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Sr. Particulars No. ADITYA BIRLA UltraTech Statement of Audited Consolidated Financial Results for the Three Months and Year Ended 31/03/2021 Three Months Ended 31/12/2020 31/03/2020 Year Ended in Crores 31/03/2020 ( Audited - Restated ) ( Refer Note 2 ) 31/03/2021 ( Audited ) ( Refer Note No 15 ) 31/03/2021 ( Unaudited ) ( Audited - Restated ) ( Refer Note 2 & 15 ) ( Audited ) I Continuing Operations : 1 2 3 Revenue from Operations Other Income Total Income ( 1 + 2 ) 4 Expenses 14,405.61 60.33 14,465.94 12,262.00 260.03 12,522.03 10,854.48 199.65 11,054.13 44,725.80 734.17 45,459.97 42,429.89 651.06 43,080.95 ( a ) Cost of Materials Consumed 1,932.82 1,669.24 1,519.19 5,793.67 5,727.98 ( b ) Purchases of Stock - in - Trade ( c ) Changes in Inventories of Finished Goods , Stock - in - Trade and Work - in - Progress ( d ) Employee Benefits Expense ( e ) Finance Costs ( f ) Depreciation and Amortisation Expense 280.14 250.20 238.77 841.99 1,147.91 198.87 ( 124.96 ) ( 230.97 ) 450.15 ( 357.83 ) 613.55 610.22 658.09 2,353.02 2,519.86 377.18 356.27 505.98 1,485.65 1,991.65 698.02 673.91 677.95 2,700.23 2,722.66 ( g ) Power and Fuel 2,703.68 2,401.92 2,136.39 8,331.18 8,516.87 ( h ) Freight and Forwarding Expenses 3,287.74 2,848.49 2,681.69 10,043.32 9,733.19 ( i ) Other Expenses ( Refer Note 10 ) 1,698.41 1,504.74 1,406.17 5,344.56 5,894.71 Total Expenses 11,790.41 10,190.03 9,593.26 37,343.77 37,897.00 5 Profit before Exceptional Items , Share in Profit / ( Loss ) of Associates & Joint Venture and Tax ( 3-4 ) 2,675.53 2,332.00 1,460.87 8,116.20 5,183.95 6 Exceptional Items ( Refer Note 4 ) 7 Share in Profit / ( Loss ) of Associates and Joint Venture ( net of tax ) 8 Profit before tax from continuing operations ( 5 + 6 + 7 ) 9 Tax Expense of continuing operations Current tax Deferred tax Charge / ( Credit ) ( Refer Note 9 ) 10 Net Profit for the period from continuing operations ( 8-9 ) Profit / ( Loss ) attributable to Non - Controlling Interest Profit attributable to the Owners of the Parent II Discontinued Operations : ( 38.82 ) 2.27 2,638.98 ( 0.02 ) 2,331.98 ( 1.44 ) 1,459.43 ( 260.74 ) 2.18 7,857.64 ( 1.23 ) 5,182.72 478.20 386.65 1,774.13 ( 1.10 ) 1,775.23 408.92 338.48 1,584.58 0.24 1,584.34 246.61 ( 2,024.03 ) 3,236.85 ( 3.38 ) 3,240.23 1,415.05 1,123.65 920.33 ( 1,488.49 ) 5,318.94 5,750.88 ( 1.25 ) 5,320.19 ( 4.38 ) 5,755.26 Profit before tax from discontinued operations 15.36 45.78 Exceptional Items- net ( Refer Note 1 and 3 ) 11 Profit before Tax from Discontinued Operations after exceptional items Less : ( Provision ) for Impairment of disposal group classified as held for sale Tax expenses of discontinued operations 12 Net Profit for the period from discontinued operations 13 Net Profit for the period ( 10 + 12 ) 17.35 166.50 149.06 15.36 ( 7.81 ) 7.55 45.78 183.85 149.06 ( 37.97 ) 7.81 ( 25.73 ) 15.21 142.91 ( 112.43 ) 36.63 Profit / ( Loss ) attributable to Non - Controlling Interest 1,774.13 ( 1.10 ) Profit attributable to the Owners of the Parent 1,775.23 1,584.58 0.24 1,584.34 3,236.85 5,461.85 5,750.88 ( 3.38 ) 3,240.23 ( 1.25 ) ( 4.38 ) 5,463.10 5,755.26 14 Other Comprehensive Income Items that will not be reclassified to profit or loss 79.34 ( 54.30 ) 79.34 ( 54.30 ) Income tax relating to items that will not be reclassified to profit or loss ( 28.82 ) 20.71 ( 28.82 ) 20.71 Items that will be reclassified to profit or loss 6.06 ( 6.09 ) 18.09 ( 30.61 ) 15.83 Income tax relating to items that will be reclassified to profit or loss ( 1.69 ) ( 1.71 ) 3.11 ( 3.31 ) 0.63 Other Comprehensive Income / ( Loss ) for the period 54.89 ( 7.80 ) ( 12.39 ) 16.60 ( 17.13 ) Other Comprehensive Income attributable to Non - Controlling Interest Other Comprehensive Income / ( Loss ) attributable to Owners of the Parent ( 0.44 ) ( 