Heritage Foods Limited | 32nd Annual Report 2023-24

Consolidated STRATEGIC REVIEW STATUTORY REPORT FINANCIAL STATEMENTS 245 HERITAGE FOODS LTD | 32ND ANNUAL REPORT 2023-24 Consolidated Statement of Changes in Equity for the year ended 31 March 2024 (All amounts in ₹ millions, except share data and where otherwise stated) A. Equity Share Capital Notes Number of shares Amount As at 1 April 2022 4,63,98,000 231.99 Changes in equity share capital 16 4,63,98,000 231.99 As at 31 March 2023 9,27,96,000 463.98 Changes in equity share capital 16 - - As at 31 March 2024 9,27,96,000 463.98 B. Other equity (refer note 17) Reserves and Surplus OCI Noncontrolling interest 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 2022 (14.97) 8.10 378.41 31.87 842.74 5,097.91 (0.55) 0.04 6,343.55 Profit for the year - - - - - 579.76 - (0.04) 579.72 Payment of dividend (₹2.50 per equity share) - - - - - (116.00) - - (116.00) Other comprehensive income / (loss), net of taxes - - - - - (2.88) 0.09 - (2.79) Rights issue expenses adjusted - - (9.79) - - - - - (9.79) Balance as at 31 March 2023 (14.97) 8.10 368.62 31.87 842.74 5,558.79 (0.46) - 6,794.69 Profit for the year - - - - - 1,065.49 - - 1,065.49 Payment of dividend (₹2.50 per equity share) - - - - - (231.99) - - (231.99) Other comprehensive income / (loss), net of taxes - - - - - (10.76) 0.18 - (10.58) Balance as at 31 March 2024 (14.97) 8.10 368.62 31.87 842.74 6,381.53 (0.28) - 7,617.61 The accompanying notes referred to above form an integral part of the consolidated financial statements. This is the Consolidated Statement of Changes in Equity 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 Officer Chief Financial Officer Company Secretary & Membership No: 207660 M.No.FCA 200974 Compliance Officer M.No. FCS 6317 Place : Hyderabad Place : Hyderabad Date : 29 May 2024 Date : 29 May 2024

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