PROFIT & LOSS ACCOUNT OF DALMIA BHARAT 

(in Rs. Cr.) 22-Mar 21-Mar % change

INCOME
REVENUE FROM OPERATIONS [GROSS] 135 148 -8.7837838
Less: Excise/Sevice Tax/Other Levies 0 0 #DIV/0!
REVENUE FROM OPERATIONS [NET] 135 148 -8.7837838
TOTAL OPERATING REVENUES 135 148 -8.7837838
Other Income 214 41 421.95122
TOTAL REVENUE 349 189 84.6560847
EXPENSES #DIV/0!
Cost Of Materials Consumed 0 0 #DIV/0!
Purchase Of Stock-In Trade 0 0 #DIV/0!
Operating And Direct Expenses 0 0 #DIV/0!
Changes In Inventories Of FG,WIP And Stock-In Trade 0 0 #DIV/0!
Employee Benefit Expenses 90 86 4.65116279
Finance Costs 4 11 -63.636364
Depreciation And Amortisation Expenses 6 11 -45.454545
Other Expenses 24 47 -48.93617
TOTAL EXPENSES 124 155 -20
TOTAL EXPENSES 124 155 -20
PROFIT/LOSS BEFORE EXCEPTIONAL, EXTRAORDINARY ITEMS AND TAX225 34 561.764706
Exceptional Items -30 0 #DIV/0!
PROFIT/LOSS BEFORE TAX 195 34 473.529412
TAX EXPENSES-CONTINUED OPERATIONS #DIV/0!
Current Tax 6 17 -64.705882
Less: MAT Credit Entitlement 0 0 #DIV/0!
Deferred Tax -5 -7 -28.571429
Tax For Earlier Years 11 -1 -1200
TOTAL TAX EXPENSES 12 9 33.3333333
PROFIT/LOSS AFTER TAX AND BEFORE EXTRAORDINARY ITEMS 183 25 632
PROFIT/LOSS FROM CONTINUING OPERATIONS 183 25 632
PROFIT/LOSS FOR THE PERIOD 183 25 632
BALANCE SHEET OF DALMIA BHARAT (in22-Mar
Rs. Cr.) 21-Mar % change
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 37 37 0
TOTAL SHARE CAPITAL 37 37 0
Reserves and Surplus 7,935.00 7,223.00 9.85739997231
TOTAL RESERVES AND SURPLUS 7,935.00 7,223.00 9.85739997231
TOTAL SHAREHOLDERS FUNDS 7,993.00 7,266.00 10.0055050922
NON-CURRENT LIABILITIES #DIV/0!
Long Term Borrowings 0 0 #DIV/0!
Deferred Tax Liabilities [Net] 56 0 #DIV/0!
Other Long Term Liabilities 3 5 -40
Long Term Provisions 33 23 43.4782608696
TOTAL NON-CURRENT LIABILITIES 92 28 228.571428571
CURRENT LIABILITIES #DIV/0!
Short Term Borrowings 0 198 -100
Trade Payables 3 3 0
Other Current Liabilities 20 22 -9.0909090909
Short Term Provisions 6 19 -68.421052632
TOTAL CURRENT LIABILITIES 29 242 -88.016528926
TOTAL CAPITAL AND LIABILITIES 8,114.00 7,536.00 7.66985138004
ASSETS #DIV/0!
NON-CURRENT ASSETS #DIV/0!
Tangible Assets 72 73 -1.3698630137
Intangible Assets 0 0 #DIV/0!
Capital Work-In-Progress 0 1 -100
Other Assets 0 0 #DIV/0!
FIXED ASSETS 72 74 -2.7027027027
Non-Current Investments 7,492.00 6,789.00 10.3549860068
Deferred Tax Assets [Net] 0 7 -100
Long Term Loans And Advances 314 2 15600
Other Non-Current Assets 77 55 40
TOTAL NON-CURRENT ASSETS 7,955.00 6,927.00 14.840479284
CURRENT ASSETS #DIV/0!
Current Investments 29 54 -46.296296296
Inventories 0 0 #DIV/0!
Trade Receivables 9 13 -30.769230769
Cash And Cash Equivalents 6 11 -45.454545455
Short Term Loans And Advances 98 495 -80.202020202
OtherCurrentAssets 17 36 -52.777777778
TOTAL CURRENT ASSETS 159 609 -73.891625616
TOTAL ASSETS 8,114.00 7,536.00 7.66985138004
PROFIT & LOSS ACCOUNT OF 22-Mar 21-Mar % change % change
DALMIA BHARAT (in Rs. Cr.) in 2022 in 2021
INCOME
REVENUE FROM OPERATIONS [NET] 135 148 100 100
TOTAL OPERATING REVENUES 135 148 100 100
Other Income 214 41 158.51851852 27.702702703
TOTAL REVENUE 349 189 258.51851852 127.7027027
EXPENSES 0 0
Cost Of Materials Consumed 0 0 0 0
Purchase Of Stock-In Trade 0 0 0 0
Operating And Direct Expenses 0 0 0 0
Changes In Inventories Of FG,WIP And 0 0 0 0
Stock-In Trade
Employee Benefit Expenses 90 86 66.666666667 58.108108108
Finance Costs 4 11 2.962962963 7.4324324324
Depreciation And Amortisation Expenses 6 11 4.4444444444 7.4324324324

