AGS Transact Technologies Limited
Annexure VI: Notes to the Revised Restated Consolidated Financial Information

(Rs. in million)

 

Particulars BL August 2021 31.March 2021. © 31 March 202031. March 2019

 

Note 14
Other current assets
Unsecured, considered good

Premium on purchase of property, plant and equipment (refer note 43) 58.40 58.40 58.40 54.53
Prepaid rent 0.98 0.10 :
Other prepaid expenses 135.04 176.58 190.20 135.7
One time upfront fees 1491 1463 1467 1463
Balances with government authorities 20.17 25.91 ar 109.41
Accrued interest on fixed deposits and others, © od - :
Initial public offer related expenses (refer note below) - - 73.83
Advance to employees 21.62 10.27 715
Other advances 345.43 430,00, 323.73

 

Note:
For the five months period ended 31 August 2021:

The Company has incurred initial public offer related expenses of Rs.41.51 million in connection with proposed public offer of equity shares. ‘The inital public offer related expenses shall be shared in the proportion.
‘mutually agreed between the Company and the Selling Shareholders in accordance with applicable law. Also, includes amounts receivable from related parties in this regard (refer note 49).

For the year ended 31 March 2020:
The Company was in the process of launching its initial public offer (IPO), accordingly the Company had filed DRHP with Securities and Exchange Board of India (SEBI) on 6 August 2018. As per the in-principle
approval received from SEBI the prescribed timeline for opening the subscription was til 4 October 2019. The Company had incurred expenses to the tune of Rs, 102.21 million which has been charged to the
Revised Restated Consolidated Statement of Profit and Loss during the year ended 31 March 2020.

For the year ended 31 March 2019:
‘The Company had incurred during the year ended 31 March 2018, initial public offer related expenses of Rs.73.83 million in connection with proposed public offer of equity shares. ‘The initial public offer related
expenses was to be shared in the proportion mutually agreed between the Company and the Selling Shareholders in accordance with applicable law. The Company's share of expenses was to be adjusted against
securities premium to the extent permissible under Section 52 of the Act on successful completion of initial public offer.

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