Amal Ltd 2016-17

Notes to the Financial Statements Amal Ltd | Annual Report 2016-17 Notes As at March 31, 2016 As at April 01, 2015 Regrouped IGAAP* Adjustments Ind AS Regrouped IGAAP* Adjustments Ind AS EQUITY AND LIABILITIES Equity Equity share capital 70,250 - 70,250 70,250 - 70,250 Preference share capital 1 1,00,000 (1,00,000) - 1,00,000 (1,00,000) - Other equity 2 (2,82,868) 1,12,428 (1,70,440) (3,20,055) 1,35,975 (1,84,080) (1,12,618) 12,428 (1,00,190) (1,49,805) 35,975 (1,13,830) Liabilities Non-current liabilities Financial liabilities i. Borrowings 2 1,66,847 (21,045) 1,45,802 1,66,847 (35,975) 1,30,872 Provisions 133 - 133 200 - 200 1,66,980 (21,045) 1,45,935 1,67,047 (35,975) 1,31,072 Current liabilities Financial liabilities i. Trade payables 25,746 - 25,746 24,881 - 24,881 ii. Other financial liabilities 1 4,862 8,617 13,479 4,634 - 4,634 Other current liabilities 3,527 - 3,527 42,943 - 42,943 34,135 8,617 42,752 72,458 - 72,458 2,01,115 (12,428) 1,88,687 2,39,505 (35,975) 2,03,530 88,497 - 88,497 89,700 - 89,700 * The IGAAP figures have been reclassified to confirm to Ind AS presentation requirements for the purposes of this note. ii) Reconciliation of total comprehensive income for the year ended March 31, 2016 ( ` 000) Notes Regrouped IGAAP* Adjustments Ind AS Continuing operations Revenue from operations 3 & 5 2,31,958 26,299 258,257 Other income 644 - 644 2,32,602 26,299 2,58,901 Expenses Cost of materials consumed 1,22,435 - 1,22,435 Changes in inventories of finished goods, stock-in- trade and work-in progress 1,776 - 1,776 Excise Duty 3 - 26,500 26,500 Manufacturing expenses 51,165 - 51,165 Employee benefit expense 4 6,549 161 6,710 Finance costs 2 - 23,548 23,548 Depreciation and amortisation expense 3,660 - 3,660 Other expenses 5 9,828 (201) 9,627 1,95,413 50,008 2,45,421 Profit before tax 37,189 (23,709) 13,480 Income tax expenses -Current tax - -Deferred tax - Total tax expenses - - -