Boat Unlisted Shares Annual Reports

Boat Unlisted Shares

The document is an independent auditor's report on the standalone financial statements of Imagine Marketing Limited (formerly known as Imagine Marketing Private Limited) for the year ended 31 March 2024. The report includes an opinion, basis for opinion, and details regarding other information, management's and board of directors' responsibilities, and auditor's responsibilities. It also contains a report on other legal and regulatory requirements, including matters specified in the Companies (Auditor's Report) Order, 2020 and Rule 11 of the Companies (Audit and Auditors) Rules, 2014. Annexure A provides a statement on matters specified in paragraphs 3 and 4 of the Order. Annexure B provides a report on internal financial controls with reference to the standalone financial statements. **Opinion:** The auditor states that the standalone financial statements provide the information required by the Companies Act, 2013 and present a true and fair view of the company's state of affairs as of March 31, 2024, including its loss, other comprehensive income, changes in equity, and cash flows for the year then ended, in conformity with accounting principles generally accepted in India. **Basis for Opinion:** The audit was conducted in accordance with the Standards on Auditing (SAs) specified under Section 143(10) of the Act. The auditor believes that the audit evidence obtained is sufficient and appropriate to provide a basis for their opinion, and that they are independent of the Company, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India. **Other Information:** The Management and Board of Directors are responsible for the other information in the Company's director's report (excluding the financial statements and auditor's report). The auditor's opinion does not cover this other information, and they do not express any assurance conclusion thereon. Their responsibility is to read the other information and consider any material inconsistencies or misstatements, and they have nothing to report in this regard. **Management's and Board of Directors' Responsibilities:** The Management and Board of Directors are responsible for preparing standalone financial statements that give a true and fair view, maintaining adequate accounting records, selecting and applying appropriate accounting policies, making reasonable judgments and estimates, and designing, implementing, and maintaining adequate internal financial controls. They are also responsible for assessing the Company's ability to continue as a going concern and overseeing the Company's financial reporting process. **Auditor's Responsibilities:** The auditor's objectives are to obtain reasonable assurance about whether the standalone financial statements are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes their opinion. This includes exercising professional judgment, maintaining professional skepticism, identifying and assessing risks of material misstatement, obtaining an understanding of internal control, evaluating the appropriateness of accounting policies and reasonableness of accounting estimates, and evaluating the overall presentation of the financial statements. They are also responsible for expressing an opinion on whether the company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls. **Report on Other Legal and Regulatory Requirements:** * **Companies (Auditor's Report) Order, 2020 ("the Order"):** A statement on matters specified in paragraphs 3 and 4 of the Order is included in Annexure A, to the extent applicable. * **Section 143(3) of the Act:** The auditor confirms that they have sought and obtained all necessary information and explanations, proper books of account have been kept, the standalone financial statements are in agreement with the books of account, and the standalone financial statements comply with the Ind AS specified under Section 133 of the Act. * **Rule 11 of the Companies (Audit and Auditors) Rules, 2014:** In the auditor's opinion, the Company has disclosed the impact of pending litigations and has made provision for material foreseeable losses on long-term contracts. There were no amounts required to be transferred to the Investor Education and Protection Fund, and the management has represented that no funds have been advanced or loaned or invested with the understanding that the intermediary shall ultimately lend or invest in other parties identified by the Company. The Company has neither declared nor paid any dividend during the year. The Company has used accounting softwares for maintaining its books of account relating to general ledger, inventory and customer order and billing management, which have a feature of recording audit trail (edit log) facility and the same has operated throughout the year for all relevant transactions recorded in the respective softwares except that the feature of recording audit trail (edit log) facility was not enabled at the database level for the accounting softwares related to general ledger and inventory to log any direct data changes. Furthermore, where audit trail (edit log) facility was enabled and operated throughout the year, we did not come across any instance of audit trail feature being tampered with. The remuneration paid by the Company to its directors during the current year is in accordance with the provisions of Section 197 of the Act, approved by the shareholders, with no other details prescribed to be commented upon. **Annexure A - Statement on Matters Specified in the Companies (Auditor's Report) Order, 2020** The annexure details various observations