· 2021. 6. 14. · 122.89 -1,638.54 _l in millionl total 583.55 932.11 1,515.66 directo* r chief...
TRANSCRIPT
IIFL FACILITIES SERVICES LIMITED
STANDALONE BALANCE SHEET
''
Particulars Note No. As at March 31, 2021 As at March 31, 2020
ASSETS
(I) Non-current assets
(a} Property, Plant and Equipment 4 (b} Capital work-in-progress 4 {c) Other Intangible assets 5 (d) Investments in subsidiaries, associates and joint ventures 6 {e} Financial Assets
{i) Investments 7 (ii) Loans 8 (iii) Finance !ease receivable 9 (iv) Other financial assets 10
(f) Deferred tax assets (net) {Including MAT Credit) 11 (g) Other non-current assets 12
(II) Current assets
(a) Financial Assets
(i} Investments 7 (ii) Trade recelvables 13
(iii) Cash and cash equivalents 14 {iv) Bank balances other than (iii) above 15 {v) Loans/Advance/Deposits 8 (vl) Finance Lease Receivable 9 (vii) Others (to be specified) 10
(b) Current Tax Assets (Net}
(c) Other current assets 12
{Ill) Assets held for Sale 16 TOTAL ASSETS (l +II+ Ill}
EQUITY AND LIABILITIES
(I) Equity
(a) Equity Share capital 17
(b) Other Equity _18 Equity Attributable to owners
{II) LIABILITIES
{i) Non-current liabilities
(a) Financial Liab!!ities
{i} Borrowings 19
(ii) Other financial liabilities 20
(b) Provisions 21
(ii) Current liabilities
(a) Financial Liabilities
(i) Borrowings 19
(ii) Trade payables 22
Total outstanding dues of micro enterprises and small enterprises
Total outstanding dues of creditors other than micro enterprises and
small enterprises
(iii) Other financial liabilities 20
(b) Other current liabilities 23
(c) Provisions 21
{d) Current Tax Liabilities {Net) 24
Total Equity and Liabilities
The accompanying notes form an integral part of the financial statements 1- 46
2,217.67 3,240.71
446.42 418.67 - 10.64
0.99 0.99
47.85 -
14.24 318.48
9.07 16.05 - -
0.38 8.87
406.70 471.78
3,143.32 4,486.19
53.38 201.21
16.43 18.75
82.86 78.74 1.00 51.10
457.03 500.75
6.98 6.87
109.03 27.24 -
2.29 2.64
729.00 887.30
305.75 -
4,178.07 5,373.49
90.00 90.00
1,638.54 1,515.66
1,728.54 1,605.66
1,949.78 2,769.50
165.90 259.48
0.07 0.18
2,11S.7S 3,029.16
127.10 -
- -
8.61 9.35
138.66 680.74
58.89 48.58
0.00 0.01
0.52 -
333.78 738.67
2,449.53 3,767.83
4,178.07 5,373.49
As per our report of even date
For V. Sankar Aiyar & Co.
Chartered Accountants
For and on Behalf of Board of Directors
Firm's Registration No. 109208W
By the hand of
Place : MUmbai
Dated : April 30, 2021
Balaji
Whal T"
(DIN· 05326740)
Jayesh Upadhyay
Company Secretary
Director
(0IN: 08600639)
Chief Financial Officer
IIFL FACILITIES SERVICES LIMITED (FORMERLY KNOWN AS IIFL REAL ESTATE LIMITED)
STANDALONE STATEMENT OF PROFIT AND LOSS
PARTICULARS
INCOME
{i) Revenue from operations
{ii) Other income
(1) Total Income (i+ii)
(i) Employee benefits expense
{ii) Finance costs
(iii) Depreciation and amortization expense
(iv) Other expenses
{II) Total expenses {i+ii+iii+iv)
(llf) Profit/(loss) before exceptional items and tax (HI)
(IV) Exceptional !terns
(V) Profit/(loss) before tax (lll+IV)
Tax expense
{VI) Current tax
(Vil) (Excess)/short provision of tax relating to earlier years
(VIII) Deferred tax
(IX) Total Tax Expenses (Vl+Vll+VIII)
(X) Profit/(loss) for the period before impact o f rate change on opening deferred
tax (V-IX)
(XI) Impact of change in rate on opening deferred tax
(XII} Total Profit/(loss) for the period (X•XI)
Other Comprehensive Income
(i) Items that will not be reclassified to profit or loss
(ii) Income tax relating to items that will not be reclassified to profit or loss
(XIII) Other Comprehensive Income for the year (i+ii}
{XIV) Total Comprehensive Income for the period (Xll+XIII)
(XV) Earnings per equity share attritubale to owners
(1) Basic (in Rs.)
