 

AGS Transact Technologies Limited

Annexure VI: Notes to the Revised Restated Consolidated Financial Information

 

 

 

 

 

 

 

 

Note 1 (a)
Property, plant and equipment
Reconciliation of carrying amount

(sin million)
Particulars Freehold land Building, Heasehold’ Plant ands ryq ges POS machines Vehicles ‘Furniture and Stores and Demo assets Computers Total

improvements machinery fixtures spares
‘equipments

Gross carrying amount as at 1 April 2021, 53.75 499.73 163.39 392.02 6,096.09 Ce 149.70 291.75 1401 6.22 2471 10,936.23
JAditons : - eat 1254 143.08 2034 76.83 11 1003 2541 469 116 302.90
Disposats “ = 063 72 129.21 33.13 142 237 076 " oot 100.65
Gross careying amount as at 31 August 2021 3375 0975 169.07 39744 6,109.96 675.03 154.35 149.04 301.02 waa aL 248.56 11,058.48
|Accumulated deprecation as att April 2021 4037 22.38 11660 2.595.67 2391 coda 106.25 210.69 559.09 702 189.30 4908.22
Depreciation for dhe period a a2 9.49 18.58 279.35 aa.tt e201 4.84 12.85 56.02 200 17 529.68
Disposals : Z 02 219 erat 13007 703 1.90 057 s s ot 92.40
[Accumulated depreciation as at 31 August 2021 7 52.19 91.65 T3299 2807.61 258.95 769.12 109.19 22.97 591 7.82 201.06 541.46
[Net carrying amount as at 31 August 2021 B75 wa Ta 2e4as 3,302.35 i608 758.25 3085 76.05 2st 1129 7.50 S70702

 

 

Refer note 40 for expenses capitalised as patt ofthe cost ofthe property
During the period ended 31 August 2021,

 

 

The Comps
[No impairment loss or reversal of impairment loss in respect of any property,

6. The tlle deeds of all the immovable properties (other than properties where the Group is the lessee and the ease agreements are duly executed ln favour of the lessee) are held inthe name ofthe Group.

 

plant and equipment.

y has followed the cost model for accounting fr its property plant and equipment ad accordingly no revaluation of the assets has been carvied out

lant and equipment was recognised during the perio / years,

 

 

7. Effect of exchange diferences on translation of foreign operations is less than Rs, 0.01 million
Note 1 (b)
Right-of-use asset,
Following are the changes in the carying value of rights asst:

(8s. in milion)

i Plant and
Particulars Building sf Total

Balance as at} April 2018, 410592 383.75, 4809.07
Additions 849.15, 45.15 894.30
Depreciation forthe year (e135) (129.88) 71.23)
Derecogtion of right-o-use asset (refer note 37) (266.95) - (166.95)
Balance as at 31 March 2019 3,946.77, 299.02 4245.79

 

Balance as at 1 April 2019
Additions

Depreciation forthe year

De-recognition of right-of-use asset (refer note 37)
Balance as at 31 March 2020

Balance as at 1 April 2020
‘Acdltions

Depreciation forthe year

De-recognition of rightof-use asset (refer note 37)
Balance as at 21 March 2021

3,946.77 299.02 4245.79
4,110.31 571 1,116.02
(966.00) (121.76) (1087.76)
219.83) - (219.83)

 

3,871.25 192.97 4,054.22
362.03 - 1562.03
(4,119.26) - (1,119.26)
(289.96) (289.96)
3,024.06 12.97 3,207.03

 

Balance as at 1 April 2021,
‘Additions

Depreciation forthe period

De-tecognition of rightof-use asset (refer note 37)
Balance as at 31 August 2021

3,024.06 192.97 3,207.03
654.49 72.95 77.44
99.31) 26.43) (435.78),
(52.25) - (52.25)

 

“The aggregate depreciation expense on rightof-use aset Is included under depreciation and amortsation expense in the Revised Restated Consolidated Statement of Profit and Loss

253

1
2 sts having a writen down value of Rs. 49.20 million (31 March 2021: Rs, 87.38 millio, 31 March 2020: Rs, 139,30 milion, 31 March 2019: Rs. 196.30 million) included in disposals and subsequently added to inventory
3. Certain property, plant and equipment are hypothecated against borrowings, the detalls relating to which have been described in Nowe 17(a).
4
5.

 
