Page 209 - Tata Chemical Annual Report_2022-2023

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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