Craftsman Automation Limited

Annexure VI: Statement of Restatement Adjustments to Audited Consolidated Financial Statements
(All amounts are in INR Millions unless otherwise stated)

PART A: Statement of Restatement Adjustments to Audited Consolidated Financial Statements

Reconciliation between audited total comprehensive income and restated total comprehensive income

 

 

 

 

Period ended Year ended
Ramieiats an March 31 2020 | March 312019 | March 312018
[Audited total comprehensive income 52127 40630 899.60 272.40
Restatement adjustments:
Impact of lease accounting as per Ind AS 116 - income / (loss) 881 16.40 (33.07) (24.99)
Irax impact of above (294) (5.67) 1159 8.65
Restated total comprehensive income 52744 417.03 878.12 256.06

 

 

 

Reconciliation between audited equity and restated equity

 

Parsieatars As at December] As at March 31| As at March 31 | Asat March 31
312020 2020 2019 2018

 

|Audited Equity 7,737.30 7,215.90 6,870.20 5,982.70

Restatement adjustments:
(i) Audit qualifications

(ii) Changes in accounting policies

 

Impact of lease accounting as per Ind AS 116 - income / (loss) (32.75) (4142) (87.78) (24.71)
Tax impact of above 11.56 14.50 20.17 858
Restated Equity 771641 7,188.98 6832.59 5,966.57

 

 

 

 

 

 

 

 

 

 

Changes in accounting policie
Ind AS 116:
Ind AS 116 - Leases replaced the erstwhile accounting standard on lease accounting Ind AS 17 with effect from 01st April 2019. To ensure consitency of

accounting policies in the restated consolidated financial information, the Group has considered adoption of this standard w.ef 01st April 2017. The
impact of Ind AS 116 has been adjusted in the respective years

PART-B: Regrouping
Appropriate regroupings have been made in the Restated Consolidated Financial Information, wherever required, by reclassification of the

corresponding terms of income, expense, assets, liabilities and cash flows, in order to bring them in line with the accounting policies and classification
as per latest consolidated financial statements of the Group for the nine months period ended 31st December 2020.

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