Particulars As at 31st March As at 31st March Inc / (Dec) Inc / (Dec)

2021 2022 %
Assets
Non-Current Assets
Property, Plant and Equipment 292,092 223,824 -68,268 -23.4%
Capital Work-in-Progress 20,765 19,267 -1,498 -7.2%
Intangible Assets 14,741 15,802 1,061 7.2%
Intangible Assets Under Development 12,070 15,395 3,325 27.5%
Financial Assets
Investments 252,620 330,493 77,873 30.8%
Loans 64,073 41,951 -22,122 -34.5%
Other Financial Assets 1,625 2,247 622 38.3%
Other Non-Current Assets 4,968 7,297 2,329 46.9%
Total Non-Current Assets 662,954 656,276 -6,678 -1.0%
Current Assets
Inventories 37,437 45,923 8,486 22.7%
Financial Assets
Investments 94,665 78,304 -16,361 -17.3%
Trade Receivables 4,159 14,394 10,235 246.1%
Cash and Cash Equivalents 5,573 21,714 16,141 289.6%
Loans 993 161 -832 -83.8%
Other Financial Assets 59,560 54,901 -4,659 -7.8%
Other Current Assets 8,332 7,001 -1,331 -16.0%
Total Current Assets 210,719 222,398 11,679 5.5%
Total Assets 873,673 878,674 5,001 0.6%
Equity and Liabilities
Equity
Equity Share capital 6,445 6,765 320 5.0%
Other Equity 468,038 464,762 -3,276 -0.7%
Total Equity 474,483 471,527 -2,956 -0.6%
Liabilities
Non-Current Liabilities
Financial Liabilities
Borrowings 160,598 167,231 6,633 4.1%
Lease Liabilities 2,869 2,790 -79 -2.8%
Other Financial Liabilities 1,145 3,210 2,065 180.3%
Provisions 1,499 1,598 99 6.6%
Deferred Tax Liabilities (Net) 30,788 30,832 44 0.1%
Other Non-Current Liabilities 504 504 - 0.0%
Total Non-Current Liabilities 197,403 206,165 8,762 4.4%
Current Liabilities
Financial Liabilities
Borrowings 61,100 27,332 -33,768 -55.3%
Lease Liabilities 116 86 -30 -25.9%
Trade Payables Due to:
Micro and Small Enterprises 90 138 48 53.3%
Other than Micro and Small Enterprises 86,909 133,867 46,958 54.0%
Other Financial Liabilities 33,108 33,225 117 0.4%
Other Current Liabilities 19,563 5,438 -14,125 -72.2%
Provisions 901 896 -5 -0.6%
Total Current Liabilities 201,787 200,982 -805 -0.4%
Total Liabilities 399,190 407,147 7,957 2.0%
Total Equity and Liabilities 873,673 878,674 5,001 0.6%
Particulars 2020-21 2021-22 Inc / (Dec) Inc / (Dec) %
Income
Value of Sales 276,181 463,067 186,886 67.7%
Income from Services 2,759 3,358 599 21.7%
Value of Sales & Services (Revenue) 278,940 466,425 187,485 67.2%
Less: GST Recovered 13,871 21,050 7,179 51.8%
Revenue from Operations 265,069 445,375 180,306 68.0%
Other Income 14,818 13,872 -946 -6.4%
Total Income 279,887 459,247 179,360 64.1%
Expenses
Cost of Material Consumed 168,262 320,852 152,590 90.7%
Purchase of Stock-in-Trade 7,301 10,691 3,390 46.4%
Changes in Inventories of Finished Goods, Work-in-Progress and 610 -7,962 -8,572 -1405.2%
Stock-in-Trade
Excise Duty 19,402 21,672 2,270 11.7%
Employee Benefits Expense 5,024 5,426 402 8.0%
Finance Costs 16,211 9,123 -7,088 -43.7%
Depreciation / Amortisation and Depletion Expense 9,199 10,276 1,077 11.7%
Other Expenses 30,970 42,383 11,413 36.9%
Total Expenses 256,979 412,461 155,482 60.5%
Profit Before Exceptional Item and Tax 22,908 46,786 23,878 104.2%
Exceptional Item (Net of Tax) 4,304 - -4,304 -100.0%
Profit Before Tax * 27,212 46,786 19,574 71.9%
Tax Expenses *
Current Tax - 787 787 0.0%
Deferred Tax -4,732 6,915 11,647 -246.1%
Profit for the Year 31,944 39,084 7,140 22.4%
Other Comprehensive Income
i. Items that will not be reclassified to Profit or Loss 350 241 -109 -31.1%

ii. Income tax relating to items that will not be reclassified to -79 -58 21 -26.6%
Profit or Loss
iii. Items that will be reclassified to Profit or Loss 2,755 -2,705 -5,460 -198.2%
iv. Income tax relating to items that will be reclassified to Profit or -456 543 999 -219.1%
Loss
Total Other Comprehensive Income/ (Loss) for the Year (Net of 2,570 -1,979 -4,549 -177.0%
Tax)
Total Comprehensive Income for the Year 34,514 37,105 2,591 7.5%
Earnings per Equity Share of Face Value of ` 10 Each
Basic (in `) - After Exceptional Item 50 59 10 19.3%
Basic (in `) - Before Exceptional Item 43 59 16 37.9%
Diluted (in `) - After Exceptional Item 49 58 10 19.6%
Diluted (in `) - Before Exceptional Item 42 58 16 38.2%