Consolidated Balance Sheet As at March 31, 2024
Consolidated 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
Year ended March 31, 2024
Year ended March 31, 2023
Particulars
Note
Particulars (1) Income
Note
ASSETS (A) Non-current assets
(a) Revenue from operations
21 22
21,963
19,854
(a) Property, plant and equipment
3
227
412 468
(b) Other income
456
583
(b) Right-of-use assets
4 5 6
1,166 3,513 1,356
Total Income (2) Expenses
22,419
20,437
(c) Goodwill
3,475 1,229
(d) Other intangible assets
(e) Intangible assets under development (f) Investment accounted for under the equity method
6.1
59
7
(a) Employee benefits expense (b) Employee stock option expense
23 33 24 25 26
17,370
16,085
7
4,259
4,479
963 445 832
1,587
(g) Financial assets (i) Investments
(c) Finance costs
453 781
7
79
12
(d) Depreciation and amortisation expense
(ii) Other financial assets Bank deposits
(e) Other expenses
2,896 22,506
3,346 22,252
11 11 13
9
80
Total Expenses
Others
164 479 193
187 399 162
(3) (Loss) before share of loss of an associate, exceptional items and tax expense (1-2)
(87)
(1,815)
(g) Deferred tax assets (net) (h) Income tax assets (net) (i) Other non-current assets
12
12
40
(4) Share of (loss) of an associate
37
(163) (250)
(290)
Total non-current assets (A) (B) Current assets
11,516
10,950
(5) (Loss) before exceptional items and tax expense (3-4)
(2,105)
(6) Exceptional items
26.1
(55)
5,239 3,134
(a) Financial assets (i) Investments
(7) (Loss) /Profit before tax expense (5-6)
(305)
7 8
4,455 5,333
2,906 5,009 2,132
(8) Tax expense
13
(ii) Trade receivables
(a) Current tax
325
179
(iii) Cash and cash equivalents (iv) Bank balances other than (iii) above
9a 9b 10 11 12
812
(b) Deferred tax (credit)/charge
(83)
1,011 1,190 1,944
66
71
Total tax expense
242
(v) Loans
282
269
(vi) Other financial assets
65
-
(9) (Loss)/Profit for the year (7-8)
(547)
(b) Other current assets
1,391 12,404 23,920
1,150 11,537 22,487
(10) Other comprehensive income (1) Items that will not be reclassified subsequently to profit or loss (a) Remeasurement of defined employee benefit plans (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 to profit or loss (b) Income tax on items (a) above
Total current assets (B) Total Assets (A+B) EQUITY AND LIABILITIES (A) Equity (a) Share capital
23
24
(6)
(7)
14 15
31
31
50
-
(b) Other equity
14,026 14,057
13,400 13,431
Equity attributable to equity holders of the Company
(c) Non-controlling interest
142
203
(7)
-
Total equity (C) (B) Liabilities
14,199
13,634
(c) Income tax on items (a) & (b) above
(11)
-
(I) Non-current liabilities (a) Financial liabilities (i) Borrowings
(d) Share of loss of associate (net of taxes) recognised in other comprehensive income (e) Exchange differences on translation of foreign operations
(2)
1
16 30 18 20 13
2,501
3,221
1
79 97
(ii) Lease liabilities
913 310 187
243 140 118
Total other comprehensive income
48
(iii) Other financial liabilities
(11) Total comprehensive (Loss) / income for the year
(499)
2,041
(b) Provisions
(c) Deferred tax liabilities
1,016 4,927
1,016 4,738
(Loss)/Profit for the year attributable to: Owners of the parent
Total non-current liabilities (D)
(475)
2,030
(II) Current liabilities
Non-Controlling Interest
(72)
(86)
(a) Financial liabilities (i) Borrowings
Total
(547)
1,944
16 30 17
-
35
Other comprehensive income for the year attributable to: Owners of the parent
(ii) Lease liabilities (iii) Trade payables
218
273
48
97
Non-Controlling Interest*
(0)
0
1. Total outstanding dues of micro enterprise and small enterprises 2. Total outstanding dues of creditors other than micro enterprises and small enterprises
40
5
Total
48
97
Total comprehensive (loss) /income for the year attributable to: Owners of the parent
472
566
(427)
2,127
(iv) Other financial liabilities
18 19 20
2,454 1,408
1,866 1,242
Non-Controlling Interest
(72)
(86)
(b) Other current liabilities
Total
(499)
2,041
(c) Provisions
148
110
Earnings per share (Rupees per share)
38
(d) Current tax liabilities (net)
54
18
(1) Basic EPS (2) Diluted EPS
(15.60) (15.60)
66.96 62.08
Total current liabilities (E) Total liabilities (D+E)
4,794 9,721 23,920
4,115 8,853 22,487
Total Equity and Liabilities (C+D+E)
* Amount less than C 1 million Material accounting policies
Material accounting policies 2 The accompanying notes form an integral part of the consolidated financial statements. As per our report of even date attached. For B S R & Co. LLP Chartered Accountants Fractal Analytics Limited Firm’s Registration Number: 101248W/W-100022 CIN: U72400MH2000PLC125369
2 The accompanying notes form an integral part of the consolidated 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
For and on behalf of the Board of Directors of
Rajesh Mehra
Srikanth Velamakanni Whole-Time Director
Sasha Gulu Mirchandani Somya Agarwal
Rajesh Mehra
Srikanth Velamakanni Whole-Time Director
Sasha Gulu Mirchandani Somya Agarwal
Partner
Director
Company Secretary
Partner
Director
Company Secretary
Membership Number: 103145
DIN: 01722758
DIN: 01179921
Membership number: A17336
Membership Number: 103145
DIN: 01722758
DIN: 01179921
Membership number: A17336
Mumbai
London
London
London
Mumbai
London
London
London
Date: June 17, 2024
Date: June 17, 2024 Date: June 17, 2024
Date: June 17, 2024
Date: June 17, 2024
Date: June 17, 2024 Date: June 17, 2024
Date: June 17, 2024
194
195
Fractal Analytics Limited | Annual Report 2023-24
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