Page 154 - Arvind 2024

Standalone Balance Sheet as at March 31, 2024 (Amount in Rs. Lac unless stated otherwise)
ASSETS
Non-current assets
Property, plant and equipment
Other Intangible assets
Right of use assets
Intangible assets under development
Financial assets
(i) Investments
(ii) Loans
(iii) Other financial assets
Deferred tax assets (net)
Income tax assets (net)
Other non-current assets
Total non-current assets
Current Assets
Inventories Financial assets
(i) Investments
(ii) Trade receivables
(iii) Cash and cash equivalents
(iv) Bank balance other than (iii) above
(v) Loans
(vi) Others financial assets
Other current assets
Total current assets
Total assets
EQUITY AND LIABILITIES
Equity
Equity share capital
Other equity
Total Equity
Liabilities
Non-current liabilities
Financial liabilities
(i) Borrowings
(ii) Lease Liabilities
Long term provisions
Total non-current liabilities
Current liabilities
Financial liabilities
(i) Borrowings
(ii) Lease Liabilities
(iii) Trade payables
Total outstanding dues of micro enterprise and small enterprises
Total outstanding dues of creditors other than micro enterprise and small enterprises
(iv) Other financial liabilities
Other current liabilities
Short term provisions
Current tax liabilities (net)
Total current liabilities Total equity and liabilities
Summary of Material Accounting Policies 2.2
The accompanying notes are an integral part of these standalone financial statements.
As per our report of even date
For S R B C & CO LLP
Chartered accountants
ICAI Firm Registration No. 324982E/E300003
per Sukrut Mehta
Partner
Membership No. : 101974 Place : Ahmedabad
Date : May 6,2024
Particulars
Note As at As at March 31, 2024 March 31, 2023
3.1 1,024.92 890.28
3.2 179.03 29.75
3.3 338.98 73.92
3.2 - 144.19
4 23,083.02 14,959.88
5 11,520.04 21,639.84
9 6,054.84 1,380.29
26 74.94 42.37
2.17 289.98
11 14,273.97 16,134.12
56,551.91 55,584.62
10 27,694.85 18,052.43
4 11,752.19 9,457.87
6 187.00 178.31
7 3,892.16 1,914.38
8 11.48 4.40
5 6,200.00 5,400.00
9 5,778.14 4,594.10
11 1,600.09 2,830.43
57,115.91 42,431.92
1,13,667.82 98,016.54
12 4,534.40 4,531.20
13 52,522.38 48,354.35
57,056.78 52,885.55
14 4,660.85 4,977.19
40 339.92 75.65
17 411.65 271.00
5,412.42 5,323.84
14 1,530.09 215.85
40 30.49 3.66
15 45.09 75.98
15 3,034.81 1,571.36
16 4,817.21 364.75
18 41,106.37 37,368.24
17 51.58 69.98
582.98 137.33
51,198.62 39,807.15
1,13,667.82 98,016.54
152 | Arvind SmartSpaces Limited
For and on Behalf of Board of Directors of
Arvind SmartSpaces Limited
CIN : L45201GJ2008PLC055771
Sanjay Lalbhai
Chairman
DIN : 00008329
Prakash Makwana
Company Secretary
Place : Ahmedabad Date : May 6,2024
Kamal
Singal
MD & CEO
DIN : 02524196