concerning property, plant, and equipment (PPE), inventory, loans and advances, guarantees and security, compliance with Sections 185 and 186 of the Act, deposits, cost records, statutory dues, unrecorded income, default in repayment of loans, funds taken from any entity or person, and reporting on fraud and internal audit. * The Company has maintained proper records showing full particulars, including quantitative details and situation, of Property, Plant and Equipment and intangible assets. * There is a regular program of physical verification of PPE, with no material discrepancies noted during the year. * The Company has no immovable property (other than lease agreements). * The Company has not revalued its Property, Plant and Equipment (including Right of Use assets) or intangible assets or both during the year. * There are no proceedings initiated or pending against the Company for holding any benami property. * The inventory, except goods-in-transit and stocks lying with third parties, has been physically verified by the management during the year. * There is a minor difference in the quarterly returns filed by the Company with banks or financial institutions. * The Company has not provided any guarantee or security or granted any advances in the nature of loans, secured or unsecured, to companies, firms, limited liability partnership or any other parties during the year. The Company has made investments in companies (Subsidiary and Joint Venture) and granted unsecured loans to a subsidiary company, in respect of which the requisite information is as below. * The loan given to the subsidiary, along with interest, is repayable on demand, and the Company has not demanded repayment. * The Company has not given any advances in the nature of loan to any party during the year. * The Company has not renewed or extended any loans, or granted fresh loans to settle overdues of existing loans. * The Company has complied with the provisions of Section 186 of the Act with respect to investments made and loans given. * The Company has not provided any guarantee or security as specified under Sections 185 and 186 of the Act. * The Company does not have liability in respect of Service tax, Duty of excise, Sales tax and Value added tax during the year since effective 1 July 2017, these statutory dues has been subsumed into GST. * No fraud by or on the Company has been noticed or reported during the audit. * Transactions with related parties are in compliance with Section 177 and 188 of the Act, where applicable. * The Company has an internal audit system commensurate with its size and nature of its business. * The Company has incurred cash losses in the current and immediately preceding financial year. * There has been no resignation of the statutory auditors during the year. **Annexure B - Report on the Internal Financial Controls with reference to the Standalone Financial Statements** This section provides the auditor's opinion on the adequacy and operating effectiveness of the Company's internal financial controls with reference to the standalone financial statements, based on the criteria established by the Company considering the essential components of internal control stated in the Guidance Note. * **Opinion:** The auditor states that the Company has adequate internal financial controls with reference to financial statements and such internal financial controls were operating effectively as at 31 March 2024. * **Management's and Board of Directors' Responsibilities for Internal Financial Controls:** The Company's Management and the Board of Directors are responsible for establishing and maintaining internal financial controls based on the internal financial controls with reference to financial statements criteria established by the Company considering the essential components of internal control stated in the Guidance Note. * **Auditor's Responsibility:** The auditor's responsibility is to express an opinion on the Company's internal financial controls with reference to financial statements based on the audit. **Standalone Balance Sheet Highlights (as at 31 March 2024):** * **Total Assets:** ₹17,054.36 million * **Total Equity:** ₹4,715.47 million * **Total Liabilities:** ₹12,338.89 million Key assets include Property, Plant, and Equipment (₹214.27 million), Right-of-use assets (₹266.26 million), Intangible assets (₹412.85 million), Investments in Subsidiaries, Associate, and Joint Venture (₹3,246.24 million), and Inventories (₹4,293.23 million). Key liabilities include Borrowings (Non-Current: ₹5,039.95 million, Current: ₹3,561.92 million), and Trade Payables (₹2,168.31 million). **Standalone Statement of Profit and Loss Highlights (for the year ended 31 March 2024):** * **Revenue from Operations:** ₹31,037.78 million * **(Loss) for the year:** ₹(535.93) million Key expenses include Purchases of stock-in-trade (₹22,634.39 million), Employee benefits expense (₹967.29 million), and Finance costs (₹628.39 million). **Key Financial Ratios (for the year ended 31 March 2024):** * **Current Ratio:** 1.71 times * **Debt-Equity Ratio (CCPS treated as financial liability):** 1.82 times * **Inventory Turnover Ratio:** 5.15 times * **Trade Receivables Turnover Ratio:** 14.81 times **Related Party Transactions:** * Sales of goods to Kaha Pte. Ltd.: ₹2.60 million * Purchase of goods from Kaha Pte. Ltd.: ₹15.41 million * Remuneration to Key Management Personnel: Disclosed The independent auditor's report provides a comprehensive view of Imagine Marketing Limited's financial status and compliance with accounting standards and legal requirements for the fiscal year 2024.