(2) Diluted (in Rs.)
The accompanying notes form an integral part of the financial statements
As per our report of even date
Note No. For the year ended
March 31, 2021
25 729.80
26 238.01
967.81
27 2.76
28 476.79
29 211.72
30 105.33
796,60
171.21
31 .
171.21
32
40.05 .
8.43
48.48
122.73
.
122.73
0.21
(0.05)
0.16
122.89
33
13.64
13.64
1-46
(E(:in million)
For the year ended
March 31, 2020
669.84
340.35
1,010.19
4.18
698.10
244.12
143.90
1,090.30
(80.11)
1,017.19
937.08
.
2.22
(8.26)
(6.04)
943.12
10.61
932.52
(0.55)
0.14
(0.41)
932.11
103.61
103.61
For V. Sankar Aiyar & Co. For and on Behalf of Board of Directors
Chartered Accountants
Firm's Registration No. 109208W
By the hand of
G. Sankar
Partner
Membership No.: 046050
Place : Mumbai
Dated: April 30, 2021
Jayesh Upadhyay
Company Secretary Chief Financial Officer
HFL FACILITIES SERVICES LIMITED STANDALONE CASH FLOW STATEMENT FOR THE YEAR ENDED MARCH 31, 2021
Particulars
Cash flow from operating activities Profit/{Loss) before taxation, and extraordinary item Adjustments For: Depreciation & Amortisation Provision for Gratuity Provision for leave Encashment Provision for expenses Capital Gain Fair Value adjustment Interest Expenses Interest Income Bad debts written off Net (gain)/loss on derecognition of property, plant and equipment SHARE OF PROFIT/LOSS FROM PARTNERSHIP FIRM Operating Profit Before Working Capital Changes (Jncrease) / Decrease in Trade Receivables (Increase)/ Decrease in Other Current Financial Assets (Increase)/ Decrease in Other Current Assets (Increase)/ Decrease in long-term loans and advances (Increase)/ Decrease in Other Non-Current Financial Assets (Increase)/ Decrease in Other Non-Current Assets
Increase/ {Decrease) in Other long-term liabilities Increase/ (Decrease) in Long term provision Increase/ (Decrease) in Trade Payable Increase/ {Decrease) in Current Financial liabilities Increase/ (Decrease) in Current liabilities Increase/ (Decrease) in Short Term Provisions Cash Generated From Operations Tax (Paid)/ Refund Net cash flow from/ (used in) operating activities (A) cash flow from investing activities Purchase of Fixed Assets
Sale of Fixed Assets Purchase of long term investments Sale of long term investments {Purchase)/Sale of short term investment (net) Investments in subsidiaries, associates and joint ventures Interest Received Bank balances not considered as Cash and cash equiva!ents-{Placed)/Matured Net cash flow from investing activities (BJ Cash flow from financing activities Proceeds of long term Borrowings Repayment of long term Borrowings Proceeds/(repayment) of Short term Borrowings (net) Investment (Repayment) of Finance lease Asset {Investment)/ redemption in fixed deposits Interest Expenses Interest received (Increase)/ Decrease in Short Term loans & Advances Net cash flow used in financing activities (C)
Net increase/ (decrease) in Cash and cash equivalents {A+B;.C)
Cash and cash equivalents at the beginning of the year Cash and Cash Equivalents at End of the year Net lncrease/{Decrease) in Cash and Cash Equivalents
Reconciliation of Cash and Cash Equivalents Cash and Cash equivalents at the beginning of the year (Refer Note 14) Investment in Fixed Deposit incl Interest {maturity more than 3 months) Cash and Cash equivalents at the end of the vear (Refer Note 14} Net change in Cash & Cash Equivalents The accompanying notes form an mtegral part of the financial statements As per our report of even date ForV. Sankar Aiyar & Co. Chartered Accountants
