Page 148 - Index

Notes
to the Consolidated Financial Statements for the year ended 31 March 2022
48. DISCLOSURE AS PER IND AS 115 - “REVENUE FROM CONTRACTS WITH CUSTOMER”
a) The entity determines transaction price based on expected value method considering its past experiences of refunds or significant reversals in amount of revenue. In estimating significant financing component, management considers the financing element inbuilt in the transaction price based on imputed rate of return. Reconciliation of Contracted Price vis-a-vis revenue recognized in profit or loss statement is as follows:
c) Any entity of the Group was not declared as a wilful defaulter by any bank or financial Institution or other lender during the financial year.
d) Ratios
Ratio
(a) Current Ratio
(b) Debt-Equity Ratio
(c) Debt Service Coverage Ratio
(d) Return on Equity Ratio
(e) Inventory turnover ratio
(f) Trade Receivables
turnover ratio
(g) Trade payables turnover ratio
(h) Net capital turnover ratio
(i) Net profit ratio
(j) Return on Capital employed
(k) Return on Investment
Numerator
Current Assets
Total Debt
Profit for the period before
tax+ Depreciation and amortization expense + Finance costs+ Impairment
Denomi- Current nator Year
Current 33.48 Liabilities
Shareholder’s 0.06 Equity
₹ in million
Interest & Lease Payments + Principal Repayments
12,666.88
For the year ended 31 March 2022
11,825.56
(46.36)
394.19
-
-
12,173.39
Particulars
Contracted price
Add/ (Less)- Discounts/ rebates provided to customer
Add/ (Less)- Performance bonus
Add/ (Less)- Adjustment for significant financing component
Add/ (Less)- Other adjustments
Revenue recognised in profit or loss statement
Profit for the period after tax
Revenue
from Operations
Revenue
from Operations
Gross Other Expense (–) FERV, Provisions, Loss on disposal of PPE
Average 0.09 Shareholder’s
Equity
Average 78.98 Inventory
Average 7.26 Trade
Receivables
(before
deducting provision)
Average 563.36 Trade
payables
Current 1.38 Assets –
Current
Liabilities
Revenue 0.38 from
Operations
Tangible Net 0.05 Worth + Total
Debt +
Deferred
Tax Liability
Average NA Investments
Project wise break up of revenue from contracts with Customers
Particulars
POWERGRID Vizag Transmission Limited POWERGRID Kala Amb Transmission Limited POWERGRID Parli Transmission Limited POWERGRID Warora Transmission Limited POWERGRID Jabalpur Transmission Limited Total
Revenue
from Operations
Profit for the period after tax
Earnings before interest and taxes
Interest
from Investment
₹ in million
For the year ended 31 March 2022
2,604.51
626.98
2,975.01
3,324.77
2,642.12
12,173.39
49. ADDITIONAL REGULATORY INFORMATION AS PER SCHEDULE III TO THE COMPANIES ACT, 2013
a) The Group does not hold benami property and no proceeding has been initiated or pending against the any entity of the Group for holding any benami property under the Prohibition of Benami Property Transactions Act, 1988 (as amended) and rules made thereunder as at the end of the financial year.
b) The Group do not have any transactions with struck off companies.
Being the first year of operation of the InvIT, comparative information for the immediately preceding financial year is not available.
e) The Group has not received/advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) through Intermediaries during the financial year.
146 Annual Report 2021-22