Amal Ltd 2020-21

59 Standalone Statement of Profit and Loss for the year ended March 31, 2021 In terms of our report attached For and on behalf of the Board of Directors For Deloitte Haskins & Sells LLP Chartered Accountants Sunil Lalbhai Chairman Samir R. Shah Yogesh Vyas Rajeev Kumar Partner Chief Financial Officer Managing Director Mumbai Ankit Mankodi Atul April 22, 2021 Company Secretary April 22, 2021 ( ` lakhs) Particulars Note 2020-21 2019-20 INCOME Revenue from operations 16 3,042.04 3,259.99 Other income 17 124.22 173.72 Total income 3,166.26 3,433.71 EXPENSES Cost of materials consumed 18 960.24 884.01 Changes in inventories of finished goods and work-in-progress 19 (5.06) 14.24 Power, fuel and water 20 258.56 285.10 Repairs and maintenance 21 181.23 193.99 Employee benefit expenses 22 167.57 129.60 Finance costs 23 72.85 210.04 Depreciation and amortisation expenses 2 95.56 85.31 Other expenses 24 349.13 362.23 Total expenses 2,080.08 2,164.52 Profit before tax 1,086.18 1,269.19 Tax expense Current tax 25.4 234.38 385.81 Deferred tax 25.4 (32.71) (35.79) Total tax expense 201.67 350.02 Profit for the year 884.51 919.17 Other comprehensive income Items that will not be reclassified to profit | loss i) Remeasurement gain | (loss) on defined benefit plans (net of tax) (0.88) 0.07 Other comprehensive income | (expense), (net of tax) (0.88) 0.07 Total comprehensive income for the year 883.63 919.24 Earnings per equity share Basic and diluted earnings ` per equity share of ` 10 each 25.9 9.38 9.75 The accompanying Notes 1-25 form an integral part of the Standalone Financial Statements