Other Expenses 24 47 17.777777778 31.756756757

TOTAL EXPENSES 124 155 91.851851852 104.72972973
PROFIT/LOSS BEFORE EXCEPTIONAL, 225 34 166.66666667 22.972972973
EXTRAORDINARY ITEMS AND TAX
Exceptional Items -30 0 -22.22222222 0
PROFIT/LOSS BEFORE TAX 195 34 144.44444444 22.972972973
TAX EXPENSES-CONTINUED 0 0
OPERATIONS
Current Tax 6 17 4.4444444444 11.486486486
Less: MAT Credit Entitlement 0 0 0 0
Deferred Tax -5 -7 -3.703703704 -4.72972973
Tax For Earlier Years 11 -1 8.1481481481 -0.675675676
TOTAL TAX EXPENSES 12 9 8.8888888889 6.0810810811
PROFIT/LOSS AFTER TAX AND BEFORE 183 25 135.55555556 16.891891892
EXTRAORDINARY ITEMS
PROFIT/LOSS FROM CONTINUING 183 25 135.55555556 16.891891892
OPERATIONS
PROFIT/LOSS FOR THE PERIOD 183 25 135.55555556 16.891891892
BALANCE SHEET OF DALMIA 22-Mar 21-Mar % change % change
BHARAT (in Rs. Cr.) in 2022 in 2021
EQUITIES AND LIABILITIES

