Investor Presentaiton
Consolidated Profitability Highlights (as per IND-AS)
Rs mn
REVENUE
Operating Expenses
EBITDA
FY19
FY18
50,072
36,546
35,358
24,635
14,714
11,911
EBITDA margin
29.4%
32.6%
Interest
10,213
9,938
Depreciation
2,582
2,914
Income/(Loss) from of associates & JVs
-10
592
Exceptional Items
601
Profit Before Tax
1,306
-349
Tax
Profit After Tax
1,709
837
-403
-1,187
Significant Accounting Treatment
Unwinding of Premium Obligations
2,856
2,818
Premium Paid
2,226
2,190
Financial Liability on account of CCD of ACL
1,224
1,744
ɅSH KA
IND-AS accounting treatment for CCDs in Ashoka
Concession
CCDs issued to SBI Macquarie treated as Financial
Liability & Recorded as Fair Value in Financial
Statement
Current Liabilities - Obligation Towards investor in
subsidiary of Rs. 14,816 mn created and reduced from
Retained Earnings in FY19
FY18 & FY19 P&L statement charged Rs. 1,744 mn
and Rs. 1,224 mn respectively
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