AGS Transact Technologies Limited

Annexure VI: Notes to the Revised Restated Consolidated Financial Information

 

 

 

 

 

 

 

(Rs. in million)
Particulars Period ended Year ended Year ended Year ended
31 August 2021 31March2021___31March 2020 __31 March 2019
Note 31
Employee benefit expenses
Salaries and wages (refer note 40) 92.27 2540.81 2,527.77 2,501.85
Employee stock option scheme expense net (refer note 36 and 49) 7.01 22.83 30.39 51.20
Contributions to provident and other funds (reer note 35) 54.02 137.90 140.52 129.33
Gratuity expenses (refer note 35) 26.68 59.68 5234 4267
Siaff welfare expenses ad 10.44 20.74 23,75
708.12 277.66 2800.76 2748.80
Note 32
Other expenses
Cash management expenses 95.63 303.97 599.43
Transaction expenses 365.24 950.07 502.20
Rent expenses (cefer note 37) 42.20 169.28 262.24
Caretaker and housekeeping expenses 230.06 701.10 1,754.36,
Power and fuel expenses 390.19 793.33 662.91
Subcontracting expenses 1,093.33, 2,363.05 1,291.20
Communication expenses 72.29 156.69 118.04
Corporate social responsibilty expenses z 1888 E
Transaction setlement expenses 20.93 30.08 aod 2952
Loss on account of claims : Lis 0.39
Repairs and maintenance
= Plant and machinery 344.06 677.49 682.67 688.42
= Others 7155 13.14 122.16 88.05,
‘Traveling and conveyance expenses 106.77 274.94 435.91 372.60
Legal and professional charges 151.33, 372.24 375.22 299.02
Initial public offer expenses (refer note 42 & 43 (i)) 2 z 102.21 \
Insurance charges 24.16 200.03 17428 131.20
‘Tools and equipments 79.04 1334 13447 200.15,
Postage and courier 56.41 13128 154.18, 170.09
Foreign exchange loss (net) 3.67 543 16.49
Loss onsale / retirement of property, plant and equipment (net) 68d 5.22 30.85, 4487
Printing and stationery 13 21.76 28.29 29,36
Provision for warranty (net) 650 140 . 5.25
Rates and taxes 1597 455 407 20.29
Payment to auditors (refer note 42) 4.49 12.84 173 7.00
Fees for increase in authorised share capital ~ - 3.80 333
Sales promotion expenses 2.40 2.80 78.03 258
Directors’ siting fees 5.50 345 6.48 3.24
Commission to directors 4 1050 14.00 12.00
Office expenses 14.9 42.06, 45.09 39.16
Electronic Collection Charges 0.86 1356 : :
Miscellaneous expenses 2 268.74 180.24
344.61 7,002.17 7533.24

 

Note 33
Finance costs
Interest expense on measured at amortised cost on:
= financial liabilities and others
+ lease liabilities (refer note 37)
= Others
Other borrowing costs
Net lass on derivative contracts
Foreign exchange differences treated as adjustment to borrowing costs

  

‘Note: Other borrowing cost include bill discounting charges.

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