Trent : Booker India Limited FY 2021-22

Booker India Limited

(Formerly Booker India Private Limited)

Financial Statements for the year ended 31st March, 2022.

Booker India Limited

(formerly Booker India Private Limited)

Balance Sheet as at 31st March 2022

Amount Rupees in Lakhs

	Notes
Assets
Non-current assets
Property, plant and equipment	3
Capital work-in-progress
Intangible assets	4
Right of use assets	5
Investments in subsidiaries and associates	6
Financial assets
Other financial assets	7
Other Non-current assets	8

As at

31 March 2022

Rs.In Lakhs

670.28

-

23.44

2,762.40

18,643.29

416.58

358.18

As at

31 March 2021

Rs.In Lakhs

215.87

203.89

18.90

1,823.88

14,195.06

334.15

432.85

Total non-current assets
Current assets
Inventories	9
Financial assets
Investments	10
Loans & Advances	11
Trade receivables	12
-Trade receivables considered Good
Cash and cash equivalents	13
Bank balances other than above	14
Other financial assets	15
Other current assets	16
Total current assets
Total assets
Equity and liabilities
Equity
Equity share capital	17
Other equity	18
Total equity
Non-current liabilities:
Financial Liabilities
Other Non-Current financial Liabilities:	19
Lease Liability
Provisions	20
Total non-current liabilities
Current liabilities:
Financial Liabilities
Lease Liability
Trade payables	21

1. Total outstanding dues of micro enterprises and small enterprises
2. Total outstanding dues of trade payables other than micro enterprises and small enterprises

22,874.1717,224.60

2,628.831,923.38

236.09633.54

• 150.00

370.0928.21

1. 418.76

1. 265.14

105.25217.56

670.301,143.86

4,314.104,780.45

27,188.2722,005.05

46,408.9235,209.77

(25,178.94)(18,025.52)

21,229.9817,184.25

2,275.081,223.23

127.1468.53

2,402.221,291.76

1. 711.54

1. 6.75

2,705.492,661.58

Other current financial liabilities	22	1.83		45.32
Provisions	20A	34.77		13.03
Other current liabilities	23	165.48		90.82
Total current liabilities		3,556.12		3,529.04
Total liabilities		5,958.34		4,820.80
Total equity and liabilities		27,188.27		22,005.05
As per our report attached
For Deloitte Haskins & Sells LLP		For and on behalf of the Board of Directors
		S/D-
		P. Venkatesalu
Chartered Accountants		Chairman
Firm's Registration No.117366W / W-100018		DIN: 02190892
		S/D-	S/D-
S/D-
	Soumen Bose	Zunaid Bangee
		CFO	CEO
Sachanand C Mohnani		S/D-
Partner
Membership no. 407265
		Swapnil Hasabnis
		Company Secretary
		Membership No A48976
Place : Pune		Place : Mumbai
Date: 21 April 2022		Date: 21 April 2022

Booker India Limited

(formerly Booker India Private Limited)

Statement of Profit and Loss for the year ended 31st March 2022

Amount in Rupees Lakhs

		Notes	For the year ended	For the year ended
			31st March 2022	31st March 2021
	Revenue from operations	24	32,169.74	31,759.22
	Other income	25	342.92	308.60
	TOTAL INCOME		32,512.66	32,067.82
	EXPENSES
	Purchase of stock-in-trade		32,498.02	31,353.25
	(Increase)/decrease in finished goods	26	(705.45)	(779.12)
	Employee benefit expense	27	1,496.99	1,114.11
	Depreciation and amortization expense	28	1,035.43	829.20
	Finance costs	29	249.73	313.55
	Other expenses	30	2,721.74	1,809.59
	TOTAL EXPENSES		37,296.46	34,640.58
	Loss before exceptional items		(4,783.80)	(2,572.76)
	Exceptional Items		(2,424.70)	-
			-	-
			-
	Loss before tax		(7,208.50)	(2,572.76)
	Tax expense / (benefit) :
	Current tax		-	-
	Deferred tax		-
	Tax expense relating to earlier years		-
	Profit/(loss) after tax for the year		(7,208.50)	(2,572.76)
	Other Comprehensive Income
	Items that will not be reclassified to profit or loss
	Remeasurements gains/(losses) of defined benefit		(16.96)	(16.76)
	plans
	Income tax effect on above		-	-
	Other comprehensive income for the year, net of tax
			(16.96)	(16.76)
	Total Comprehensive Income for the year, net of tax
		(7,225.46)	(2,589.52)
	Earnings per share
	Basic earnings per share (Rs)	31	(1.75)	(0.73)
	Diluted earnings per share (Rs)		(1.75)	(0.73)
	As per our report attached	For and on behalf of the Board of Directors

	S/D-
For Deloitte Haskins & Sells LLP	P. Venkatesalu
Chartered Accountants	Chirman
Firm's Registration No.117366W / W-100018	DIN: 02190892

		S/D-	S/D-
S/D-	Swapnil Hasabnis	Soumen Bose
Company Secretary	CFO
Sachanand C Mohnani	Membership No A48976	S/D-
Partner
Membership no. 407265		Zunaid Bangee
	Pune		CEO
Place :	Place : Mumbai
Date:	21 April 2022	Date: 21 April 2022

Booker India Limited

(formerly Booker India Private Limited)

Statement of Changes in Equity for the Year ended 31st March 2022

Amount Rupees inLakhs

A. Equity Share Capital:

Equity shares of Rs 10 each

Equity shares of INR 10 each issued, subscribed and fully paid At 31 March 2020

Add: Shares issued during the year At 31 March 2021

Add: Shares issued during the year At 31 March 2022

(1) For the year ended on 31st March 2022 (Current Reporting period)