0.08 ) 55.33 ( 7.72 ) 15 Total Comprehensive Income for the period ( 13 + 14 ) 1,829.02 1,576.78 0.13 ( 12.52 ) 3,224.46 ( 0.55 ) 0.08 17.15 ( 17.21 ) 5,478.45 5,733.75 Total Comprehensive Income / ( Loss ) attributable to Non - Controlling Interest Total Comprehensive Income attributable to Owners of the Parent ( 1.54 ) 1,830.56 16 Paid - up Equity Share Capital ( face value 10 / - per share ) 17 Other Equity 288.65 0.16 1,576.62 288.64 ( 3.25 ) 3,227.71 288.63 ( 1.80 ) 5,480.25 288.65 43,886.03 ( 4.30 ) 5,738.05 288.63 38,755.13 18 Earnings per equity share ( of 10 / - each ) ( Not Annualised ) : ( a ) Basic Continuing operations ( b ) Diluted Continuing operations ( c ) Basic Discontinued operations ( d ) Diluted Discontinued operations ( e ) Basic Continuing & discontinued operations ( f ) Diluted Continuing & discontinued operations Notes : 61.54 54.93 112.35 184.44 61.52 54.92 112.31 184.38 199.55 199.49 - - 4.95 4.95 - 61.54 61.52 54.93 54.92 112.35 112.31 189.40 199.55 189.33 199.49 1. In terms of the National Company Law Appellate Tribunal's ( NCLAT ) order dated 14th November 2018 , approving the Resolution Plan submitted by the Company under the Insolvency and Bankruptcy Code , 2016 for acquisition of Binani Cement Limited , subsequently renamed UltraTech Nathdwara Cement Limited , ( " UNCL ” ) , a loan of USD 230.4 mn in 3B Binani Glassfibre SARL , ( " 3B " ) a company registered in Luxembourg was assigned to UNCL from IDBI Bank Limited which has been classified as " Non - current Assets / Disposal group held for sale " . Assignment of the loan was alongwith securities which included pledge over certain assets and shares of 3B in various forms in favour of UNCL . Since 3B has been in continuous default in servicing the loan , UNCL has enforced its pledge of 3B shares , consequent to which 3B has become a wholly owned subisidary of UNCL w.e.f 12/03/2021 . The Company continues to classify the asset as " Non current Assets / Disposal group held for sale " . Earlier , during the quarter ended 30/09/2020 an impairment provision of 271.18 crores has been made on a loan receivable ( asset held for sale ) from 3B based on the realizable value , this has been classified from continuing operations to discontinued operations for the year ended 31/03/2021 . 2. UltraTech Nathdwara Cement Limited's ( " UNCL " ) wholly owned subsidiary , Star Super Cement Industries LLC ( " SSCILLC " ) was previously classified as ' held for sale ' . During the three months ended 31/12/20 , it was decided to make it a part of the continuing operations , considering the synergies available with the existing capacity . Consequently , the Group had changed its plan to sell SSCILLC and instead continued its business operations . UNCL had sold SSCILLC to UltraTech Cement Middle East Investments Limited ( " UCMEIL " ) , which is a wholly owned subsidiary of the Company , on 23/11/2020 . Accordingly , SSCILLC has ceased to be classified ' held for sale ' and the financial results of SSCILLC previously presented as discontinued operations have been reclassified as per Ind AS 105 ' Non - current Assets Held for Sale and Discontinued Operations ' and included in income from continuing operations for all periods presented and required adjustments have been made to the carrying amount of assets and liabilities of SSCILLC . Accordingly , consolidated financial results for the quarter and year ended 31/03/2020 as included in this Statement have been restated . 3. During the year ended 31/03/2021 , UNCL through its subsidiary , Krishna Holdings Pte . Ltd , ( " Krishna " ) , a company incorporated in Singapore has completed the divestment of its entire equity shareholding of 92.5 % in its cement subsidiary at a net consideration of USD 94.70 million and has recorded net gain on divestment of € 437.68 crores . Page : 1/3