Standalone Statement of Profit and Loss for the year ended 31 March 2023 (All amounts in ` millions, except share data and where otherwise stated) Particulars Notes For the year ended 31 March 2023 31 March 2022 Income Revenue from operations 24 32,086.75 26,429.21 Other income 25 113.48 103.14 Total income 32,200.23 26,532.35 Expenses Cost of materials consumed 26 26,971.59 20,047.04 Purchase of stock-in-trade 846.78 579.88 Changes in inventories of fi nished goods, semi fi nished goods, stock-in- trade and work-in-progress 27 (1,758.67) 53.56 Employee benefi t expenses 28 2,039.18 1,768.13 Finance costs 29 31.68 32.01 Depreciation and amortisation expense 6,7&8 538.50 499.64 Impairment losses 6 2.08 4.24 Other expenses 30 2,635.71 2,103.85 Total expenses 31,306.85 25,088.35 Profit before exceptional items and tax 893.38 1,444.00 Exceptional Items 33 - (91.40) Profit before tax 893.38 1,352.60 Tax expense 31 Current tax expense 227.07 343.01 Deferred tax expense/(benefi t) 7.42 (5.75) Profit for the year 658.89 1,015.34 Other comprehensive income / (loss) (“OCI”) Items that will not be reclassified to profit or loss (i) Re-measurement loss on defi ned benefi t plan, net of tax (3.06) (0.20) (ii) Net gain on FVTOCI equity securities 0.09 0.07 Total other comprehensive loss for the year (2.97) (0.13) Total comprehensive income for the year 655.92 1,015.21 Earnings per equity share [EPES] (in absolute ₹ terms) 32 Par value per equity share 5.00 5.00 Basic and Diluted EPES 7.19 11.10 The accompanying notes referred to above form an integral part of the standalone fi nancial statements. This is the Standalone Statement of Profi t and Loss referred to in our report of even date. For Walker Chandiok & Co LLP For and on behalf of Board of Directors of Chartered Accountants Heritage Foods Limited Firm’s Registration No: 001076N/N500013 N Bhuvaneswari N Brahmani M Sambasiva Rao Vice Chairperson and Executive Director President Managing Director DIN: 02338940 DIN: 00003741 Sanjay Kumar Jain Srideep Madhavan Nair Kesavan A Prabhakara Naidu Umakanta Barik Partner Chief Executive Off icer Chief Financial Off icer Company Secretary & Membership No: 207660 M.No.FCA 200974 Compliance Off icer M.No. FCS 6317 Place : Hyderabad Place : Hyderabad Date : 25 May 2023 Date : 25 May 2023 Heritage Foods Limited | 31st Annual report 2022-23 190
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