Heritage Foods Limited

FINANCIAL STATEMENTS Standalone 29 th Annual Report 2020-21 | 159 For Walker Chandiok & Co LLP For and on behalf of Board of Directors of Chartered Accountants Heritage Foods Limited FRN No: 001076N/N500013 Sanjay Kumar Jain N. Bhuvaneswari N Brahmani Partner Vice Chairperson & Managing Director Executive Director M.No. 207660 DIN : 00003741 DIN : 02338940 M Sambasiva Rao A Prabhakara Naidu Umakanta Barik President Chief Financial O ffi cer Company Secretary & M.No. FCA 200974 Compliance O ffi cer Place : Hyderabad Place : Hyderabad M.No. FCS 6317 Date : 19 May 2021 Date : 19 May 2021 Statement of Change in Equity for the year ended 31 March 2021 (All amounts in ₹ millions, except share data and where otherwise stated) A. Equity Share Capital (refer note 17) Number of Shares Amount As at 1 April 2019 46,398,000 231.99 Changes during the year - - As at 31 March 2020 46,398,000 231.99 Changes during the year - - As at 31 March 2021 46,398,000 231.99 B. Other equity (refer note 18) Reserves and Surplus OCI Total Capital reserve Capital redemption reserve Securities premium Warrants money appropriated General reserve Retained earnings Changes in fair value of equity instruments Balance as at 1 April 2019 12.11 8.10 378.41 31.87 842.74 4,838.95 1,705.45 7,817.63 Impact on account of adoption of Ind AS 116 - - - - - (2.94) - (2.94) Loss for the year - - - - - (1,600.04) - (1,600.04) Payment of dividend ( ₹ 2 per equity share) - - - - - (92.80) - (92.80) Dividend distribution tax - - - - - (19.07) - (19.07) Other comprehensive loss - - - - - (5.47) (1,705.99) (1,711.46) Balance as at 31 March 2020 12.11 8.10 378.41 31.87 842.74 3,118.63 (0.54) 4,391.32 Pro fi t for the year - - - - - 1,451.64 - 1,451.64 Payment of dividend ( ₹ 2.5 per equity share) (refer note 34) - - - - - (116.00) - (116.00) Transfer on disposal of equity instruments classi fi ed as FVTOCI - - - - - (17.15) 17.15 - Other comprehensive loss - - - - - (4.08) (17.23) (21.31) Balance as at 31 March 2021 12.11 8.10 378.41 31.87 842.74 4,433.04 (0.62) 5,705.65 This is the Standalone Statement of Changes in Equity referred to in our report of even date.