Finance costs. Finance costs include interest expense measured at amortized costs on financial liabilities and
others, other borrowing costs, net loss on derivative contracts and foreign exchange differences treated as
adjustments to borrowing costs.

Depreciation and amortization expenses. Depreciation and amortization expenses includes the depreciation and
amortization of buildings, plant and machinery, demo assets, electrical installations and equipment, stores and
spares, vehicles, ATM sites, furniture and fixtures, computers, leasehold improvements, POS machines, right-
of-use asset and intangibles.

Our Results of Operations
The following table sets out financial data from our Restated Consolidated Statement of Profit and Loss for the

five months ended August 31, 2021 and the financial years 2021, 2020 and 2019, the components of which are
also expressed as a percentage of total income for such periods:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Five months ended For the Financial Year
August 31, 2021 2021 2020 2019
‘Amount | %of | Amount % of | Amount % of | Amount |  %of
@inmilli | Total | inmilli | Total | @inmilli | Total | @inmilli | Total
ons) Income ons) Income ons) Income ons) Income
Revenue
Revenue from operations 7,534.00 98.8 | 17,589.44 975 | 18,004.43 98.2 | 18,057.42 99.0
Other income 89.04 12 | 382.08 21) 330.83 18 | 178.88 1.0
Total income 7,623.04 100.0 | 17,971.52 100.0 | 18,335.26 100.0 | 18,236.30 100.0
Expenses
Cas at ae monies ahd 744,34 98 | 2,133.91 119 | 2,337.10 12.7 | 2,854.50 15.7
components consumed
Purchase of traded goods 238.80 3a 535.80 30 | 303.20 L7 | __ 524.00 29
(increasey/decrease in
inventories of finished goods 66.55 09} (39.62) (0.2) | 101.75 06} 147.01 08
and traded goods
Employee benefit expenses 1,088.12 143 |_2,771.66 15.4 | 2,800.76 15.3 |_2,748.80 15.1
Other expenses 3,544.61 46.5 | 7,802.17 43.4 | _7,837.84 42.7 | _7,533.24 a3
Finance costs 971.28 12.7 |_1,330.62 7.4 [1,304.01 7.1 [1,366.61 75
Depreciation and 1,016.39 13.3 | 2,596.48 14.4 | 2,446.65 13.3 | 2,273.25 125
amortisation expense
Profit / (loss) for the year /
period before share of (47.05) (0.6) 840.50 47 | 1,203.95 6.6 788.89 43
profit / (loss) of associate
and tax
Share of net profit(loss) of . =
ee (7.95) (0.1) | 26.23) (0.1) (8.71) (0.05) 0.00 0.00
Profit / (loss) before tax (5.00) 7) | __ 82427 46 | 1195.24 65 | 788.89 43
Total Tax Expense 126.05 L7 | 276.35 L5 | 365.10 2.0 | 126.95 07
Profit / (loss) for the year /
period attributable to (181.05) (2.4) | 547.92 3.0 | 830.14 45 | 661.94 36
equity shareholders

 

 

 

 

 

 

 

 

 

 

Five months ended August 31, 2021
Total Income. Our total income was 2 7,623.04 million for the five months ended August 31, 2021.

Revenue from Operations. Our revenue from operations was % 7,534.00 million for the five months ended
August 31, 2021.

Revenue from Operations From Segments
Our revenue from Payment Solutions was = 5,613.11 million for the five months ended August 31, 2021.

Our revenue from Banking Automation Solutions was 1,040.85 million for the five months ended August
31, 2021.

Our revenue from Other Automation Solutions segment was 2 880.4 million for the five months ended
August 31, 2021.

Other Income. Our other income was % 89.04 million for the five months ended August 31, 2021.

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