For Walker Chandiok & Co LLP For and on behalf of Board of Directors of Chartered Accountants Heritage Foods Limited Firm’s Registration No: 001076N/N500013 N Bhuvaneswari N Brahmani M Sambasiva Rao Vice Chairperson and Executive Director President Managing Director DIN: 02338940 DIN: 00003741 Sanjay Kumar Jain Srideep Madhavan Nair Kesavan A Prabhakara Naidu Umakanta Barik Partner Chief Executive Off icer Chief Financial Off icer Company Secretary & Membership No: 207660 M.No.FCA 200974 Compliance Off icer M.No. FCS 6317 Place : Hyderabad Place : Hyderabad Date : 25 May 2023 Date : 25 May 2023 Consolidated Statement of Profit and Loss for the year ended 31 March 2023 (All amounts in ` millions, except share data and where otherwise stated) Notes For the year ended 31 March 2023 31 March 2022 Income Revenue from operations 24 32,406.54 26,812.79 Other income 25 120.57 112.72 Total income 32,527.11 26,925.51 Expenses Cost of materials consumed 26 27,636.81 20,605.18 Purchase of stock-in-trade 267.28 169.37 Changes in inventories of fi nished goods, semi fi nished goods, stock-in-trade and work-in-progress 27 (1,745.79) 60.14 Employee benefi ts expenses 28 2,114.89 1,842.88 Finance costs 29 39.02 40.07 Depreciation and amortisation expense 6,7&8 561.47 521.82 Impairment losses 6 2.08 4.24 Other expenses 30 2,748.69 2,222.65 Total expenses 31,624.45 25,466.35 Profit before share of loss of an associate and a joint venture from continuing operations 902.66 1,459.16 Share of loss of an associate and a joint venture (85.23) (60.34) Profit before exceptional items and tax from continuing operations 817.43 1,398.82 Exceptional items 33 - (91.40) Profit before tax from continuing operations 817.43 1,307.42 Tax expense 31 Current tax expense 228.33 343.59 Deferred tax expense / (benefi t) 9.34 (1.38) Profit for the year from continuing operations 579.76 965.21 Discontinued operations Loss before tax 47 (0.01) (4.35) Tax expense 0.03 - Loss for the year from discontinued operations (0.04) (4.35) Profit for the year 579.72 960.86 Other comprehensive income / (loss) Items that will not be reclassified to profit or loss (i) Re-measurement loss on defi ned benefi t plan, net of taxes (2.88) (0.53) (ii) Net gain on FVTOCI equity securities 0.09 0.07 Total other comprehensive loss for the year (2.79) (0.46) Total comprehensive income for the year 576.93 960.40 Profit/(loss) for the year, attributed to Owners of the Company: - Profi t from continuing operations 579.76 965.69 - Profi t/(loss) from discontinuing operations - - - Total profi t 579.76 965.69 - Other comprehensive loss (2.79) (0.46) - Total comprehensive income 576.97 965.23 Loss for the year, attributed to Non-controlling interest of the Company: - Loss from continuing operations - (0.48) - Loss from discontinuing operations (0.04) (4.35) - Total loss (0.04) (4.83) - Other comprehensive loss - - - Total comprehensive loss (0.04) (4.83) Earnings per equity share [EPES] (in absolute ₹ terms) 32 Nominal value per equity share 5.00 5.00 Basic and Diluted EPES - Continuing operations 6.33 10.55 - Discontinuing operations - - - Continuing and discontinued operations 6.33 10.55 The accompanying notes referred to above form an integral part of the consolidated fi nancial statements. This is the Consolidated Statement of Profi t and Loss referred to in our report of even date. 251 Consolidated | Financial Statements
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