OTHER FINANCIAL INFORMATION

The audited standalone financial statements of our Company as at and for the year ended March 31, 2020, March
31, 2019, and March 31, 2018 and the reports thereon dated May 7, 2020, May 15, 2019 and July 3, 2018,
respectively (the “Standalone Financial Statements”) are available at www.craftsmanautomation.com. Our
Company is providing a link to this website solely to comply with the requirements specified in the SEBI ICDR
Regulations. The Standalone Financial Statements do not constitute, (i) a part of the Draft Red Herring Prospectus;
(ii) the Red Herring Prospectus, or (iii) this Prospectus, a statement in lieu of a prospectus, an offering circular,
an offering memorandum, an advertisement, an offer or a solicitation of any offer or an offer document to purchase
or sell any securities under the Companies Act 2013, the SEBI ICDR Regulations, or any other applicable law in
India or elsewhere in the world. The Standalone Financial Statements should not be considered as part of
information that any investor should consider to subscribe for or purchase any securities of our Company, or any
entity in which it or its shareholders have significant influence (collectively, the “Group”) and should not be
relied upon or used as a basis for any investment decision. Due caution is advised when accessing and placing
reliance on any historic or other information available in the public domain. None of the Group or any of its
advisors, nor any Book Running Lead Managers or the Selling Shareholders, nor any of their respective
employees, directors, affiliates, agents or representatives, accept any liability whatsoever for any loss, direct or
indirect, arising from any information presented or contained in the Standalone Financial Statements, or the
opinions expressed therein.

Set forth below are the details of accounting ratios as at December 31, 2020 and Fiscals 2020, 2019 and 2018
calculated on the of basis Restated Financial Information:
(in million, except otherwise stated)

 

Particulars December 31, Fiscal 2020 Fiscal 2019 Fiscal 2018
2020
Total Equity 7,716.11 7,188.98 6,832.59 5,966.57
Less: reserve on revaluation on land (654.23) (654.23) (654.23) (654.23)
Net worth as per regulation 2(1)(hh) 7,161.88 6,634.75 6,278.36 5,412.34
of SEBI ICDR Regulations
Profit attributable to the owners of 506.60 410.73 973.67 315.34

the company
Weighted average no. of Equity
Shares outstanding during the period

 

/ year
- For basic earnings per 20.12 20.12 20.12 20.12
Equity Share
- For diluted earnings per 20.12 20.12 20.12 20.12
Equity Share
Restated basic earnings per share (in 25.18 20.41 48.39 15.67
Xv
Restated diluted earnings per share 25.18 20.41 48.39 15.67
(in)
Return on net worth (%) 7.07% 6.19% 15.51% 5.83%
Net assets value per Equity Share of 355.93 329.73 312.02 268.98
face value & 5 (in 2)
EBITDA 2,946.39 4,065.51 4,566.80 3,051.81
Notes:

1. The above ratios are calculated as under:
a. Basic earnings per share = Net profit attributable to equity share holders/ Weighted average number of shares outstanding during the
year/period
b.Diluted earnings per share = Net profit attributable to equity share holders/ Weighted average number of diluted potential shares
outstanding during the year/period
c. Return on net worth (%) = Net profit attributable to equity share holders/ Net worth as the end of the year/period
d. Net asset value (Rs.) = Net worth/ Number of equity shares as the end of the year/period
2. Earnings per share (EPS) calculation is in accordance with Indian Accounting Standard (Ind AS 33 - Earnings per share).
3.Bonus shares issued on December 21, 2017 and sub-division of equity shares on April 30, 2018 have been reckoned for the purpose of
computing EPS & net asset value per share for the entire reporting period.
4. Basic earnings per equity share, Diluted earnings per equity share and Return on Net Worth for the nine months ended December 31, 2020
are not annualised.
5. EBITDA = EBITDA stands for earnings before interest, taxes, depreciation and amortization (Restated profit/ (loss) for the year/ period +
tax expense + exceptional items + Finance costs + depreciation and amortization).

 

 

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