SHAREHOLDER'S FUNDS

Equity Share Capital 37 37 0.4560019719 0.49097664544

TOTAL SHARE CAPITAL 37 37 0.4560019719 0.49097664544

Reserves and Surplus 7,935.00 7,223.00 97.7939364062 95.8466029724

TOTAL RESERVES AND SURPLUS 7,935.00 7,223.00 97.7939364062 95.8466029724

TOTAL SHAREHOLDERS FUNDS 7,993.00 7,266.00 98.5087503081 96.4171974522

NON-CURRENT LIABILITIES 0 0

Long Term Borrowings 0 0 0 0

Deferred Tax Liabilities [Net] 56 0 0.69016514666 0

Other Long Term Liabilities 3 5 0.03697313286 0.06634819533

Long Term Provisions 33 23 0.40670446142 0.30520169851

TOTAL NON-CURRENT LIABILITIES 92 28 1.13384274094 0.37154989384

CURRENT LIABILITIES 0 0

Short Term Borrowings 0 198 0 2.62738853503

Trade Payables 3 3 0.03697313286 0.0398089172

Other Current Liabilities 20 22 0.24648755238 0.29193205945

Short Term Provisions 6 19 0.07394626571 0.25212314225

TOTAL CURRENT LIABILITIES 29 242 0.35740695095 3.21125265393

TOTAL CAPITAL AND LIABILITIES 8,114.00 7,536.00 100.00 100.00

ASSETS

NON-CURRENT ASSETS

Tangible Assets 72 73 0.88735518856 0.9686836518

Intangible Assets 0 0 0 0

Capital Work-In-Progress 0 1 0 0.01326963907

Other Assets 0 0 0 0

FIXED ASSETS 72 74 0.88735518856 0.98195329087

Non-Current Investments 7,492.00 6,789.00 92.334237121 90.0875796178

Deferred Tax Assets [Net] 0 7 0 0.09288747346

Long Term Loans And Advances 314 2 3.86985457234 0.02653927813

Other Non-Current Assets 77 55 0.94897707666 0.72983014862

TOTAL NON-CURRENT ASSETS 7,955.00 6,927.00 98.0404239586 91.9187898089

CURRENT ASSETS 0 0

Current Investments 29 54 0.35740695095 0.71656050955

Inventories 0 0 0 0

Trade Receivables 9 13 0.11091939857 0.17250530786

Cash And Cash Equivalents 6 11 0.07394626571 0.14596602972

Short Term Loans And Advances 98 495 1.20778900666 6.56847133758

OtherCurrentAssets 17 36 0.20951441952 0.47770700637

TOTAL CURRENT ASSETS 159 609 1.95957604141 8.08121019108

TOTAL ASSETS 8,114.00 7,536.00 100.00 100.00

PROFIT & LOSS ACCOUNT OF DALMIA BHARAT (in Rs. Cr.) 22-Mar 21-Mar 20-Mar 2020 trend 2021 trend 2022 trend

INCOME

REVENUE FROM OPERATIONS [GROSS] 135 148 151 100 98.013245033 89.40397351

Less: Excise/Sevice Tax/Other Levies 0 0 0 #DIV/0! #DIV/0! #DIV/0!

REVENUE FROM OPERATIONS [NET] 135 148 151 100 98.013245033 89.40397351

TOTAL OPERATING REVENUES 135 148 151 100 98.013245033 89.40397351

Other Income 214 41 143 100 28.671328671 149.65034965

TOTAL REVENUE 349 189 294 100 64.285714286 118.70748299

EXPENSES #DIV/0! #DIV/0! #DIV/0!

Cost Of Materials Consumed 0 0 0 #DIV/0! #DIV/0! #DIV/0!

Purchase Of Stock-In Trade 0 0 0 #DIV/0! #DIV/0! #DIV/0!

Operating And Direct Expenses 0 0 0 #DIV/0! #DIV/0! #DIV/0!

Changes In Inventories Of FG,WIP And Stock-In Trade 0 0 0 #DIV/0! #DIV/0! #DIV/0!

Employee Benefit Expenses 90 86 86 100 100 104.65116279

Finance Costs 4 11 4 100 275 100

Depreciation And Amortisation Expenses 6 11 9 100 122.22222222 66.666666667

Other Expenses 24 47 42 100 111.9047619 57.142857143

TOTAL EXPENSES 124 155 141 100 109.92907801 87.943262411

PROFIT/LOSS BEFORE EXCEPTIONAL, EXTRAORDINARY 225 34 153 100 22.222222222 147.05882353

ITEMS AND TAX
Exceptional Items -30 0 0 #DIV/0! #DIV/0! #DIV/0!

PROFIT/LOSS BEFORE TAX 195 34 153 100 22.222222222 127.45098039

TAX EXPENSES-CONTINUED OPERATIONS #DIV/0! #DIV/0! #DIV/0!

Current Tax 6 17 19 100 89.473684211 31.578947368

Less: MAT Credit Entitlement 0 0 0 #DIV/0! #DIV/0! #DIV/0!

Deferred Tax -5 -7 -3 100 233.33333333 166.66666667

Tax For Earlier Years 11 -1 2 100 -50 550

TOTAL TAX EXPENSES 12 9 18 100 50 66.666666667

PROFIT/LOSS AFTER TAX AND BEFORE EXTRAORDINARY 183 25 135 100 18.518518519 135.55555556
ITEMS
PROFIT/LOSS FROM CONTINUING OPERATIONS 183 25 135 100 18.518518519 135.55555556

PROFIT/LOSS FOR THE PERIOD 183 25 135 100 18.518518519 135.55555556