Page 222 - Arvind 2024

Consolidated Balance Sheet as at March 31, 2024 (Amount in Rs. Lac unless stated otherwise)
ASSETS
Non-current assets
Property, plant and equipment 3.1
Capital work in progress 3.1
Other Intangible assets 3.2
Right of use assets 3.3
Intangible assets under development 3.2
Financial assets
(i) Other financial assets 9
Deferred tax assets (net) 26
Income tax assets (net)
Other non-current assets 11
Total non-current assets
Current Assets
Inventories 10 Financial assets
(i) Investment in joint ventures 4
(ii) Investments 5
(iii) Trade receivables 6
(iv) Cash and cash equivalents 7
(v) Bank balance other than (iv) above 8
(vi) Other financial assets 9
Other current assets 11
Total current assets
Total assets
EQUITY AND LIABILITIES
Equity
Equity share capital 12
Other equity 13
Equity attributable to equity holders of the parent
Non-controlling interests
Total Equity
Liabilities
Non-current liabilities
Financial liabilities
(i) Borrowings 14
(ii) Lease Liabilities
Long term provisions 17
Deferred tax liabilities (net) 26
Total non-current liabilities
Current liabilities
Financial liabilities
(i) Borrowings 14
(ii) Lease Liabilities
(iii) Trade payables
Total outstanding dues of micro enterprise and small enterprises 15
Total outstanding dues of creditors other than micro enterprise and 15 small enterprises
(iv) Other financial liabilities 16
Other current liabilities 18
Short term provisions 17
Current tax liabilities (net)
Total current liabilities Total equity and liabilities
Summary of Material Accounting Policies 2.3
The accompanying notes are an integral part of these consolidated 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
4,795.68
1,865.27
188.29
338.98
-
14,387.78
2,601.14
1,159.52
13,565.47
38,902.13
1,36,195.91
8.33
10,320.04
261.84 6,302.70 11.48
9,301.60
8,934.74
1,71,336.64
2,10,238.77
4,534.40
44,921.73
49,456.13
13,160.93
62,617.06
9,094.81
339.92
411.65
50.58
9,896.96
1,556.92
30.49
304.58
12,060.40
1,557.72
1,21,536.38
51.58
626.67
1,37,724.74
2,10,238.77
4,527.01
1,572.11
42.19
73.92
144.20
3,830.20
3,041.91
1,231.35
2,111.42
16,574.31
95,703.18
24.62 8,324.43
271.29 6,360.78 4.40
13,721.37
10,076.50
1,34,486.57
1,51,060.88
4,531.20
42,109.97
46,641.17
2,898.96
49,540.13
14,270.75
75.65
271.00
-
14,617.40
230.09
3.66
99.43
5,893.98
1,578.88
78,820.72
69.98
206.61
86,903.35
1,51,060.88
Particulars
Note As at As at March 31, 2024 March 31, 2023
220 | 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