Boat Unlisted Shares

Imagine Marketing Limited's Annual Report for 2022-23 provides corporate information including Board of Directors and key personnel: * Mr. Sameer Mehta is the Whole-time Director & Chief Executive Officer (effective May 4, 2023). * Mr. Aman Gupta is a Whole-time Director. * Mr. Vivek Gambhir is a Non-Executive Director (effective May 4, 2023). * Other Independent Directors: Mr. Anish Saraf, Mr. Aashish Kamat, Mr. Anand Ramamoorthy, Mr. Deven Waghani, and Mrs. Purvi Sheth. * Key management also includes Mr. Ankur Sharma (Chief Financial Officer) and Mr. Gaurav Nayyar (Chief Operation Officer). Mr. Mukesh Ranga is the Company Secretary. The registered office is located in Mumbai, Maharashtra, while the corporate office is in New Delhi. The company's statutory auditors are M/s. BSR & Co. LLP (Chartered Accountants), and the secretarial auditors are M/s. M Siroya and Company. The company's bankers include The Hongkong and Shanghai Banking Corporation Limited, RBL Bank Limited, ICICI Bank Limited, Axis Bank Limited, HDFC Bank Limited, Standard Chartered Bank, Citi Bank N.A., and DBS Bank India Limited. The report outlines ordinary and special businesses to be transacted at the 10th Annual General Meeting (AGM) to be held on October 30, 2023, via video conferencing. Ordinary businesses include adopting the audited standalone and consolidated financial statements for the year ended March 31, 2023, and the re-appointment of Mr. Aman Gupta as a Director. Special businesses include seeking approval for waivers of recovery of excess managerial remuneration paid to Mr. Aman Gupta, Mr. Sameer Ashok Mehta, and Mr. Vivek Gambhir for the financial year ended March 31, 2023. The notice also seeks member approval for the remuneration to be paid to Mr. Aman Gupta and Mr. Sameer Ashok Mehta for the financial year 2023-24, which includes an annual remuneration of Rs. 2.50 Crore each, along with a performance-linked bonus, and for remuneration to be paid to Non-Executive Director(s) and Independent Directors. The notice discusses that the AGM will be conducted through VC/OAVM in compliance with the Companies Act, 2013, read with MCA Circulars. The remote e-voting period is set for Wednesday, October 25, 2023 at 9.00 A.M.(IST) and ends on Sunday, October 29, 2023 at 5.00 P.M. (IST). An explanatory statement regarding the waiver of excess remuneration is included, noting that while approving the remuneration of Mr. Aman Gupta, Mr. Sameer Ashok Mehta and Mr. Vivek Gambhir, the members had also approved the payment of "Minimum Remuneration" in the event of inadequacy or absence of profits, subject to approvals. The Nomination and Remuneration Committee and the Board of Directors consider the remuneration justified given their key roles. The statement also discusses the proposed remuneration for Mr. Aman Gupta and Mr. Sameer Ashok Mehta for FY 2023-24 and the remuneration of Non-Executive and Independent Directors. Annexure I contains additional information as required under Schedule V of the Act, including the nature of the industry, the date of commencement of commercial production, and financial performance indicators. It also provides background details, job profiles, suitability, and past remuneration for Mr. Aman Gupta and Mr. Sameer Ashok Mehta, as well as details of Non-Executive and Independent directors including Mr. Aashish Kamat, Mr. Anand Ramamoorthy, Mr. Deven Waghani, Mrs. Purvi Sheth and Mr. Vivek Gambhir. Finally, other information including the reasons for any losses and steps taken for improvement are stated. The note lists two loss-making subsidiaries, stating that they are in the wireless hearable and smartwatch business segments. Annexure II provides details of directors seeking appointment/re-appointment at the 10th Annual General Meeting (Pursuant to Secretarial Standards - 2 on General Meetings]. The Directors' Report provides financial highlights and discusses the Company's affairs and business operations. It notes withdrawal of the Draft Red Herring Prospectus (DRHP) on October 26, 2022, and the shifting of the registered office. The capital structure of the company, including the authorized and paid-up share capital, and changes during the year are detailed, with the company authorized for INR 29,97,28,000 divided into 16,08,28,000 Equity shares. Information about Employees' Stock Option Plans and details of Subsidiaries and Associate Companies are provided. There is a mention of material events. In accordance with the provisions of the Act, Members of the Company, at the 9th Annual General Meeting held on December 23, 2022, had accorded their approval for payment of remuneration by way of commission to Non- Executive Director(s) and Independent Directors of the Company

Boat Unlisted Shares

