OTHER FINANCIAL INFORMATION

The accounting ratios required under Paragraph 11 of Part A of Schedule VI of the SEBI ICDR Regulations are
given below:

(in million other than shared data)

 

Particulars For the period Forthe period Fiscal2021  Fiscal2020 Fiscal 2019
ended June 30, ended June 30,
2024 2020

Restated earnings per

Equity Share (in %) - “3.64 “1.65 0.68 10.08 5.93
Basic

Restated earnings per

Equity Share (in %) - 3.64 “1.65 0.68 10.08 5.93
Diluted

oo Worth -7.20% -3.10% 1.25% 18.38% 13.55%

Net asset value per : -
Equity Share (in 2) 50.56 53.20 54.21 54.85 43.74

EBITDA -59.18 -152.08 463.49 1,265.05 799.88
* Return on Net Worth (%) = Restated profit or loss for the year divided by Total Equity at the end of the year.
(1) Not annualised.
Notes: Basic and diluted earnings per Equity Share are computed in accordance with Indian Accounting Standard (Ind AS) 33 ‘Earnings per
Share’ prescribed under section 133 of the Companies Act, 2013 read with rule 3 of the Companies (Indian Accounting Standards) Rules,
2015 (as amended).

 

The audited financial statements of our Company as at and for the year ended March 31, 2021, March 31, 2020,
and March 31, 2019 and the reports thereon dated June 17, 2021, September 17, 2020 and August 1, 2019,
respectively (“Audited Financial Statements”) are available at www.gocolors.com. Our Company is providing
a link to this website solely to comply with the requirements specified in the SEBI ICDR Regulations. The Audited
Financial Statements do not constitute, (i) a part of the Red Herring Prospectus; or (ii) this Prospectus, a statement
in lieu of a prospectus, an offering circular, an offering memorandum, an advertisement, an offer or a solicitation
of any offer or an offer document to purchase or sell any securities under the Companies Act, 2013, the SEBI
ICDR Regulations, or any other applicable law in India or elsewhere in the world. The Audited Financial
Statements should not be considered as part of information that any investor should consider to subscribe for or
purchase any securities of our Company, or any entity in which it or its shareholders have significant influence
(collectively, the “Group”) and should not be relied upon or used as a basis for any investment decision. None of
the Group or any of its advisors, nor any BRLMs or the Selling Shareholders, nor any of their respective
employees, directors, affiliates, agents or representatives accept any liability whatsoever for any loss, direct or
indirect, arising from any information presented or contained in the Audited Financial Statements, or the opinions
expressed therein.

Non-GAAP Measures

Certain non-GAAP measures like EBITDA, EBITDA margin, Net Worth, return on Net Worth, Net Asset Value
per Equity Share, debt equity ratio and total borrowings/ equity (“Non-GAAP Measures”) presented in this
Prospectus are a supplemental measure of our performance and liquidity that are not required by, or presented in
accordance with, Ind AS, Indian GAAP, or IFRS. Further, these non-GAAP Measures are not a measurement of
our financial performance or liquidity under Ind AS, Indian GAAP, or IFRS and should not be considered in
isolation or construed as an alternative to cash flows, profit/ (loss) for the year/ period or any other measure of
financial performance or as an indicator of our operating performance, liquidity, profitability or cash flows.
generated by operating, investing or financing activities derived in accordance with Ind AS, Indian GAAP, or
IFRS. In addition, these non-GAAP Measures are not a standardised term, hence a direct comparison of similarly
titled non-GAAP Measures between companies may not be possible. Other companies may calculate the non-
GAAP Measures differently from us, limiting its usefulness as a comparative measure. Although the non-GAAP
Measures are not a measure of performance calculated in accordance with applicable accounting standards, our
Company’s management believes that it is useful to an investor in evaluating us because it is a widely used
measure to evaluate a company’s operating performance. See ‘Risk Factors — We have in this Prospectus included
certain Non-GAAP Measures and certain other industry measures related to our operations and financial
performance. These Non-GAAP Measures and industry measures may vary from any standard methodology that
is applicable across the Indian retail industry and therefore may not be comparable with financial or industry
related statistical information of similar nomenclature computed and presented by other companies’ on page 48.

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