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Particulars 1. Income ( a ) Revenue from operations ( b ) Other income Total income 2. Expenses ( a ) Cost of materials consumed VARUN BEVERAGES VARUN BEVERAGES LIMITED Corporate identification number : L74899DL1995PLC069839 Registered office : F - 2 / 7 , Okhla Industrial Area , Phase - I , New Delhi - 110020 Corporate office : RJ Corp House , Plot No - 31 , Institutional Area , Sector - 44 , Gurugram - 122002 ( Haryana ) Tel : + 91-124-4643100 , Fax : + 91-124-4643303 , E - mail : complianceofficer@rjcorp.in , Website : www.varunpepsi.com Statement of consolidated financial results for the quarter and year ended on 31 December 2021 Three months ended on 31 December 2021 ( See Note 2 ) 17,649.36 8.54 Three months ended on 30 September 2021 ( Unaudited ) 24,404.34 369.34 24,773.68 Three months ended on 31 December 2020 ( See Note 2 ) 17,657.90 in million , except per share data Year ended on Year ended on 31 December 2021 ( Audited ) 13,513.39 55.69 13,569.08 89,582.91 679.25 90,262.16 31 December 2020 ( Audited ) 65,557.91 369.72 65,927.63 7,977.61 10,813.98 5,490.24 39,689.13 26,885.09 ( b ) Excise duty 306.01 422.76 204.48 1,350.61 1,056.49 ( c ) Purchases of stock - in - trade 426.04 362.74 163.39 1,654.69 925.87 ( d ) Changes in inventories of finished goods , stock - in- ( 665.55 ) 146.79 ( 349.74 ) ( 997.22 ) ( 171.59 ) trade and work - in - progress ( e ) Employee benefits expense 2,598.08 2,662.08 2,317.33 10,076.99 8,897.36 ( f ) Finance costs 372.94 426.88 619.85 1,847.00 2,811.04 ( g ) Depreciation and amortisation expense 1,292.73 1,384.92 1,346.74 5,312.62 5,287.02 ( h ) Other expenses 4,931.49 5,049.44 3,965.44 21,262.26 15,946.01 Total expenses 17,239.35 21,269.59 13,757.73 80,196.08 61,637.29 3. Profit / ( Loss ) before exceptional items and tax ( 1-2 ) 418.55 3,504.09 ( 188.65 ) 10,066.08 4,290.34 4. Exceptional items 665.29 5. Profit / ( Loss ) before tax ( 3-4 ) 418.55 3,504.09 ( 188.65 ) 10,066.08 3,625.05 6. Tax expense : ( a ) Current tax 10.32 381.98 41.89 1,341.98 423.85 ( b ) Adjustment of tax relating to earlier periods / years 66.13 281.88 23.84 350.06 153.69 ( c ) Deferred tax 16.20 261.23 ( 181.96 ) 913.52 ( 525.20 ) Total tax expense 92.65 925.09 ( 116.23 ) 2,605.56 52.34 7. Net profit / ( loss ) after tax ( 5-6 ) 325.90 2,579.00 ( 72.42 ) 7,460.52 3,572.71 8. Other comprehensive income A Items that will not be reclassified to profit or loss 45.54 ( 49.44 ) ( 59.78 ) B Income tax relating to items that will not be reclassified to profit or loss ( 9.77 ) 13.52 14.84 85.99 ( 18.93 ) ( 115.38 ) 29.53 C Items that will be reclassified to profit or loss ( 265.24 ) ( 35.14 ) 204.28 ( 365.92 ) ( 531.02 ) D Income tax relating to items that will be reclassified to profit or loss ( 178.94 ) ( 7.64 ) Total other comprehensive loss ( 229.47 ) ( 71.06 ) ( 19.60 ) ( 298.86 ) ( 624.51 ) 9. Total comprehensive income for the period / year ( including non - controlling interest ) ( 7 + 8 ) 96.43 2,507.94 ( 92.02 ) 7,161.66 2,948.20 10. Net profit attributable to : A Owners 164.91 2,401.41 ( 197.33 ) B Non - controlling interest 160.99 177.59 124.91 6,940.52 520.00 3,289.95 282.76 11. Other comprehensive income attributable to : A Owners ( 229.58 ) ( 70.90 ) B Non - controlling interest 0.11 ( 0.16 ) ( 19.59 ) ( 0.01 ) ( 298.87 ) 0.01 ( 624.57 ) 0.06 12. Total comprehensive income attributable to : A Owners B Non - controlling interest ( 64.67 ) 161.10 2,330.51 177.43 ( 216.92 ) 124.90 6,641.65 520.01 2,665.38 282.82 13. Paid - up equity share capital ( face value of 10 each ) 14. Other equity 4,330.33 4,330.33 2,886.89 4,330.33 36,468.75 2,886.89 32,353.12 15. Earnings per share ( of 10 / - each ) ( not annualised for quarters ) : ( a ) Basic ( b ) Diluted See accompanying notes BEVERAGES ARUN B NEW DELHI * LIMITED 0.38 5.55 0.38 5.55 ( 0.46 ) ( 0.46 ) 16.03 16.03 7.60 7.60 SIGNED FOR IDENTIFICATION PURPOSES ONLY WALKER CHANDIOK CHARTERED APAS CO LLP Chartered OUNTANTS & OLLP C40030 New Delhi ountants