St_Change_In_Equity_Revised

Statement Of Changes In Equity

A.  Equity share capital

(₹ In Crore)

Particulars

Note No.

For the year ended 31 March

2024

2023

      

At the beginning of the year

282.96

289.37

Changes in equity share capital due to prior period errors

–

–

Restated balance at the beginning of the current reporting period

282.96

289.37

Changes in equity share capital during the year (net)

(3.78)

(6.41)

At the end of the year

13

279.18

282.96

    

B.  Other equity

(₹ In Crore)

Particulars

Note No.

Reserves and surplus

Other reserves

Total other equity

General reserve

Retained earnings

Cash flow hedging reserve

Costs of hedging reserve

FVTOCI reserve equity instruments

Securities premium

Capital redemption reserve

Share based payments reserve

Treasury shares

     

Balance as at 31 March 2022

14

6,389.60

19,340.40

54.33

5.93

626.41

–

–

32.27

(69.51)

26,379.43

  

Profit for the year

–

5,627.60

–

–

–

–

–

–

–

5,627.60

Other comprehensive income (net of tax)

–

(1.58)

(54.33)

(5.93)

300.72

–

–

–

–

238.88

Total comprehensive income for the year ended 31 March 2023

–

5,626.02

(54.33)

(5.93)

300.72

–

–

–

–

5,866.48

  

Transactions with owners in their capacity as owners

Recognition of capital redemption reserve

–

(6.41)

–

–

–

–

6.41

–

–

–

Recognition of share based payments to employees

–

–

–

–

–

–

–

29.82

–

29.82

Treasury shares held by ESOP Trust

–

–

–

–

–

–

–

–

5.78

5.78

Share buyback and tax thereon

–

(3,087.47)

–

–

–

–

–

–

–

(3,087.47)

Final dividend for the year ended 31 March 2022

–

(4,051.14)

–

–

–

–

–

–

–

(4,051.14)

Balance as at 31 March 2023

14

6,389.60

17,821.40

–

–

927.13

–

6.41

62.09

(63.73)

25,142.90

  

Profit for the year

–

7,478.79

–

–

–

–

–

–

–

7,478.79

Other comprehensive income (net of tax)

–

26.55

–

–

738.58

–

–

–

–

765.13

Total comprehensive income for the year ended 31 March 2024

–

7,505.34

–

–

738.58

–

–

–

–

8,243.92

  

Transactions with owners in their capacity as owners

Recognition of capital redemption reserve

–

(4.00)

–

–

–

–

4.00

–

–

–

Recognition of share based payments to employees

–

–

–

–

–

–

–

40.37

–

40.37

Securities premium on issue of shares

–

–

–

–

–

86.31

–

–

–

86.31

Treasury shares held by ESOP Trust

–

–

–

–

–

–

–

–

(25.76)

(25.76)

Final dividend for the year ended 31 March 2023

–

(3,961.40)

–

–

–

–

–

–

–

(3,961.40)

Share buyback and tax thereon

–

(4,945.02)

–

–

–

–

–

–

–

(4,945.02)

  

Balance as at 31 March 2024

14

6,389.60

16,416.32

–

–

1,665.71

86.31

10.41

102.46

(89.49)

24,581.32

Note: There are no changes in accounting policies or prior period errors during the current or previous year.

Summary of material accounting policies followed by the Company

1

   

   

The accompanying notes are an integral part of the financial statements.

On behalf of the Board of Directors

As per our report of even date

For S R B C & CO LLP

Chartered Accountants

ICAI Firm Registration Number: 324982E/E300003

Niraj Bajaj

Chairman (DIN: 00028261)

Dinesh Thapar

Chief Financial Officer

Rajiv Bajaj

Managing Director

(DIN: 00018262)

per Arvind Sethi

Partner

Membership Number: 089802

Pune: 18 April 2024

Rajiv Gandhi

Company Secretary

Anami N. Roy

Chairman – Audit Committee

(DIN: 01361110)