Notes to the Standalone Financial Statements as at and for the year ended March 31, 2024
Notes to the Standalone Financial Statements as at and for the year ended March 31, 2024
15 Other Equity
March 31, 2023
Outstanding for following periods from due date of payment
(in Rupees million) As at March 31, 2023
As at March 31, 2024
Particulars
More than 3 years
Less than 1 year
1-2 years 2-3 years
Securities premium reserve Employee stock option reserve
12,108 2,880 1,915
11,977
Particulars
Not due
Total
2,017
(i) Total outstanding dues of micro enterprises and small enterprises (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises (iii) D isputed dues of creditors other than micro enterprises and small enterprises
0
4
-
-
-
4
Retained earnings
650
Remeasurement of defined employee benefit plans
(112)
(125)
16
54
171
19
113
373
Capital Reserve
7
8 3
-
-
7
-
-
7
Share application money pending allotment
22 32
Effective portion of cashflow hedge
-
Total
16
58
178
19
113
384 296 680
Total other equity
16,852
14,530
Accrued expenses
Note : For movement during the year, refer statement of changes in equity.
Total
*Denotes amount less than C 1 million
16 Trade Payables
(in Rupees million) As at March 31, 2023
17 Other Financial Liabilities
As at March 31, 2024
Particulars
(in Rupees million) As at March 31, 2023
Current trade payables - Total outstanding dues of micro enterprise and small enterprises (Refer below note) - Others
As at March 31, 2024
Particulars
Non-current financial liabilities Employee related obligations
38
5
-
Related parties (Refer note 29)
5
-
1
2
- Total outstanding dues of creditors other than micro enterprises and small enterprises - Others
Liabilities from financial guarantees (Refer note 29)
34 35
-
220
208 467 680
Total non-current financial liabilities Current financial liabilities Derivative liability -- forward contracts
2
-
Related parties (Refer note 29)
-
Total current trade payables
263
-
30
Dues of micro and small enterprises Under the Micro, Small and Medium Enterprises Development Act, 2006 ('MSMED') which came into force from 2 October 2006, certain disclosures are required related to MSME. On the basis of the information and records available with the Company, following are the details of dues: - the principal amount and the interest due thereon remaining unpaid to any supplier at the end of each accounting year; - the amount of interest paid by the buyer in terms of section 16 of the Micro, Small and Medium Enterprises Development Act, 2006, along with the amount of the payment made to the supplier beyond the appointed day during each accounting year; - the amount of interest due and payable for the period of delay in making payment but without adding the interest specified under the Micro, Small and Medium Enterprises Development Act, 2006; - the amount of interest accrued and remaining unpaid at the end of each accounting year; and - the amount of further interest remaining due and payable even in the succeeding years, until such date when the interest dues above are actually paid to the small enterprise, for the purpose of disallowance of a deductible expenditure under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006.
Employee related obligations
881
682
Payable to subsidiaries (Refer note 29)
63 21
-
Liabilities from financial guarantees (Refer note 29) Payable towards business acquisition (Refer note 35) Payable to minority shareholders of subsidiary (Refer note 35)
80
43
5
- -
109
3
-
-
Total current financial liabilities
965
904
-
-
18 Other Liabilities Current liabilities
1
- -
Unearned revenue (Refer note 27)
71
53
-
Advances from customers Statutory dues payable* Total current liabilities
1
1
172 244
127 181
March 31, 2024
*Includes liability towards tax deducted at source, provident fund contribution and professional tax.
Outstanding for following periods from due date of payment
19 Provisions
More than 3 years
Non-current provisions Gratuity (Refer note 28) Total non-current provisions Current provisions Other provisions (Refer note 25)
Less than 1 year
1-2 years 2-3 years
157 157
93 93
Particulars
Not due
Total
(i) Total outstanding dues of micro enterprises and small enterprises (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises (iii) D isputed dues of creditors other than micro enterprises and small enterprises
2
8
-
-
-
10
35
35
1
-
-
71
85 85
80 80
Total current provisions
-
-
-
7
-
7
Movement of other provisions Opening balance Provision created during the year Provision reversed/utilised during the year
80
-
Total
37
43
1
7
-
88
5
80
Accrued expenses
175 263
-
-
Total
Closing balance
85
80
158
159
Fractal Analytics Limited | Annual Report 2023-24
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