Standalone Statement of Changes in Equity for the year ended March 31, 2024
(A) Equity Share Capital
(in Rupees million)
Items of other comprehensive income Effective portion of gains on derivatives
(in Rupees million)
Reserve and Surplus
Particulars
Amount
Employee stock option
Share application money pending allotment
Balance as at April 1, 2023
26
Remeasurement of defined employee benefit plans
Changes in equity shares capital during the year*
0
Securities premium
reserve (ESOP)
Retained earnings
Capital Reserve
as cash flow hedge (net)
Total equity
Balance as at March 31, 2024 Balance as at April 1, 2022
26 26
Particulars
Share application money received during the year
-
-
-
-
-
3
-
3
Changes in equity shares capital during the year*
0
Employee stock option expense (Refer note 33) Transfer to securities premium on account of exercise of ESOP Transfer to retained earnings on account of vested ESOP lapsed* Balance as at March 31, 2023
-
1,573
-
-
-
-
- 1,573
Balance as at March 31, 2023
26
43
(43)
-
-
-
-
-
-
*Amount less than C 1 million
-
(0)
0
-
-
-
-
-
(B) Instruments Entirely Equity In Nature - Series B 0.001 % Compulsorily Convertible Preference Shares (in Rupees million) Particulars Amount Balance as at April 1, 2023 5 Changes in preference share capital during the year - Balance as at March 31, 2024 5 Balance as at April 1, 2022 5 Changes in preference share capital during the year - Balance as at March 31, 2023 5 (C) Other Equity (in Rupees million)
11,977
2,017
650
(125)
8
3
- 14,530
*Amount less than C 1 million Nature and purpose of reserves (a) Securities premium : The amount received in excess of face value of the equity shares is recognised in Securities Premium. It can be used only in accordance with provisions of Companies Act, 2013 for specified purposes. (b) Employee stock options reserve : This relates to Stock options granted by the Company to its employees and employees of other subsidiaries under an Employee Stock Options Plan. (c) Retained earnings : Retained earnings are the profits that the Company has earned till date net of appropriations. It is available for distribution to shareholders. (d) Remeasurement of defined employee benefit plans : Comprises actuarial gains and losses and return on plan assets (excluding interest income). (e) Capital Reserve : Capital Reserve has been created pursuant to accounting of business transferred to the Company by its subsidiaries as per the business transfer agreements. (f) Share application money pending allotment : Share application money pending allotment represents application money received. (g) Effective portion of gains on derivatives as cash flow hedge (net) : The cash flow hedge reserve represents the cumulative effective portion of gains or losses arising on changes in fair value of designated portion of hedging instruments entered into for cash flow hedges. Such gains or losses will be reclassified to statement of profit and loss in the period in which the underlying hedged transactions are settled. Material accounting policies (Refer note 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
Items of other comprehensive income Effective portion of gains on derivatives
Reserve and Surplus
Employee stock option
Share application money pending allotment
Remeasurement of defined employee benefit plans
Securities premium
reserve (ESOP)
Retained earnings
Capital Reserve
as cash flow hedge (net)
Total equity
Particulars
Balance as at April 1, 2023 11,977
2,017
650
(125)
8
3
- 14,530 - 1,230
Profit for the year
- -
- -
1,230
-
- -
- -
Other comprehensive income
-
13 13
32
45
Total comprehensive income/(loss) Issue of Equity shares
-
-
1,230
-
-
32 1,275
Rajesh Mehra
Srikanth Velamakanni Sasha Gulu Mirchandani Somya Agarwal
Partner
Whole-Time Director
Director
Company Secretary Membership number: A17336
81
- -
- -
- -
- -
(3) 22
- -
78 22
Membership Number: 103145
DIN: 01722758
DIN: 01179921
Share application money received during the year Additions on account of business combinations (Refer note 35) Employee stock option expense (Refer note 33) Transfer to securities premium on account of exercise of ESOP Transfer to retained earnings on account of vested ESOP lapsed
-
Mumbai
London
London
London
-
-
-
-
(1)
-
-
(1)
Date: June 17, 2024
Date: June 17, 2024 Date: June 17, 2024 Date: June 17, 2024
-
948
-
-
-
-
-
948
50
(50)
-
-
-
-
-
-
-
(35)
35
-
-
-
-
-
Balance as at March 31, 2024 12,108 Balance as at April 1, 2022 11,786
2,880
1,915 1,659 (698)
(112) (142)
7
22
32 16,852
487
-
-
- 13,790 - (691)
Additions on account of business combinations (Refer note 35)
-
-
(1)
8
-
(Loss) for the year
- -
- -
(311)
-
- -
- -
- (311)
Other comprehensive income
-
18
-
18
Total comprehensive income/(loss) Issue of Equity shares
-
-
(311)
18
-
-
- (293)
148
-
-
-
-
-
-
148
136
137
Fractal Analytics Limited | Annual Report 2023-24
Made with FlippingBook - PDF hosting