Standalone Balance Sheet As at March 31, 2024
Standalone Statement of Profit and Loss For the year ended March 31, 2024
(in Rupees million) As at March 31, 2023*
(in Rupees million)
As at March 31, 2024
Particulars
Note
Year ended March 31, 2024
Year ended March 31, 2023*
Particulars
Note
ASSETS (A) Non-current assets
(1) Income
(a) Property, plant and equipment
3 4 5 6
167 954 535
308 221 535 120
(a) Revenue from operations
20 21
11,447
9,941
(b) Right-of-use assets
(b) Other income
383
583
(c) Goodwill
(d) Other intangible assets
64 32
Total Income
11,830
10,524
(e) Intangible assets under development
6.1
1
(2) Expenses
(f) Financial assets (i) Investments
7
5,393
5,132
(a) Employee benefits expense (b) Employee stock option expense
22 33 23 24 25
8,844
7,265 1,049
(ii) Other financial assets
11 12
213
304
555
(g) Deferred tax assets (net) (h) Income tax assets (net) (i) Other non-current assets
77
43
(c) Finance costs
19
40
159
143
13
12
33
(d) Depreciation and amortisation expense
456
452
Total non-current assets (B) Current assets
7,606
6,840
(e) Other expenses
1,120
1,502
(a) Financial assets (i) Investments
Total Expenses
10,994
10,308
7 8 9
4,174 6,798
2,753 6,523
(3) Profit before exceptional items and tax expense (1-2)
837
216 368
(ii) Trade receivables
(4) Exceptional items
26
(469)
(iii) Cash and cash equivalents
123 164 215 442
79
(iv) Loans
10 11 13
116
(5) Profit/(Loss) before tax expense (3-4)
1,306
(152)
(v) Other financial assets
38
(6) Tax expense (a) Current tax
(b) Other current assets
441
Total current assets
11,916 19,522
9,950 16,790
37 12
121
151
Total Assets
(b) Deferred tax (credit) / charge
(45)
8
EQUITY AND LIABILITIES (A) Equity (a) Share capital
Total tax expense
76
159
14 15
31
31
(7) Profit/(Loss) for the year (5-6)
1,230
(311)
(b) Other equity
16,852 16,883
14,530 14,561
(8) Other comprehensive income (1) Items that will not be reclassified subsequently to profit or loss (a) Remeasurement of defined employee benefit plans
Total equity (B) Liabilities
(I) Non-current liabilities (a) Financial liabilities (i) Lease liabilities
28
18
25
30 17 19
722
42
(b) Income tax on items (a) above
(5)
(7)
(ii) Other financial liabilities
35
2
(2) Items that will be reclassified subsequently to profit or loss (a) Effective portion of gains on of derivatives designated as cash flow hedge (b) Effective portion of gains on of derivatives designated as cash flow hedge reclassified subsequently to profit or loss
(b) Provisions
157 914
93
50
-
Total non-current liabilities
137
(II) Current liabilities
(a) Financial liabilities
(7)
-
(i) Lease liabilities (ii) Trade payables
30 16
168
229
(c) Income tax on items (a) and (b) above
(11)
-
1. Total outstanding dues of micro enterprise and small enterprises 2. Total outstanding dues of creditors other than micro enterprises and small enterprises
43
5
Total other comprehensive income
45
18
(9) Total comprehensive Income/(Loss) for the year (7+8)
220 965 244
675 904 181
1,275
(293)
Earnings per share (EPS)
36
(iii) Other financial liabilities
17 18 19
(b) Other current liabilities
(1) Basic EPS (2) Diluted EPS
40.37 37.04
(10.25) (10.25)
(c) Provisions
85
80 18
(d) Current tax liabilities (net)
-
Total current liabilities
1,725 2,639 19,522
2,092 2,229 16,790
* Refer note 35 for business combination Material accounting policies
Total liabilities
2 The accompanying notes form an integral part of the standalone financial statements. As per our report of even date attached. For B S R & Co. LLP For and on behalf of the Board of Directors of Chartered Accountants Fractal Analytics Limited Firm’s Registration Number: 101248W/W-100022 CIN: U72400MH2000PLC125369
Total Equity and Liabilities
* Refer note 35 for business combination Material accounting policies
2 The accompanying notes form an integral part of the standalone financial statements. As per our report of even date attached. For B S R & Co. LLP Fractal Analytics Limited Firm’s Registration Number: 101248W/W-100022 CIN: U72400MH2000PLC125369 Chartered Accountants
For and on behalf of the Board of Directors of
Rajesh Mehra
Srikanth Velamakanni Whole-Time Director
Sasha Gulu Mirchandani Somya Agarwal
Partner
Director
Company Secretary
Membership Number: 103145
DIN: 01722758
DIN: 01179921
Membership number: A17336
Rajesh Mehra
Srikanth Velamakanni Whole-Time Director
Sasha Gulu Mirchandani Somya Agarwal
Partner
Director
Company Secretary
Mumbai
London
London
London
Membership Number: 103145
DIN: 01722758
DIN: 01179921
Membership number: A17336
Date: June 17, 2024
Date: June 17, 2024 Date: June 17, 2024
Date: June 17, 2024
Mumbai
London
London
London
Date: June 17, 2024
Date: June 17, 2024 Date: June 17, 2024
Date: June 17, 2024
132
133
Fractal Analytics Limited | Annual Report 2023-24
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