79 Standalone Statement of Profit and Loss for the year ended on March 31, 2024 (` lakhs) Particulars Note 2023-24 2022-23 INCOME Revenue from operations 19 3,133.43 3,916.05 Other income 20 203.51 402.97 Total income 3,336.94 4,319.02 EXPENSES Cost of materials consumed 21 1,586.62 2,713.00 Changes in inventories of finished goods 22 12.55 20.74 Power, fuel and water 23 339.53 356.13 Repairs and maintenance 24 211.96 230.85 Employee benefit expenses 25 235.22 233.07 Finance costs 26 57.74 87.98 Depreciation and amortisation expenses 27 164.41 159.00 Other expenses 28 383.73 381.70 Total expenses 2,991.76 4,182.47 Profit before tax 345.18 136.55 Tax expense Current tax 29.4 98.53 60.84 Deferred tax 29.4 4.02 2.80 Total tax expense 102.55 63.64 Profit for the year 242.63 72.91 Other comprehensive income Items that will not be reclassified to profit | loss Remeasurement gain on defined benefit plans, net of tax 0.37 2.89 Other comprehensive income, net of tax 0.37 2.89 Total comprehensive income for the year 243.00 75.80 Earnings per equity share of ` 10 each Basic earnings (`) 29.9 1.96 0.16 Diluted earnings (`) 29.9 1.96 0.16 The accompanying Notes 1-29 form an integral part of the Standalone Financial Statements. In terms of our report attached For and on behalf of the Board of Directors For Deloitte Haskins & Sells LLP Chartered Accountants Sunil Lalbhai Ketan Vora Yogesh Vyas Chairman Partner Chief Financial Officer (DIN: 00045590) Rajeev Kumar Mumbai Ankit Mankodi Managing Director April 19, 2024 Company Secretary (DIN: 07731459)
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