Imagine Marketing Limited Annual Report-2021-22 Summary: **Overview:** The document is the Annual Report for 2021-22 of Imagine Marketing Limited, the parent company of the boAt lifestyle brand. The report includes notice of the 9th Annual General Meeting (AGM) scheduled for December 23, 2022, financial performance details, and information on the company's board, key personnel, and operations. It also covers regulatory compliances, auditor reports, and various resolutions to be considered at the AGM. **Corporate Information (Page 2):** * Board of Directors & Key Managerial Personnel: * Key personnel include: Mr. Sameer Mehta, Mr. Aman Gupta, and Mr. Vivek Gambhir (Whole-time Directors); and Mr. Anish Saraf (Non-Executive Director). * Registered and Corporate Offices: Addresses in Mumbai and New Delhi, respectively, along with contact details. * Bankers: Lists The Hongkong and Shanghai Banking Corporation Limited, RBL Bank Limited, and others. * Auditors: M/s. BSR & Co. LLP (Statutory) and M/s. M Siroya and Company (Secretarial). **Notice of Annual General Meeting (AGM) (Pages 3-22):** * **Date & Time:** Friday, December 23, 2022, at 11:30 a.m. (IST) via video conference. * **Ordinary Businesses:** * Adoption of audited standalone and consolidated financial statements for the year ended March 31, 2022. * Re-appointment of Mr. Sameer Ashok Mehta as a Director. * **Special Businesses:** * Appointment of Mr. Sameer Ashok Mehta as Whole Time Director. The remuneration includes Rs. 2.50 Crore per annum plus a performance linked bonus. * Appointment of Mr. Aman Gupta as Whole Time Director. Similar remuneration structure to Mr. Mehta. * Appointment of Mr. Vivek Gambhir as Whole Time Director. Remuneration of Rs. 3 Crore per annum plus performance bonus. * Approval of remuneration by way of commission to Non-Executive and Independent Directors for the financial year ended March 31, 2022, and for a period of five years. * Amendment of Articles of Association of the Company. * Approval of Employee Stock Option Plan for employees of the Subsidiaries Company(ies). * Approval for ESOPs granted to employee above 1% of the total paid-up share Capital of the Company under the “Imagine Management Stock Option Plan-2021 for employees of the Subsidiary Companies * **E-voting Information:** Details for remote e-voting and attending the AGM via video conference are provided, including instructions, deadlines (remote e-voting from December 20, 2022, 9:00 A.M. to December 22, 2022, 5:00 P.M.), and contact information for assistance. **Explanatory Statement (Pages 23-29):** * Detailed justification for the special resolutions, including rationale for appointing the Whole Time Directors (Mr. Mehta, Mr. Gupta, Mr. Gambhir) and setting their remuneration. * Details regarding remuneration to Non-Executive & Independent Directors, and proposed changes to the Articles of Association. * Information on Employee Stock Option Plans (ESOPs). **Directors' Report (Pages 33-49):** * **Financial Performance:** Summary of standalone and consolidated financial performance, including total income, expenditure, and profit for the financial year ended March 31, 2022, compared to the previous year (31.03.2021) * **Dividend:** No dividend recommended. * **Transfer to IEPF:** Unclaimed dividend is to be transferred to Investor Education and Protection Fund * **State of Company Affairs:** Discussion of industry trends, regulatory reforms, and the company's operations, including performance indicators and strategic outlook. * **Change in Nature of Business:** No change in the nature of the business of the Company. * **Material Changes:** No material changes or commitments affecting the financial position of the Company. * **Change of Name:** The name of the Company has been changed from Imagine Marketing Private Limited to Imagine Marketing Limited * **Filing of DRHP:** Board has resolved to file draft red herring prospectus * **Capital Structure:** details the authorized share capital structure * **Board Composition:** Lists the directors (Mr. Aman Gupta, Mr. Sameer Mehta, etc.), noting changes in board composition during the year. * **Board Committees:** Audit Committee and Nomination and Remuneration Committee details. * **Corporate Social Responsibility (CSR):** Details about CSR activities, expenses, and policy. * **Stakeholder Relationship Committee and Risk Management Committee:** Information about these committees is also given * **Regulatory action Approval:** * **Internal Financial Control:** * **Auditors:** * **Details in Respect of Fraud Reported by Auditors:** * **Regulatory Action / Approval:** There are no significant and material orders passed by the regulators or courts or tribunals impacting the going concern status and operations of the Company in future. * **Regulatory Action / Approval:** There are no significant and material orders passed by the regulators or courts or tribunals impacting the going concern status and operations of the Company in future. * **Compliance With Secretarial Standards:** * **Details of Subsidiaries, Joint Ventures (JV) or Associate Companies:** List of subsidiary and associate companies is included. * **Acknowledgement:** Appreciation for support from stakeholders. **Annexure A: Report on CSR activities:** Explains the company's CSR initiatives and expenditures. **Auditor Reports (Pages 50-62):** Include Independent Auditor's Report, Secretarial Audit Report, and comments on financial statements. **Financial Statements (Pages 63-133):** Detailed standalone and consolidated financial statements, including the balance sheet, profit and loss statement, cash flow statement, and notes to the accounts, along with the auditor's report. Addresses key aspects such as accounting standards, share capital, reserves, borrowings, and various assets and liabilities. **Subsidiary Details and Financials in Indian Currency (Pages 134-143):** Presents detailed figures of Imagine Marketing Limited along with its subsidiaries.

