AGS Transact Technologies Limited
Annexure II- Revised Restated Consolidated Statement of Profit and Loss

(Rs. in million)
Periodended Year ended Year ended Year ended

 

 

   

         

 

     

 

 

Particulars Note
31 August 2021__31March2021__31March 2020 _ 31 March 2019
Tncome
Revenue from operations 26 17,589.44 18,004.43 18,057.42
Other income 7 382.08 330.8: 178.88
‘Total income 7,623.04 17,971.52 16,335.26 18,236.30
Expenses
Cost of raw materials and components consumed 28 744.34 2,133.91 2,337.10 2,854.50
Purchase of traded goods 29 238.80 535.80 303.20 524.00
(Iincrease)/decrease in inventories of finished goods and traded goods 30 66.55 (39.62) 101.75 147.01
Employee benefit expenses 31 1,088.12 2771.66 2,800.76 2,748.80
Other expenses 32 7,802.17 7,837.84 7,533.24
‘Total expenses before interest, depreciation and amortisation 13,380.65 13,807.55
Earnings before interest, tax, depreciation and amortisation (EBITDA) (954.61 GADB.75
Finance costs 33 971.28 1,330.62 1,304.01 1,366.61
Depreciation and amortisation expense 183 1,016.39 2,596.48 2,446.65 2,273.25
Profit / (Loss) for the year/period before share of profit/(loss) of asso (47.05) 840.50 1,203.95 788.89
Share of net loss of associate (7.95) (16.23) (671)
Profit / (Loss) before tax 824.27 195.24
‘Tax expense:
Current tax
~ for the year / period 7 111.75 252.19 337.41 292.96
-adjustment of tax relating to previous years - 43.19 (431) (32.76)
Deferred tax (credit)/charge 7 14.30 (29.03) 32.00 (133.25)
Total tax expense 126.05 276.35 365.10 126.95
Profit / (Loss) for the year / period attributable to equity shareholders 547.92 830.14 66
Other comprehensive income
Items that will not be reclassified to Revised Restated Consolidated Statement of Profit and
Loss in subsequent year
Remeasurements of defined benefit plans 35 32.82 (1.29) (19.46) (18.26)
Income tax relating to the above 7(b) (7.94) 0.36 4.90 5.77
Items that will be reclassified to Revised Restated Consolidated Statement of Profit and Loss in
subsequent year
Exchange differences in translating financial statements of foreign operations (0.11) 28.04 17.57 26.68
Other comprehensive income for the year/period attributable to equity shareholders 24.77 27.11 3.01 14.19

 

‘Total comprehensive income for the year/period

Attributable to :
Equity holders of the parent (156.28) 575.03, 833.15 676.13
Non-controlling interests “ « * i.

Earnings per equity share (Nominal value of equity shares of Rs. 10 each, fully paid up) *
Basic earnings per share (Rs.) 34 (1.53) 4.62 7.00 5,
Diluted earnings per share (Rs.) 34 (1.53) 455 6.90 5.5:
[Face value per share: Rs. 10]

* EPS for the five months period ended 31 August 2021 is not annualised

 

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

As per our examination report of even date attached.

For BSR & Co. LLP For and on behalf of the Board of Directors of

Chartered Accountants AGS Transact Technologies Limited

Firm's Registration No: 101248W/W-100022 CIN : U72200MH2002PL.C138213,

Rajesh Mehra Ravi Goyal Stanley Johnson P.

Partner Managing Director Executive Director

Membership No. 103145, DIN: 01374288 DIN: 08914900
Saurabh Lal Sneha Kadam
Chief Financial Officer Company Secretary
Membership No.: 504653 Membership No.: 31215

Place: Mumbai Place: Mumbai

Date : 6 January 2022 Date : 6 January 2022

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