Page 208 - Tata Chemical Annual Report_2022-2023
P. 208

Integrated Annual Report 2022-23                01-83                   84-192                  193-365
                                                                                                                                     Integrated Report       Statutory Reports       Financial Statements
                                                                                                                                                                                     Standalone



           Standalone Balance Sheet as at March 31, 2023                                                                           Standalone Statement of Profit and Loss for the year ended March 31, 2023

                                                                                                     ` in crore                                                                                                              ` in crore
                                                                                           As at        As at                                                                                                 Year ended   Year ended
                                                                            Note                                                                                                                      Note
                                                                                  March 31, 2023 March 31, 2022                                                                                           March 31, 2023  March 31, 2022
           I.  ASSETS                                                                                                               I.   Income
           (1) Non-current assets
              (a)  Property, plant and equipment                            4(a)           2,621         2,249                         (a)  Revenue from operations                                    23           4,930        3,721
              (b)  Capital work-in-progress                                 4(b)           1,561         1,202                         (b)  Other income                                               24            301          278
              (c)  Investment property                                       5               52            53                          Total income (a+b)                                                          5,231         3,999
              (d)  Right-of-use assets                                       6               17             20
              (e)  Goodwill                                                 7(b)             46            46                       II.   Expenses
              (f)  Other intangible assets                                  7(a)              6             7                          (a)   Cost of materials consumed                                             1,138         814
              (g)  Intangible assets under development                                        2             3
              (h)  Financial assets                                                                                                    (b)   Purchases of stock-in-trade                                             130          160
                  (i)  Investments in subsidiaries and joint ventures       8(a)           4,693         4,693                         (c)   Changes in inventories of finished goods, work-in-progress and stock-in-trade  25   (107)   (43)
                  (ii)  Other investments                                   8(b)           5,039         5,121                         (d)   Employee benefits expense                                 26            274          249
                  (iii)  Other financial assets                              10               9            12
              (i)  Advance tax assets (net)                                  22             667           613                          (e)   Power and fuel                                                         1,188         670
              (j)  Other non-current assets                                  11             193           151                          (f)   Freight and forwarding charges                                          527          460
              Total non-current assets                                                    14,906        14,170
           (2) Current assets                                                                                                          (g)   Finance costs                                             27            26            19
              (a)  Inventories                                               12            1,203          880                          (h)   Depreciation and amortisation expense                     28            245          222
              (b)  Financial assets
                  (i)  Investments                                          8(c)           1,049         1,113                         (i)   Other expenses                                            29            545          460
                  (ii)  Trade receivables                                    13             201           182                          Total expenses (a to i)                                                     3,966         3,011
                  (iii)  Cash and cash equivalents                           14              13            18                       III.   Profit before tax  (I - II)                                             1,265          988
                  (iv)  Bank balances other than (iii) above                 14              72           475
                  (v)  Loans                                                 9              325             -                       IV.   Tax expense
                  (vi)  Other financial assets                               10              17            52                          (a)   Current tax                                               30            239          204
              (c)  Other current assets                                      11             102           127
              Total current assets                                                         2,982         2,847                         (b)   Deferred tax                                              30             (1)          (3)
              Total assets                                                                17,888        17,017                         Total tax expense (a + b)                                                     238          201
           II.  EQUITY AND LIABILITIES                                                                                              V.   Profit for the year from continuing operations (III-IV)                   1,027          787
              Equity
              (a)  Equity share capital                                      15             255           255                       VI.  Exceptional gain from discontinued operations (net)           31              -           28
              (b)  Other equity                                              16            15,737       15,087                      VII.  Tax expense of discontinued operations                                       -           13
              Total equity                                                                15,992        15,342
              Liabilities                                                                                                           VIII. Profit for the year from discontinued operations ( VI-VII)                   -           15
           (1) Non-current liabilities                                                                                              IX.   Profit for the year (V+VIII)                                             1,027          802
              (a)  Financial liabilities
                  (i)  Other financial liabilities                           17               2             -                       X.  Other Comprehensive Income (net of tax) ("OCI") - (loss)/gain
              (b)  Provisions                                                18             139           133                          (A)   Items that will not be reclassified to the Statement of Profit and Loss
              (c)   Deferred tax liabilities (net)                           19             390           397                             -   Changes in fair value of investments in equities carried at fair value through OCI   (82)   1,690
              (d)  Other non-current liabilities                             20              12            14
              Total non-current liabilities                                                 543           544                             -   Remeasurement of defined employee benefit plans (note 34)              17            23
           (2) Current liabilities                                                                                                     (B)    Income tax relating to items that will not be reclassified to the Statement of Profit and Loss   (6)   175
              (a)  Financial liabilities                                                                                               Total Other Comprehensive Income - (loss)/gain (net of tax) (A-B)             (59)        1,538
                  (i)  Lease Liabilities                                     33               -             3
                  (ii)  Trade payables                                       21                                                     XI.  Total comprehensive income for the year (IX + X)                            968         2,340
                     -   Outstanding dues of micro enterprises and small enterprises          3             6                       XII.  Earnings per share for continuing operations (in `)
                     -   Outstanding dues of creditors other than above                     695           554
                  (iii)  Other financial liabilities                         17             254           181                          -  Basic and Diluted                                            32           40.31        30.87
              (b)  Other current liabilities                                 20              77            61                       XIII. Earnings per share for discontinued operations (in `)
              (c)  Provisions                                                18             233           219
              (d)  Current tax liabilities (net)                             22              91           107                          -  Basic and Diluted                                            32              -          0.59
              Total current liabilities                                                    1,353         1,131                      XIV. Earnings per share (for continuing and discontinued operations) (in `)
              Total liabilities                                                            1,896         1,675
              Total equity and liabilities                                                17,888        17,017                         -  Basic and Diluted                                            32           40.31        31.46
           Notes 1 to 43 are an integral part of these Standalone Financial Statements                                              Notes 1 to 43 are an integral part of these Standalone Financial Statements
           As per our report of even date attached            For and on behalf of the Board                                        As per our report of even date attached           For and on behalf of the Board
           For B S R & Co. LLP                                N. Chandrasekaran   Chairman                                          For B S R & Co. LLP                               N. Chandrasekaran   Chairman
           Chartered Accountants                              (DIN: 00121863)                                                       Chartered Accountants                             (DIN: 00121863)
           Firm's Registration No: 101248W/W - 100022         Padmini Khare Kaicker  Director                                       Firm's Registration No: 101248W/W - 100022        Padmini Khare Kaicker  Director
                                                              (DIN: 00296388)                                                                                                         (DIN: 00296388)
                                                              R. Mukundan       Managing Director and CEO                                                                             R. Mukundan         Managing Director and CEO
                                                              (DIN: 00778253)                                                                                                         (DIN: 00778253)
           Vijay Mathur                                       Nandakumar S. Tirumalai  Chief Financial Officer                      Vijay Mathur                                      Nandakumar S. Tirumalai  Chief Financial Officer
           Partner                                            (ICAI M. No.: 203896)                                                 Partner                                           (ICAI M. No.: 203896)
           Membership No. 046476                              Rajiv Chandan     Chief General Counsel & Company Secretary           Membership No. 046476                             Rajiv Chandan       Chief General Counsel & Company Secretary
           Mumbai, May 3, 2023                                (ICSI M. No.: FCS 4312)                                               Mumbai, May 3, 2023                               (ICSI M. No.: FCS 4312)


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