Page 155 - Arvind 2024

Corporate Overview Statutory Reports Financial Statements
Standalone Statement of Profit and Loss for the year ended March 31,2024 (Amount in Rs. Lac unless stated otherwise)
Particulars
Note
For the year 2023-24
244.69
For the year 2022-23
15,077.87
3,826.48
18,904.35
1,122.96
9,415.11
4,126.98
(9,369.20)
3,182.16
572.69
2,907.97
12,203.36
6,700.99
1,216.87
(7.75)
(21.47)
1,187.65
5,513.34
(44.10)
11.10
(33.00)
5,480.34
12.17
12.05
INCOME
Revenue from contracts with customers 19 Other income 20
Total Income
EXPENSES
Cost of construction materials and components consumed 21
Land development costs
Construction and labour costs
Changes in inventories 22
Employee benefit expenses 23 Finance costs 24 Depreciation and amortisation expense 3.1/3.2/3.3
Other expenses 25
Total Expenses
Profit from operations before tax
Tax expense:
Current tax 26
Adjustment of tax pertaining to earlier years 26
Deferred tax charge/ (credit) 26
Total tax expense
Net Profit for the year
Other Comprehensive Income
Items that will not be reclassified to profit or loss in subsequent periods
Remeasurement gains/(losses) on defined benefit plans
Income tax effect 26
Total other comprehensive income/(loss) for the year, net of tax
Total Comprehensive Income for the year
Earnings per equity share (nominal value per share Rs. 10/- 27 (March 31 2023: Rs. 10/-))
Basic
Diluted
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
11,727.81 3,745.25 15,473.06
363.23 1,366.16 2,917.61 1,481.86 1,875.54
556.64
128.01 2,049.60 10,738.65 4,734.41
1,004.97 (104.21) 6.34 907.10 3,827.31
(22.73) 5.72 (17.01)
3,810.30
8.71 8.41
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
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
Annual Report 2023-24 | 153