Boat Unlisted Shares

BSR & Co. LLP, Chartered Accountants, performed an independent audit of the standalone financial statements of Imagine Marketing Private Limited ("the Company"). The audit report, addressed to the Members of Imagine Marketing Private Limited, covers the standalone balance sheet as of 31 March 2021, the standalone statement of profit and loss, and the standalone statement of cash flows for the year then ended, along with notes to the financial statements, including a summary of significant accounting policies and other explanatory information. **Opinion:** The auditor’s opinion, based on the information and explanations provided, is that the standalone financial statements give a true and fair view, in conformity with accounting principles generally accepted in India, as required by the Companies Act, 2013 ("Act"). This view encompasses the state of affairs of the Company as at 31 March 2021, and its profit and cash flows for the year ended on that date. **Basis for Opinion:** The audit was conducted in accordance with Standards on Auditing (SAs) specified under section 143(10) of the Act, ensuring independence from the Company and fulfillment of ethical responsibilities as per the Code of Ethics issued by the Institute of Chartered Accountants of India. The auditors believe the evidence obtained is sufficient and appropriate to support their opinion. **Other Information:** The management and Board of Directors are responsible for the other information included in the Company's Annual Report, excluding the standalone financial statements and the auditor's report. The auditor's responsibility includes reading this other information to identify material inconsistencies with the financial statements or knowledge obtained during the audit, with no material misstatements reported. **Management's and Board of Directors' Responsibility:** The Management and Board of Directors are responsible for preparing the standalone financial statements in accordance with section 134(5) of the Act and the accounting principles generally accepted in India, including the Accounting Standards specified under section 133 of the Act. This includes maintaining adequate accounting records, safeguarding assets, preventing and detecting fraud, selecting and applying appropriate accounting policies, making reasonable judgments and estimates, and designing, implementing, and maintaining adequate internal financial controls. The Management and Board of Directors are also responsible for assessing the Company's ability to continue as a going concern, disclosing related matters, and overseeing the Company's financial reporting process. **Auditor's Responsibilities:** The auditor's objectives are to obtain reasonable assurance about whether the standalone financial statements are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes their opinion. This involves exercising professional judgment, maintaining professional skepticism, identifying and assessing risks of material misstatement, obtaining an understanding of internal control relevant to the audit, evaluating the appropriateness of accounting policies, and evaluating the overall presentation, structure, and content of the financial statements. **Report on Other Legal and Regulatory Requirements:** * **Companies (Auditor's Report) Order, 2016 (“the Order"):** Annexure A provides a statement on the matters specified in paragraphs 3 and 4 of the Order, to the extent applicable. * **Section 143(3) of the Act:** * The auditor obtained all necessary information and explanations. * Proper books of account as required by law have been kept by the Company. * The standalone financial statements agree with the books of account. * The standalone financial statements comply with the Accounting Standards specified under section 133 of the Act. * Based on written representations, none of the directors are disqualified as on 31 March 2021. * Annexure B contains a separate report on the adequacy of the internal financial controls with reference to standalone financial statements of the Company and the operating effectiveness of such controls. * Regarding other matters as per Rule 11 of the Companies (Audit and Auditors) Rules, 2014: * The Company does not have pending litigations impacting its financial position. * The Company does not have long-term contracts including derivative contracts with material foreseeable losses. * No amounts were required to be transferred to the Investor Education and Protection Fund by the Company. * Disclosures regarding holdings and dealings in specified bank notes during the period from 8 November 2016 to 30 December 2016 have not