AGS Transact Technologies Limited

Annexure III- Revised Restated Consolidated Statement Of Changes In Equity

(2) Equity share capital

(Bs. in million)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Particulars 31 August 2021 31. March 2021. 31 March 2020 31 March 2019
Balance ar the beginning of the year paiod 720398 T0553 120358 T2053
Changes in equity share capital due to prior period ereors : : -
Less: Treasury shares* (4.12) 8.) (18.12) 8.)
‘Balance atthe end of the year period 7105.81 7105.8 7105.81 7105.8
“Movement of Treasury share capital
Balance atthe begining af the year / period (a.12) cs.) (18.12) (886)
Share options exercised during the year i é 07a
‘Balance atthe end of the year/ period aia) aa aaa) a.12)
(©) Other equity (8s. in million)
Reserves & Surpias
Securities Employee _-Debenture General reserve Retained Foreign Total Attributable to Total
Particulars premium stock options earnings currency attributable to NCI
reserve reserve translation owners of the
reserve Company

[Balance as at 31 March 2078 220777 a2 : 10.00 50799 7a 2595 = 205555
‘Adjustment on inal application of Tnd AS 176, ne of taxes
(eter ne 97 of Aare VD) : : : - grin : erie : gue
‘Adjusted balance as at 1 Ape 2010 220777 Taz = To.00 07 7a 20s z 23403
Poli or the year - = : Tog = 061.94 ‘661.94
Cte comprehensive income forthe year z . (24s) 26.68 1420 14.20
Employee compensation expenses recognised during the year - 51.20 * = 2 51.20 51.20
Pru on share options exercised during the year 216 : : : : 216 216
‘Balance as at 31 March 2019 2299.93 a 70.00 55.53 33.95 3063.53 : 3,063.53
Poli or the year a Z 330.14 5 330.14 a 30.14
Cer comprehensive income forthe year 2 : (456) 1757 301 s 301
Dividend paid 2 : : (120.38) - (120.38) - (220.29)
Dividend distribution tax 7 - (24.75) - 2475) (2475)
Divided on treasury shares (refer note 15 of Annexure VI) 2 181 : 181 181
Employee compensation expenses recognised during the year _ 50.39 3 z s 50.39 50.39
‘Balance as at 31 March 2020 2209.55 Tas z 70.00 1778 TS 303.74 = 3,003.74
Peli forthe year = . 54792 F 54792 547.92
(ther comprehensive income forthe year - : : 093) 2725 26.32 - 26.32
Employee compensation expenses recognised during the year : 22.83 : = * 22.83 A 22.83
Pzemnium on share options exercised during the year 2 : i a : a
‘Balance as at 31 March 2021 2209.55 a7 z 10.00 1g7A7 777 a00 = a0
Las forthe period 2 - 2 (81.05) Z (81.05) z (81.05)
Cte comprehensive income forthe period 7 : 2.88 oan 2477 2477

_ 701 . 2 = 701 701
Employee compensation expenses recognised during the period
“Transfers fom retained earings a z 550.00 (50.00) * z -
[Balance as at 31 August 2021 2209.55 Ta 350.00 To.00 7,168.60 7a.66 aise = 5154

 

 

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

‘As per our examination report of even date atached
For BSR & Co, LLP

(Chartered Accountants
Firm’s Registration No: 101248W/W-100022

Rajesh Mehra
Partner
Membership No. 103145

Place: Mumbai
Date: 6 January 2022

226

For and on behalf ofthe Board of Dieectors of
AGS Transact Technologies Limited
CIN : U72200MH2002PLC138213,

Ravi Goyal
Managing Director
DIN: 01374288,

Stanley Johnson P.
Executive Director
IN: 08914900

Saurabh Lal
Chief Financiat Oficer
“Membership No. 504653,

‘Sneha Kadam
‘Company Secretary
Membership No. 21215

Place: Mumba
Date : 6 January 2022
