Standalone Profit and Loss Statement Reliance Infra

Net revenue from operations 9960.81

Other income 2058.27
Total Revenue 12019.08
Expenses
Cost of Power Purchased 3471.11
Cost Of Fuel 977.5
Operating And Direct Expenses 1453.75
Employee benefit expenses 1028.69
Finance costs 1789.28
Depreciation and amortisation 488.57
Other expenses 883.1
Total expenses 10092
Profit before exceptional items and tax 1927.08
Add: Exceptional items 346
PBT 2273.08
Current tax 100.45
Tax for earlier years 8.26
Less: MAT Credit Entitlement 0
Deferred tax (Net) 35.26
Total Tax expenses from Discontinuing operations 143.29
Net profit for the year 1985.82
Dividend (%) 85
Dividend 223.54
Tax on Dividend 45.1
Per share data (in Rs.)
Dividend Per Share 8.5
Earnings per share 75.51
Book Value per share 825.51
Market price per share 533.6
Standalone Balance Sheet Reliance Infra
Equity & Liabilities
Share capital 263.03
Revaluation Reserves 421.21
Reserves & Surplus 21025.89
Total Shareholders' fund 21710.13
Non-current Liabilities
Long term borrowings 10540.06
Deferred tax liabilities (Net) 356.39
Other long term liabilities 2133.75
Long term provisions 380
13410.2
Current liabilities
Short term borrowings 3904.22
Trade payables 4562.32
Other current liabilities 6617.82
Short term provisions 959.64
16044
Total 51164.33
Assets
Fixed Assets
Tangible assets 7696.39
Intangible assets 12.13
Capital work in progress 168.61
7877.13

Non current investments 17939.93

Defferred tax assets (net) 0
Long term loans and advances 894.29
Other non-current assets 2739.23
21573.45
29450.58
Current Assets
Current investments 3212.79
Inventories 424.96
Trade receivables 2404.4
Cash and Bank Balances 256.09
Short term loans and advances 13334.33
Other current assets 2081.18
21713.75
Total 51164.33
NCA 5669.75
Reliance Infra IRB Infra Table-1: Cash Flow Statements: Tot
Reliance Infra
10535.56 5130.23 3847.48 Sources of Cash
1562.65 123.92 113.01 1
12098.21 5254.15 3960.49 2
3
3685.18 - - 4
1087.45 371.3 434.48 5
2036.02 1682.68 871.49 6
976.19 246.08 189.84 7
1518.14 1063.34 931.2 8
486.86 853.34 707.06 9
790.31 169.54 139.98 10
10580.15 4386.28 3274.05 11
1518.06 867.87 686.44 12
0 0 0
1518.06 867.87 686.44
190.2 315.96 216.88
0 0 0
0 -82.25 -75.42
-205.53 -2.11 2.62 Uses of Cash

1533.39 636.27 542.36 1

80 20 15 2
210.39 140.58 136.76 3
42.83 28.87 25.35 4
5
8 2 1.5 6
58.31 18 16 7
805.64 145.98 71.18444 8
432.75 232.35 244.2
IRB Infra
Change Change
263.03 0 351.45 351.45 0 Surplus/(deficit) =Sources of cash-U
495.44 -74.23 0 0 0 Inc in Cash & BB (as per Balance Sh
20428.93 596.96 1982.65 1798.32 184.33
21187.4 522.73 2334.1 2149.77 184.33
0 0 Table-2.Amplified CF Statements
8546.32 1993.74 1184 1404.98 -220.98 Reliance Infra
297.39 59 0 Sources of Cash
2627.16 -493.41 711.95 857.22 -145.27 1
380 0 1.24 1.03 0.21 2
11850.87 1559.33 1897.19 2263.23 -366.04 3
0 0 4
7058.02 -3153.8 1313.15 592.47 720.68 5
3895.09 667.23 818.34 454.59 363.75 6
 5008.43 1609.39 1490.09 1615.21 -125.12 7
570.77 388.87 0.82 71.22 -70.4 8
16532.31 -488.31 3622.4 2733.49 888.91 9
49570.58 1593.75 7853.69 7146.49 707.2 10
0 0 11
0 0 12
6702.66 993.73 0 0 0 13
15.18 -3.05 0 0 0
983.9 -815.29 0 0 0
7701.74 175.39 0 0 0
0 0 Uses of Cash
14875.38 3064.55 2465.74 2308.73 157.01 1
0 0 0.66 0.65 0.01 2
474.4 419.89 2868.37 2312.1 556.27 3
3807.51 -1068.28 21.41 25.49 -4.08 4
19157.29 2416.16 5356.18 4646.97 709.21 5
26859.03 2591.55 5356.18 4646.97 709.21 6
0 0 7
3231.33 -18.54 6 8 -2 8
386.62 38.34 0 0 0 9
5190.61 -2786.21 100.56 92.4 8.16 10
145.63 110.46 960.19 885.26 74.93
10766.05 2568.28 1414.14 1343.81 70.33
2991.31 -910.13 16.62 170.06 -153.44 Surplus/(deficit) =Sources of cash-U
22711.55 -997.8 2497.51 2499.53 -2.02 Inc in Cash & BB (as per Balance Sh
49570.58 1593.75 7853.69 7146.5 707.19
6179.24 -509.49 -1124.89 -233.96 -890.93 Exp inc in R&S =PAT-Div-DDT
Actual inc (as per Balance Sheet)
Addl inc/(dec)=Actual Inc-Exp inc

