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Notes forming part of the Consolidated Financial Statements as at 31 March, 2020

Date of issue of
preference share

21

2019

(3,106.42) (3,205.72)
Prior Period Errors - (0.55)
Restated (3,106.42) (3,206.27)
5.97 99.86
(3,100.44) (3,106.42)

21.1 The prior period expenses and income accounted for during the year have been treated in accordance
with Ind AS-8. The relevant adjustments have been made and the corresponding previous year gures
have been restated, including in the retained earnings for gures prior to previous year.

As such, Expenses amounting to `2.69 Crore accounted for during the current year, were pertaining to
previous year(s). Therefore as per Ind AS – 8, these prior period expenses have been shifted to
previous year and the relevant expenses for previous year are restated, resulting in the reduction of
Prot After Tax for previous year by ` 2.69 Crore. Consequently, opening Reserves and Surplus for the
current year have also been reduced by the same amount. Also Other Current Liabilities for the previous
year have been restated and increased by ` 3.58 Crore and Current Assents for the previous year have
been restated and increased by `1.47 Crore.

2019

(178.56) (90.11)
(190.79) (88.45)

(369.36) (178.56)

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