borrowings - Current (Net) **************
(36,539) (86,291)
Dividends Poid (23,754) (18,078)
ihterest Paid (4,297) (3,920)
Net Cash Flow (,019)
(Used in) Financing Activities ****************************

(14,294)
tHet increase/(Decrease) in Cash and
Cash
*************** *** ***********l* ****** *****j**** ****************sgibIgsnt iqt .
(6.035) 76,657)
pening Baiance of Cash and Cash Equivalents 16,141
www*******
****A*************
(2,912)
Equivalents 5,573
Closing Balance of Cash and Cash Equivalents (Refer Note ***

8,485
rother than Financial Services Segment. No. 8)
****wwwwww.eo ****** *********************ww w**wwww wwewnwwwwwwwwwwwww. ena

21,714
*wwwwww.wwwww
5,573
wwwwwwwwwwwwwwiwwww*ww*
includes amount
spent in cash towards
Corporate Social Responsibility of ? 813 crore (Previous Year 922 crore
 Topic. Oate

Lah Nt2mUperalng Acuritios

Meaning
oynoting artutas an ietal raveru rsduira
aktiutu eg. Kond faíd , olasy piuel, inmedwy prda

oan ou pan epenakiny actuken e RI L

CRahidtriy lidhoaa).
thupaa lndicg
31-3:21 (512)
31 22

Lemmerd . ldh leue hér aperatiy vtuuitun ta

512 il 7a1
2: Ihe feoyer doHeclesal snay be
duuLde tO decrnase totatis
b)decz2a ln hedi payades.
Topic
Date.
9
Nom nwtiryehabuites
Meenin
h inudep actiuikin Auleudto
purahast ondcolagfiad

33.21 7125
31 3.2.2 (4 535ID

Lenamet lash au pen lnuatiny adistiun

ho dnaically chenadenan fleun
F125t Aaaeus e us35TL
Thuamay badua-te
Moe inuesned ino2tsnen
uihiat

Teacher's Sign.
(AYUSH)
STATIONERY
 Topic Date

1Meoing
neleesall ThoK aiuitio thrash whth
unda one 2aled bpa lemny
LerntnEeadhao Ot, eg 1hana,dehLatre
hana,dhlatru
Ct ae inlude Ltthaon diuederd paid enasn

ok eupeniponelng ackiitdeQRIL
the yeanendng
332(76/652)
3322 L6o3

amment , ln ou ueol in pani itint te

dralpee pon 76,552te bo3S.
2hinmaybe due te
Koolucties JnLgtinei ded duuidend pi
2edudito n Jpasynend f Aoslztes.