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Accountancy Project Ratio Analysis
Accountancy Project Ratio Analysis
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AccoUNTING
RATIO
ANALYSTS
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Topic Date.
ÍATIOINALYS iSS
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Teacher's Sign.
Topic. Date 2
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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 **** **** *****
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 ***
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)
STATIONERY
Teacher's Sign.
Topic Date
LIOUIDE RHTIO
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2020 210-1 :01|
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2021 78 621=126 2|
2o6,165
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STATIONERY
Topic Date.
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STATION Teacher's Sign.
2013
Topic Date
202 2c6 65 0 3)
6 27692
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TURNOVER BATIO
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STATIONERY
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Topic Date
(AYUSH
STATIONERY Teacher's Sign.
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Topic
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PROF1THBILITY RATI
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Topic.
Date.
ROJECT
CASHFLOW
3
STATEMENT
ANALYSIS
(AYUSH2)
STATIONERY
Teacher's Sign.
Topic Date 32
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AYUSH)
STATIONERY Teacher's Sign.
Topic Sour ocumENT Date
(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.
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
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)
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21,714
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5,573
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includes amount
spent in cash towards
Corporate Social Responsibility of ? 813 crore (Previous Year 922 crore
Topic. Oate
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b)decz2a ln hedi payades.
Topic
Date.
9
Nom nwtiryehabuites
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33.21 7125
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Teacher's Sign.
(AYUSH)
STATIONERY
Topic Date
1Meoing
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