AGS Transact Technologies Limited

Annexure VII: Statement of Adjustments to the Revised Restated Consolidated Financial Information

‘Summarised below are the restatement adjustments made to the audited consolidated financial statements forthe period / years mentioned below and thelr impact on the equity ofthe Group:

(Rs. in million)
Particulars Note BH August 2021] 31 March 202i] 31. March 2020[ 31 March 2019]
(A) Total equity as per audited consolidated financial statements 3,497.35 3,506.62 498935 4050.80

 

 

 

(8) Material restatement adjustments:
(Audit qualifications - 7 -

 

 

 

 

!Total
(i) Adjustment due to prior period and other adjustment

‘Adjustment due to application of Ind AS 116, net of deferred tax impact ©, a : z : (601.46)
[© Total impact of adjustments = z = (601.46)
[(D) Total equity as per revised restated consolidated financial information A375 350662 490955 S20938

 

‘Summarised below are the restatement adjustments made to the audited consolidated financial statements forthe year/period ended 31 August 2021, 31 March 2021, 31 March 2020 and 31 March 2019 and thetr impact
‘on the profit (Joss) of the Group:

(Rs. in million)

 

 

Particulars Notes] 31 August 2021] 31 March 2021] 31 March 2020] _ 31 March 2019
JA) Net profit (oss) after tax as per audited consolidated financial statements 781.05)| a7 92 wa0.4 76149
Adjustments:

(8) Material restatement adjustments:
() Audit qualifications

 

 

 

 

 

 

 

 

 

 

!Total
(i) Adjustment due to prior period items and other adjustment
‘Adjustment due to application of Ind AS 116 0
(Increase)/decrease in total expenses
Depreciation on Rightof-use asset Z Z : (071.23)
Interest expense on lease liabilities : : : 643.98)
‘Write back of lease liabilities (net) and rent concession (refer note 37) 3 016
Other expenses- rent : : : 1,384.50
Deferred Tax impact wy 3 i : 31.00
(C) Total impact of adjustments 99:55)
[(D) Net Profit as per revised restated consolidated financial information a81.05)| HIM wo 61.94
Reconciliation of opening equity (Bs. in million)
[Particulars Note April 2018]

 

(A) Total opening equity as per audited consolidated fi

 

\dal statements 4021.02

(8) Material restatement adjustments:
() Audit qualifications

 

 

 

 

 

!Total
(i) Adjustment due to prior period items and other adjustment

‘Adjustment due to application of Ind AS 116, net of deferred tax impact ©, a (01.92)
[© Total impact of adjustments (01.92)
[(D) Total equity as per revised restated consolidated financial information 3519.00

 

 

 

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