1、 nancial statements 2023 KPMG Assurance and Consulting Services LLP an Indian Limited Liability Partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited,a private English company limited by guarantee.All rights reserved.Illu

2、strative Ind AS consolidated financial statements for the year ended 31 March 2024 March 2024 2|Illustrative Ind AS consolidated financial statements 2024 KPMG Assurance and Consulting Services LLP an Indian Limited Liability Partnership and a member firm of the KPMG global organization of independe

3、nt member firms affiliated with KPMG International Limited,a private English company limited by guarantee.All rights reserved.About this publication 4 Consolidated financial statements Consolidated Balance Sheet 6 Consolidated Statement of Profit and Loss 11 Consolidated Statement of Changes in Equi

4、ty 16 Consolidated Statement of Cash Flows 19 Notes to the consolidated financial statements for the year ended 31 March 2024 1.Reporting entity 23 2.Basis of preparation 23 3.Material accounting policies 27 4A.Changes in material accounting policies 61 4B.Standards issued but not yet effective 61 5

5、.Operating segments 62 6.Discontinued operation 72 7.Disposal group held for sale 75 8.Acquisition of subsidiary 77 9.Revenue from operations 84 10.Other income 89 11.Cost of materials consumed 90 12.Changes in inventories 90 13.Employee benefits expense 91 14.Finance costs 92 15.Depreciation and am

6、ortisation expense 92 16.Other expenses 93 17 Income taxes 96 18.Property,plant and equipment and capital work-in-progress 105 19.Intangible assets 111 20.Biological assets 119 21.Investment property 126 22.Investments accounted for using the equity method 128 23.Non-controlling interests 132 24.Inv