Consolidated Statement of Changes in Equity A. Equity share capital ( ₹ In Crore) Particulars Note No. For the year ended 31 March 2022 2021 At the beginning of the year 289 . 37 289 . 37 Changes in equity share capital due to prior period errors – – Restated balance at the beginning of the current reporting period 289 . 37 289 . 37 Changes in equity share capital during the year – – At the end of the year 13 289.37 289.37 B. Other equity ( ₹ In Crore) Attributable to owners Non- controlling interest Particulars Note No. Reserves and surplus Other reserves Total other equity General reserve Retained earnings Cash flow hedging reserve Costs of hedging reserve Foreign exchange difference of subsidiary on paid-up capital Foreign currency translation reserve FVTOCI reserve Capital Reserve Share based payments reserve Treasury shares Balance as at 31 March 2020 14 5 , 4 31 . 60 16 ,005 . 41 5 . 63 ( 121 . 81 ) 0 . 24 4 81 . 38 ( 413 .13 ) – 1 0 . 01 (2 6 . 6 2) 21 , 372 .7 1 0 . 01 Profit for the year – 4 , 8 5 7. 0 2 – – – – – – – – 4 , 8 5 7. 0 2 – Recognition of share based payments to employees – – – – – – – – 6 . 90 – 6 . 90 Other comprehensive income (net of tax) – (4 8 . 5 8) 143 . 27 63 .75 0 . 03 92 . 92 501 . 56 – – – 752 . 9 5 – Total comprehensive income for the year ended 31 March 2021 – 4,8 0 8.44 143 . 27 63 .75 0 . 03 92 . 92 501 . 56 – 6 . 90 – 5 ,616 . 87 – Transactions with owners in their capacity as owners Transfer from Retained earnings to General reserve 456 . 00 (4 5 6 . 0 0) – – – – – – – – – – Treasury shares held by ESOP Trust – – – – – – – – – (5 . 5 2 ) (5 . 5 2 ) – Balance as at 31 March 2021 14 5,887.60 20,357.85 148.90 (58.06) 0.27 574.30 88.43 – 16.91 (32.14) 26,984.06 0.01 Profit for the year – 6 ,165 . 87 – – – – – – – – 6 ,165 . 87 – Recognition of share based payments to employees – – – – – – – – 15 . 36 – 15 . 36 – Recognition of capital reservce on consolidation – – – – – – – 63 . 14 – – 63 . 14 – Other comprehensive income (net of tax) – 36 . 94 (9 4 . 5 7) 63 . 99 0 . 01 (1 1 3 . 9 9) 5 3 7. 9 8 – – – 4 30 . 36 – Total comprehensive income for the year ended 31 March 2022 – 6 , 202 . 81 (9 4 . 5 7) 63 . 99 0 . 01 (1 1 3 . 9 9) 5 3 7. 9 8 63 . 14 15 . 36 – 6 , 6 74 . 7 3 – Transactions with owners in their capacity as owners Transfer from Retained earnings to General reserve 502 . 00 (5 0 2 . 0 0) – – – – – – – – – – Final dividend for the year ended 31 March 2021 – ( 4 ,051 .14 ) – – – – – – – – ( 4 ,051 .14 ) – Treasury shares held by ESOP Trust – – – – – – – – – ( 37 . 37 ) ( 37 . 37 ) – Balance as at 31 March 2022 14 6,389.60 22,007.52 54.33 5.93 0.28 460.31 626.41 63.14 32.27 (69.51) 29,570.28 0.01 Note: There are no changes in accounting policies or prior period errors during the current or previous year. Summary of significant accounting policies followed by the Group 1 The accompanying notes are an integral part of the consolidated financial statements As per our report of even date On behalf of the Board of Directors For S R B C & CO LLP Chartered Accountants ICAI Firm Registration Number: 324982E/E300003 per Arvind Sethi Partner Membership Number: 089802 Pune: 27 April 2022 Niraj Bajaj Chairman Rajiv Bajaj Managing Director Madhur Bajaj Vice Chairman Dinesh Thapar Chief Financial Officer Dr. J Sridhar Company Secretary