Con_ChangeEquity_Revised

Consolidated Statement Of Changes In Equity

A.   Equity share capital

(₹ In Crore)

Particulars

Note No.

For the year ended 31 March

2025

2024

      

At the beginning of the year

279.18

282.96

Changes in equity share capital due to prior period errors

–

–

Restated balance at the beginning of the current reporting period

279.18

282.96

Changes in equity share capital (net)

0.08

(3.78)

At the end of the year

13

279.26

279.18

    

B.   Other equity

(₹ In Crore)

Attributable to owners

Total other equity

Non-controlling interest

Particulars

Note No.

Reserves and surplus

Other reserves

General reserve

Retained earnings

Cash flow hedging reserve

Statutory Reserves

Foreign exchange difference of subsidiary on paid-up capital

Foreign currency translation reserve

FVTOCI reserve

Capital Reserve

Securities premium

Capital redemption reserve

Share based payments reserve

Treasury shares

  

Balance as at 31 March 2023

14

6,389.60

20,931.43

–

–

0.29

762.22

927.13

63.14

–

6.41

62.09

(63.73)

29,078.58

0.01

Profit for the year

–

7,708.24

–

–

–

–

–

–

–

–

–

–

7,708.24

–

Other comprehensive income (net of tax)

–

(18.57)

–

–

(0.01)

25.73

738.58

–

–

–

–

–

745.73

–

Total comprehensive income for the year ended 31 March 2024

–

7,689.67

–

–

(0.01)

25.73

738.58

–

–

–

–

–

8,453.97

–

    

Transactions with owners in their capacity as owners

Recognition of capital redemption reserve

–

(4.00)

–

–

–

–

–

–

–

4.00

–

–

–

–

Recognition of share based payments to employees

–

–

–

–

–

–

–

–

–

–

40.53

–

40.53

–

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)

–

Adjustments on account of change in share of net assets of associate

–

(41.68)

–

–

–

–

–

–

–

–

–

–

(41.68)

–

Rights issue expenses

–

(2.30)

–

–

–

–

–

–

–

–

–

–

(2.30)

–

Share buyback and tax thereon

–

(4,945.02)

–

–

–

–

–

–

–

–

–

–

(4,945.02)

–

   

Balance as at 31 March 2024

14

6,389.60

19,666.70

–

–

0.28

787.95

1,665.71

63.14

86.31

10.41

102.62

(89.49)

28,683.23

0.01

     

Profit for the year

–

7,324.73

–

–

–

–

–

–

–

–

–

–

7,324.73

–

Other comprehensive income (net of tax)

–

9.60

(24.28)

–

(0.01)

123.80

1,205.88

–

–

–

–

–

1,314.99

–

Total comprehensive income for the year ended 31 March 2025

–

7,334.33

(24.28)

–

(0.01)

123.80

1,205.88

–

–

–

–

–

8,639.72

–

   

Transactions with owners in their capacity as owners

Recognition of capital redemption reserve

–

–

–

–

–

–

–

–

–

–

–

–

–

–

Recognition of share based payments to employees

–

–

–

–

–

–

–

–

–

–

64.71

–

64.71

–

Transfer of share based payment reserve to free reserve

–

67.89

–

–

–

–

–

–

–

–

(67.89)

–

–

–

Securities premium on issue of shares

–

–

–

–

–

–

–

–

29.26

–

–

–

29.26

–

Treasury shares held by ESOP Trust

–

–

–

–

–

–

–

–

–

–

–

51.01

51.01

–

Final dividend for the year ended 31 March 2024

–

(2,233.44)

–

–

–

–

–

–

–

–

–

–

(2,233.44)

–

Adjustments on account of change in share of net assets of associate

–

(325.01)

–

–

–

–

–

–

–

–

–

–

(325.01)

–

Transfer to statutory reserve

–

(11.66)

–

11.66

–

–

–

–

–

–

–

–

–

–

Share buyback and tax thereon

–

–

–

–

–

–

–

–

–

–

–

–

–

–

   

Balance as at 31 March 2025

14

6,389.60

24,498.81

(24.28)

11.66

0.27

911.75

2,871.59

63.14

115.57

10.41

99.44

(38.48)

34,909.48

0.01

    

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 Group      1

   

   

The accompanying notes are an integral part of the consolidated 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 Paul Alvares

Partner

Membership Number: 105754

Pune: 29 May 2025

Rajiv Gandhi

Company Secretary

Anami N. Roy

Chairman – Audit Committee

(DIN: 01361110)