Heritage Foods Limited

Heritage Foods Limited 268 Particulars As at 31 March 2021 As at 31 March 2020 Current assets Inventories 5.10 - Financial assets (i) Cash and cash equivalents 39.78 14.01 Other assets 0.65 0.29 Other current assets 7.41 1.01 Total current assets 52.94 15.31 Total assets 427.57 229.37 Liabilities Non - current liabilities Financial liabilities (i) Borrowings 120.22 52.06 (ii) Other fi nancial liabilities 12.26 11.89 Other liabilities 0.51 - Total non - current liabilities 132.99 63.95 Current liabilities Financial liabilities (i) Borrowings 0.99 - (ii) Trade payables 2.68 - (iii) Other fi nancial liabilities 40.33 12.31 Other liabilities 1.07 0.38 Total current liabilities 45.07 12.69 Net assets 249.51 152.73 ( ii ) Summarised Statement of Pro fi t and Loss Particulars For the year ended 31 March 2021 31 March 2020 Total income 1.17 1.15 Expenses Cost of materials consumed 1.26 - Changes in inventories of fi nished goods (0.27) - Employee bene fi ts expense 18.56 6.34 Other expenses 18.32 8.41 Others 7.46 0.41 Total expenses 45.33 15.16 Loss before tax ( 44.16 ) ( 14.01 ) Tax expense - - Loss for the year ( 44.16 ) ( 14.01 ) Other comprehensive income for the year - - Total comprehensive loss for the year ( 44.16 ) ( 14.01 ) Summary of the signi fi cant accounting policies and other explanatory information (All amounts in ₹ millions, except share data and where otherwise stated)