Table-4: CF Statements-W
Reliance Infra
Sources of WC
1
2
3
4
5
6

Total sources of WC
Uses of WC for other than WC purposes
1
2
 3
4
5

Total uses for Non-WC purpose

Funds available/(Released) for/from
Changes in WC components
Component
1
2
3
4
5
6
7
8
9
10

Net Dec in WC
 sh Flow Statements: Total Cash Basis
IRB Infra
Sources of Cash
Reserves & Surplus 596.96 1
Long term borrowings 1993.74 2
Deferred tax liabilities (Net) 59 3
Trade Payables 667.23 4
Other current liabilities 1609.39 5
Short term provisions 388.87 6
Intangible assets 3.05 7
Capital work in progress 815.29
Other non-current assets 1068.28
Current investments 18.54
Trade receivables 2786.21
Other current assets 910.13

Total 10916.69

Uses of Cash

Other long term liabilities 493.41 1

Short term borrowings 3153.8 2
Tangible assets 993.73 3
Non current investments 3064.55 4
Long term loans and advances 419.89 5
Inventories 38.34 6
Short term loans and advances 2568.28 7
Revaluation Reserves 74.23 8
9

Total 10806.23
eficit) =Sources of cash-Uses of cash 110.46
& BB (as per Balance Sheet) 110.46

mplified CF Statements
IRB Infra
Sources of Cash
PAT 1985.82 1
Long term borrowings 1993.74 2
Deferred tax liabilities (Net) 59 3
Trade Payables 667.23 4
Other current liabilities 1609.39 5
Short term provisions 388.87 6
 Intangible assets 3.05 7
Capital work in progress 815.29 8
Other non-current assets 1068.28 9
Current investments 18.54
Trade receivables 2786.21
Other current assets 910.13
Depreciation and amortisation 488.57

Total 12794.12

Uses of Cash
Other long term liabilities 493.41 1
Short term borrowings 3153.8 2
Tangible assets 993.73 3
Non current investments 3064.55 4
Long term loans and advances 419.89 5
Inventories 38.34 6
Short term loans and advances 2568.28 7
Revaluation Reserves 74.23 8
Depreciation and amortisation 488.57 9
Divident with DDT 268.64 10
11
Total 11563.44
eficit) =Sources of cash-Uses of cash 1230.68
& BB (as per Balance Sheet) 110.46
Difference 1120.22
R&S =PAT-Div-DDT 1717.18
(as per Balance Sheet) 596.96
ec)=Actual Inc-Exp inc -1120.22

able-4: CF Statements-WC Basis

IRB Infra
Sources of WC
Reserves & Surplus 596.96 1
Long term borrowings 1993.74 2
Deferred tax liabilities (Net) 59 3
Intangible assets 3.05
Capital work in progress 815.29
Other non-current assets 1068.28

4536.32
for other than WC purposes Uses of WC for other than WC purposes
Other long term liabilities 493.41 1
Tangible assets 993.73 2
 Non current investments 3064.55 3
Long term loans and advances 419.89 4
Revaluation Reserves 74.23 5

r Non-WC purpose 5045.81

lable/(Released) for/from WC -509.49
WC components Changes in WC components
Change
Trade Payables -667.23 1
Other current liabilities -1609.39 2
Short term provisions -388.87 3
Current investments -18.54 4
Trade receivables -2786.21 5
Other current assets -910.13 6
Short term borrowings 3153.8 7
Inventories 38.34 8
Short term loans and advances 2568.28 9
Change in Cash and BB 110.46

-509.49
Is there a case of short-term funds
diverted to long-term purpose?
Reserves & Surplus 184.33
Long term provisions 0.21
Short term borrowings 720.68
Trade payables 363.75
Other non-current assets 4.08
Current investments 2
Other current assets 153.44

1428.49

Long term borrowings 220.98

Other long term liabilities 145.27
Other current liabilities 125.12
Short term provisions 70.4
Non current investments 157.01
Defferred tax assets (net) 0.01
Long term loans and advances 556.27
Trade receivables 8.16
Short term loans and advances 70.33

1353.55
74.94
74.93

PAT 636.27
Reserves & Surplus 184.33
Long term provisions 0.21
Short term borrowings 720.68
Trade payables 363.75
Other non-current assets 4.08
 Current investments 2
Other current assets 153.44
Depreciation and amortisation 853.34

Total 2918.1

Long term borrowings 220.98

Other long term liabilities 145.27
Other current liabilities 125.12
Short term provisions 70.4
Non current investments 157.01
Defferred tax assets (net) 0.01
Long term loans and advances 556.27
Trade receivables 8.16
Short term loans and advances 70.33
Depreciation and amortisation 853.34
Divident with DDT 169.45
Total 2206.89
711.21
74.93
636.28
466.82
184.33
-636.28

Reserves & Surplus 184.33

Long term provisions 0.21
Other non-current assets 4.08

188.62
for other than WC purposes
Long term borrowings 220.98
Other long term liabilities 145.27
 Non current investments 157.01
Defferred tax assets (net) 0.01
Long term loans and advances 556.27

1079.54
-890.92
WC components

Short term borrowings -720.68

Trade payables -363.75
Current investments -2
Other current assets -153.44
Other current liabilities 125.12
Short term provisions 70.4
Trade receivables 8.16
Short term loans and advances 70.34
Change in Cash and BB 74.93

-890.92
s there a case of short-term funds No
iverted to long-term purpose?