Page 118 - FBL AR 2019-20

Fermenta Biotech Limited
Annual Report 2019-20

Standalone Statement of Changes in Equity for the year ended March 31, 2020
(a) Equity share capital
( H in Lakhs )
March 31, 2020 March 31, 2019
(Refer note 1.2)
Balance at the beginning of the year 458.64 229.32
Add: Issue of shares pursuant to scheme of amalgamation (Refer note 1.2) 22.15 -
Add: Issue of Bonus shares 961.58 229.32
Balance at the end of the year 1,442.37 458.64

(b) Other equity
( H in Lakhs )
Reserves and Surplus Items of other Total
comprehensive
income
Unrealised Capital Capital Capital General Share Retained Equity
gain/ redemption reserve reserve reserve options earnings instruments
(loss) on reserve pursuant to outstanding through OCI
dilution amalgamation account
Balance as at April 01, 2018 - - - 1,140.00 4,171.15 - 923.88 7.56 6,242.59
Additions pursuant to scheme (4,242.23) 70.00 1,074.20 - 565.55 - 10,184.16 1.70 7,653.38
of amalgamation
(Refer note 1.2)
Profit for the year - - - - - - 11,035.29 - 11,035.29
Recognition of share based - - - - - 52.80 - - 52.80
payments
Payment of dividend - - - - - - (138.25) - (138.25)
(including dividend
distribution tax)
Utilised for issue of bonus - - - - (229.32) - - - (229.32)
shares
Other comprehensive income - - - - - - (151.18)* 2.57 (148.61)
/ (loss) for the year
Balance as at March 31, 2019 (4,242.23) 70.00 1,074.20 1,140.00 4,507.38 52.80 21,853.90 11.83 24,467.88
Profit for the year - - - - - - 6,367.04 - 6,367.04
Recognition of share based - - - - - 554.69 - - 554.69
payments
Payment of dividend - - - - - - (719.84) - (719.84)
(including dividend
distribution tax)
Incremental expenses on - - - - - - (72.27) - (72.27)
amalgamation
Utilised for issue of bonus - - - - (961.58) - - - (961.58)
shares
Other comprehensive income - - - - - - 170.56* 11.34 181.90
for the year
Balance as at March 31, 2020 (4,242.23) 70.00 1,074.20 1,140.00 3,545.80 607.49 27,599.39 23.17 29,817.82
*Represents remeasurement of defined benefit plan
See accompanying notes 1-64 to the Standalone financial statements
In terms of our report attached
For DELOITTE HASKINS & SELLS LLP For and on behalf of the Board of Directors of
Chartered Accountants Fermenta Biotech Limited (Formerly known as DIL Limited)

Rajesh K. Hiranandani Krishna Datla Satish Varma Prashant Nagre
Partner Managing Director Executive Director Chief Executive Officer

Sumesh Gandhi Srikant N. Sharma
Chief Financial Officer Company Secretary
Mumbai, August 28, 2020 Thane, August 28, 2020

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