G. Sankar Partner Membership No. : 046050
Place : Mumbai Dated : April 30, 2021
('\'in m·rron) ''
For the year ended For the year ended March 31, 2021 March 31, 2020
171.21 (80.11)
211.72 244.12 0.15 0.04
(0.01) 0.18 8.21 7.40
(27.91) 5.89 (1.22)
476.79 698.10 (393.01} /442.32)
4.20 0.04 (62,59) (23.34)
29.25 32.02 416.79 442.01 (1.88) (11.77)
(81.78) (1.39) 0.35 3.00
(0.76) 0.93 0.03
(4.85) 397.12 (93.53) (27.01) (0.10) (0.09) (8.95) (22.83)
(39.93) (297.70) 10.26 (1,803.72) (0.01) (0.05)
195.60 (1,321.48) 30.01 (26.72)
225.61 (1,348.20}
(324.08) (469.94) 875.13 2,291.90
(790.05) (3,788.89) 1,207.47 3,463.21
4.54 18.92 - (0.99)
22.50 -
973.10 1,536.71
7,210.30 1,761.11 (5,716.81) (2,193.70) (2,718.50) (2,475.35)
6.87 6.75 50.10 0.64
{475.91) (720.78) 405.64 405.27 43.72 2,891.40
(1,194.59) {324.67)
4.12 (136.16)
78.74 214.90 82.86 78.74
4.12 {136.16)
78.74 214.90
82.86 78.74 4.12 {136.16)
If of Board of Directors
Balaji Ra
Whole Ti tor (DIN:052�
Jayesh Upadhyay Company Secretary
Director (D:;086�
Ro?e Chief Financial Officer
llt-L t-ALILI I IES SERVICES LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED MARCH 31, 2021
A. EQUITY SHARE CAPITALParticulars
As at March 31, 2020 Change in equity share cap'ital As at March 31, 2021 (Refer note 17}
B. OTHER EQUITY FOR FY 2020-21Particulars
Opening balance as at April 1, 2020 Total comprehensive income for the year Transfer from debenture redemption reserve Closing balance as at March 31, 2021 (Refer note 18)
B. OTHER E_g_UITY FOR FY 2019-20 Particulars
Opening balance as at April 1, 2019 Total comprehensive income for the year Closing balance as at March 31, 2020 {Refer note 18)
As per our report of even date For V. Sankar Aiyar & Co. Chartered Accountants Firm's Registration No. 109208W By the hand of
� Gi.AN\_;___o<.A__.
G. SankarPartnerMembership No. : 046050
Place : Mumbai Dated: April 30, 2021
Securities Premium
344,30
-344.30
Securities Premium
344.30 -
344.30
Reserves and Surplus General Reserve Debenture
Redemption Reserve (DRR)
411.41 45.29 - -
45.29 (45.29) 456.70 -
Reserves and Surplus General Reserve Debenture
Redemption Reserve (DRR)
411.41 -
411.41
--�e-""'�s.;., n�
;--
�, _::,,,1/l
:.---�'c/\_.. ::-.... (JI \� \\"!( Murnbil §
111,
}: .. �1--c'<J�f ,,�
45.29 -
45.29
No. of Shares
90,00,000-
90,00,000
Other items of Other Retained Earnings Comprehensive
Income (specify nature)
71457 0.08 122.73 0.16
- -837.30 0.24
Other items of Other Retained Earnings Comprehensive
Income (specify nature)
(217.94) 0.49 932.52 (0.41) 714.58 0.08
For and on Behalf of Board of Directors
Balaji Ragh Whole Tim/ ofr� (DIN:05316740�
Jayesh Upadhyay Company Secretary
Amount (in million)
90.00 -
90.00
fl_in�illion) Total
1,515.66 122.89
-1,638.54
_l�in millionl Total
583.55 932.11
1,515.66
� Director
* Chief Financial Officer
I/FL FACILITIES SERVICES LIMITED
NOTES FORMING PART OF STANDALONE FINANCIAL STATEMENTS
NOTE 46 : Figures for the previous year have been regrouped, re-arranged, reclassified wherever necessary
As per our report of even date
For V. Sankar Aiyar & Co.
Chartered Accountants
Firm's Registration No. 109208W
By the hand of
cy:,�··· G. Sankar
Partner
Membership No.
Place : Mumbai
Dated: April 30, 2021
For and on Behalf of Board of Directors
Balaji Rag van
Whole r e Director
(DIN: 0 2§,llOJ....,-
_..----..._
Jayesh Upadhyay
Company Secretary
-�Director
Chief Financial Officer