been made in these standalone financial statements since they do not pertain to the financial year ended 31 March 2021. * Regarding matters under section 197(16), the provisions of Section 197 of the Act are not applicable to the Company as it is a private company. **Annexure A:** * The Company has maintained proper records of fixed assets and conducts annual physical verification, with no material discrepancies noted. * The Company does not have any immovable properties. * Inventory, except goods in transit, has been physically verified by the management at reasonable intervals, with immaterial discrepancies properly dealt with. * The Company has not granted any loans to parties covered under Section 189 of the Companies Act, 2013. * The Company has complied with Section 186 of the Act for the investment made during the year. * The Company has not accepted any deposits from the public. * The Central Government has not prescribed the maintenance of cost records for products sold by the Company. * The Company has regularly deposited undisputed statutory dues. * The Company has not defaulted in repayment of dues to banks, financial institutions, or debenture holders, and did not have any outstanding dues to the government. * The Company has not raised any money via initial public offer or further public offer, and has not obtained any term loans with a repayment period beyond 36 months. * No instances of material fraud by or on the Company have been reported. * The provisions of Section 197 read with Schedule V of the Act are not applicable to the Company. * The Company is not a Nidhi company. * The Company has entered into transactions with related parties in compliance with the provisions of Sections 188 of the Act. * The Company has made a private placement of preference shares, complying with section 42 of the Act and Rule 14 of the Companies (Prospectus and Allotment of Securities) Rules, 2014. * The Company has not entered into non-cash transactions with directors or persons connected with them. * The Company is not required to be registered under Section 45-IA of the Reserve Bank of India Act 1934. **Annexure B:** * The Company has adequate internal financial controls with reference to standalone financial statements and such internal financial controls were operating effectively as at 31 March 2021. This is based on the criteria established by the Company, considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India. **Standalone Balance Sheet (as at 31 March 2021):** **Equity and Liabilities:** * Shareholder's funds: ₹4,663,008,683 (31 March 2020: ₹878,004,544) * Non-current liabilities: ₹2,021,890 (31 March 2020: ₹793,328) * Current liabilities: ₹2,038,944,244 (31 March 2020: ₹998,414,599) * Total: ₹6,703,974,817 (31 March 2020: ₹1,877,212,471) **Assets:** * Non-current assets: ₹128,852,139 (31 March 2020: ₹124,317,319) * Current assets: ₹6,575,122,678 (31 March 2020: ₹1,752,895,152) * Total: ₹6,703,974,817 (31 March 2020: ₹1,877,212,471) **Standalone Statement of Profit and Loss (for the year ended 31 March 2021):** * Total revenue: ₹15,312,698,770 (31 March 2020: ₹7,041,298,105) * Total expenses: ₹14,207,752,132 (31 March 2020: ₹6,375,676,085) * Profit before tax: ₹1,104,946,638 (31 March 2020: ₹665,622,020) * Total tax expense: ₹325,672,082 (31 March 2020: ₹170,394,653) * Profit for the year: ₹779,274,556 (31 March 2020: ₹495,227,367) **Earnings per Equity Share:** * Basic: ₹15,739 (31 March 2020: ₹9,905) * Diluted: ₹13,361 (31 March 2020: ₹8,982) **Cash Flows:** * Net cash flows from operating activities: ₹(1,388,220,258) (31 March 2020: ₹8,153,641) * Net cash flow (used in) investing activities: ₹(66,554,137) (31 March 2020: ₹(71,515,062)) * Net cash flow generated from financing activities: ₹2,825,543,634 (31 March 2020: ₹136,298,295) The report also includes notes to the financial statements which include details on the company's accounting policies, share capital, reserves and surplus, long term borrowings, short term borrowings, trade payables, other current liabilities, short term provisions, property plant and equipment, non current investments, long-term loans and advances, inventories, trade receivables, cash and bank balances, short-term loans and advances, other current assets, revenue from operations, other income, purchase of stock-in-trade, increase or decrease in inventories of stock, employee benefit expenses, finance costs, other expenses, value of import calculated on CIF basis, deferred tax asset, earnings per share, related party disclosures, contingent liabilities and commitments, corporate social responsibility, unhedged foreign currency exposure and others.