AGS Transact Technologies Limited
Annexure I- Revised Restated Consolidated Statement of Assets and Liabilities

(Bs, in milion)

 

 

 

  

 

Particulars Note 31 August 2021 31.March 2021 31 March 202031 March 2019
Assets
Non-current assets,
Property, plant and equipment 1@ 5,717.02 6,032.01 5,997.08, 5,454.66
Right-of-use asset 10) 3,446.48 3,207.03, 4,054.22 4,245.79
Capital work-in-progress 10) 463.13, 468.57 866.89 497.98
Goodwill 2 25.86 25.20 24.49 23.70
Other intangible assets, 3 332.32 383.24 440.65, 351.26
Intangible assets under development 1@) 155.48 13.17 23.20 BL
Financial assets,
Investments 4@ 0.08 793 23.55
Loans 5 0.00% . - -
Other financial assets 6 787.74 769.22 823.80 659,31
Deferred tax assets (net) 7@ 536.57 558.82 539.44 566.54
Other non-current assets 8 605.62 614.61 71221 436.28
Other non-current tax assets (net) 70) 269.83, 174.93 339.44 533.33
Total non-current assets 12,310.13 12,354.73 13,844.95 12,771.96
Current assets,
Inventories 9 655.29 720.07 639.03, 918.64
Financial assets
Investments 40) 6,598.28 96.91
“Trade and unbilled receivables 10
Trade receivables 5,695.75 4,905.29 4,564.85, 4429.69
Unbilled receivables 2,008.86 3,182.95, 1,594.57 1,185.16
Cash and cash equivalents u 288.63, 5,923.23, 106.11 269.99
Bank balances other than 11 above 2 621.20 1,018.87 652.69 111.07
Other financial assets 13 257.96 244.10 199.03 138.70
(Other current assets 4 734.23 643.69 708.36 719.05
Other current tax assets (net) 70 : 104.36
Total current assets,
Total assets
Equity and liabilities
Equity
Equity share capital 15 1,185.81 1,185.81 1,185.81
Other equity 16 4,400.81, 3,803.74 3,063.53

Equity attributable to owners of the Company
‘Non-controlling interests

4,249.34

   

Total equity 4989.55, 4249.34
‘Non-current liabilities
Financial liabilities
Borrowings 7@) 8,887.18 8,661.83, 3,488.81 3,216.61
Lease liabilities 176) 2,744.78 2,587.51 3,281.88, 3,566.46
Other financial abilities 18 24.32 32.46 102.14 65.04
Provisions 19 249.46 261.75, 223.39 174.83
Other non-current liabilities 20 38.00 60.66 78.80 129.32
Total non-current liabilities 11,943.74 11,604.21 7175.02, 7152.26
(Current liabilities
Financial liabilities,
Borrowings 21@) 3,549.16 3,668.20 3,300.07 2,859.09
Lease liabilities 21(b) 1,363.85, 1,305.87 1519.41 1,410.87
Trade payables 2
Total outstanding dues of micro enterprises and small enterprises 295.51 92.17 138.10 176.09
Total outstanding dues of creditors other than micro enterprises and small enterprises 3,615.07 4,176.02 3,483.40 3,516.88
(Other financial abilities 2 761.06 809.50 800.78 486.36
Other current liabilities 24 1,997.40 1,688.86 776.38 486.47
Provisions 2B 207.19 206.87 231.24 206.90
Total current liabilities 11,789.24 11,947.49 10,249.38 142.66
Total equity and liabilities 29,170.33, 29,138.32, 22,413.95 20,544.26

 

 

The above Annexure should be read in conjunction with the Basis of preparation and Significant Accounting Policies appearing in Annexure V, Notes to the Revised Restated Consolidated Financial
Information appearing in Annexure VI and Statement of Adjustments to Revised Restated Consolidated Financial Information appearing in Annexure VIL

* Amount less than Rs.0.01 millon,

As per our examination report of even date attached,

For BSR & Co, LLP For and on behalf of the Board of Directors of
Chartered Accountants AGS Transact Technologies Limited
Firm's Registration No: 101248W/W-100022 CIN : U72200MH2002PLC138213
Rajesh Mehra Ravi Goyal Stanley Johnson P.
Partner Managing Director Executive Director
‘Membership No. 103145 DIN: 01374288, DIN: 08914900
Saurabh Lal Sneha Kadam
Chief Financial Officer Company Secretary
‘Membership No.: 504653, ‘Membership No.: 31215
Place: Mumbai Place: Mumbai
Date : 6 January 2022 Date : 6 January 2022

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