 

 

 

 

 

 

 

 

 

 

 

 

 

 

Particulars Fiscal Three Months ended June
30,
2019 2020 2021 2020 2021
@ million)
Capital Employed (VI) = I-(1I+111+IV+V) 3,730.85 | 4,671.50 | 5,023.59 4,384.92 4,314.29
Restated (Loss) / Profit after Tax (VII) 309.41 | 526.34 | (35.39) (85.98) (189.96)
Total Tax Expense (VII) 112.73 | 156.52 4.04 (159.18) 6.22
Finance Costs (IX) 113.78 | 164.72 | 205.69 51.57 57.05
Earnings Before Interest, Tax (EBIT) (X) = VII* | 5355 |  gazse | 17434 (193.59) (126.69)
Return on Capital Employed (X/VI) 14.36% | 18.14% | 3.47% (4.4% (2.94)%

 

 

 

Reconciliation of Return on Equity to Total Equity

The table below reconciles return on equity to total equity. Return on equity is calculated as restated (loss) / profit for the

year/ period divided by total equity.

 

 

 

 

 

 

 

 

 

 

 

 

Particulars Fiscal ‘Three Months ended June 30,
2019 2020 2021 2020 2021
@ million)
Total Equity (1) 2,283.34 | 2,863.02 | 2,829.36 2,777.10 2,639.00
Restated (Loss) / Profit after Tax (II) 309.41 526.34 | (35.39) (85.98) (189.96)
Return on Equity (111) = (11/1) 13.55% | 18.38% | (1.25)% (3.10)% (7.20)%

 

 

Reconciliation of Total Borrowings and Debt to Equity Ratio

The table below reconciles total borrowings and debt to equity. Total Borrowings is calculated as borrowings
under non-current liabilities plus current maturities of long-term debts plus borrowings under current liabilities,
while Debt to Equity is calculated as Total Borrowings divided by total equity.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Particulars As of March 31, As of June 30,
2019 2020 2021 2020 2021
(& million)

Non-Current Liabilities - Borrowings (1) z - 2 +
Current maturities of long-term debts (II) - - - |
Current liabilities — Borrowings (III) 82.81 27.9 104.39 14.16 0.03}
Total Borrowings IV = (I + II + III) 82.81 27.9 104.39 14.16 0.03}
Total Equity (V) 2,283.34 2,863.02 2,829.36 | 2,777.10| 2,639.00
Debt to Equity ratio VI = (IV/V) 0.04 0.01 0.04 0.01 0.00)

 

 

 

Company Adjusted EBITDA

The table below reconciles restated (loss) / profit for the year to Company Adjusted EBITDA, which is our
EBITDA that has been adjusted to remove the effects of our adoption of Ind AS 116, for the periods indicated.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a Three pene

Particulars 2019 2020 2021 2020 2021

@ million)

Restated (loss) / profit after tax (I) 309.41 526.34 (35.39) (85.98) (189.96)
Add: Total Tax Expense (II) 112.73 156.52 4.04 (159.18) 6.22
Add: Finance Costs (IV) 113.78 164.72 205.69 51.57 57.05
Add: Depreciation and Amortisation expense (V) 321.28 465.72 604.99 145.9 160.47
Less: Other Income (VI) 57.32 48.25 315.84 104.39 92.96
EBITDA: VII =1+ II +III+IV+V-VI 799.88 1265.05 463.49 (152.08) (59.18)
Less: Ind AS adjustments on Lease Contract 297.81 423.36 335.16 51.71 82.58
Company Adjusted EBITDA 502.07 841.69 128.33 (203.79) (141.76)

 

Notes:

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