No. of shares	Amount
149,117,715	14,911.77
202,980,002	20,298.00
352,097,717	35,209.77
111,991,476	11,199.15
464,089,193	46,408.92

			Changes in	Restated Balance at	Changes in
			Equity Share	equity share		Balance at the end
	Balance at the beginning of the		the beginning of the
		Capital due to	capital during		of the current
	current reporting period		prior period	current reporting	the current		reporting period
			period
			errors	year
	35,209.77		-	35,209.77	11,199.15		46,408.92
	(2) For the year ended on 31st March 2021 (Previous Reporting period)
			Changes in	Restated Balance at	Changes in
			Equity Share	equity share		Balance at the end
	Balance at the beginning of the		the beginning of the
		Capital due to	capital during		of the current
	current reporting period		prior period	current reporting	the current		reporting period
			period
			errors	year
	14,911.77		-	14,911.77	20,298.00		35,209.77
B.Other Equity
	For the Year ended 31 March 2022
					Share			Reserves and surplus		Other Comprehensive
								Income
	Particulars		application					Total other equity
					money		Securities	Capital contributed	Retained	Remeasurement of net
						premium account	by Parent	Earnings	defined benefit plans
	As at 31st March 2021			-		11,818.34	1,072.67	(30,905.74)	(10.79)	(18,025.52)
	Loss for the year			-		-	72.06	(7,208.52)	-	(7,136.46)
	Other comprehensive income/(expense)		-		-	-	-	(16.96)	(16.96)
	Total			-		-	72.06	(7,208.52)	(16.96)	(7,153.42)
	At 31 March 2022			-		11,818.34	1,144.73	(38,114.26)	(27.75)	(25,178.94)
	For the year ended 31 March 2021
					Share			Reserves and surplus		Other Comprehensive
								Income
	Particulars		application					Total other equity
					money		Securities	Capital contributed	Retained	Remeasurement of net
						premium account	by Parent	Earnings	defined benefit plans
	As at 31st March 2020			-		11,818.34	931.94	(28,332.95)	5.97	(15,576.70)
	Loss for the year			-		-	140.72	(2,572.78)	-	(2,432.06)
	Other comprehensive income/(expense)		-		-	-	-	(16.76)	(16.76)
	Total			-		-	140.72	(2,572.78)	(16.76)	(2,448.82)
	Utilised on issue of shares			-		-	-	-	-	-
	As at 31 March 2021			-		11,818.34	1,072.66	(30,905.73)	(10.79)	(18,025.52)
	In terms of our report attached			For and on behalf of the Board of Directors
					S/D-
	For Deloitte Haskins & Sells LLP			P. Venkatesalu
	Chartered Accountants			Chairman
	Firm's Registration No.117366W /			DIN: 02190892
	W-100018
	S/D-			S/D-			S/D-
			Swapnil Hasabnis		Soumen Bose
	Sachanand C Mohnani			Company Secretary		CFO
	Partner			Membership No A48976		S/D-
	Membership no. 407265
									Zunaid Bangee
									CEO
	Place : Pune			Place : Mumbai
	Date: 21 April 2022			Date: 21 April 2022

Booker India Limited

(Formerly Booker India private Limited)

Statement of Cash Flows for the year ended 31st March 2022

31 March 2022

Rs.In Lakhs

31 March 2021

Rs.In Lakhs

Operating activities
Profit before tax	(7,208.52)	(2,572.78)
Adjustments to reconcile profit before tax to net cash flows:
Depreciation and amortization expense	1,035.44	829.20
Bad debts written off	700.00	-
(Profit)/Loss on disposal of assets	320.76	1.85
Notional Rent Income	(24.84)	(22.05)
Acturial gains / (losses)	(16.96)	(16.76)
Provision for doubtful debts and advances	-	14.10
Balances written off	9.34	2.83
Liabilities / Balances no longer required written back	-	(1.44)
Gain on fair value of investments	(75.19)	(35.47)
GST/VAT balances written off	37.45	41.51
Interest income	(147.31)	(64.90)
(Income)/Loss from sale of investments	(76.51)	(154.64)
Gain on lease Modification/Termination	(16.00)	(14.70)
Finance expense	249.73	313.55
Impairment on investment in subsidiary	458.82	-
Provision for Accumulated GST credit	1,265.88	-
Share based payments	72.06		140.72
	3,792.67	1,033.80
Operating profit before working capital changes	(3,415.85)	(1,538.98)
Working capital adjustments:
Adjustment for (increase) / decrease in operating assets:
Trade Receivables	(341.88)	66.34
Inventories	(705.45)	(779.11)
Financial assets	51.01	(79.94)
Other Non Financial Assets	(755.10)	(343.29)
Adjustment for increase / (decrease) in operating liabilities:	-	-
Trade Payables	(250.06)	545.95
Financial Liabilities	25.19	19.55
Long term Provisions	-	-
Other Non-financial liabilities	74.63	11.58
Total adjustments	(1,901.66)		(558.92)
	(5,317.51)	(2,097.90)
Income tax paid	-		-
Net cash flow from / (used in) operating activities (A)	(5,317.51)	(2,097.90)
Investing activities
Purchase of property, plant and equipment	(440.46)	(284.15)
Proceeds from sale of property, plant and equipment	-	-
Purchase of current investments	(236.09)	(633.54)
Proceeds from sale of current investments	785.24	7,106.71
Bank balances not considered as Cash and cash equivalents
Placed	168.97	(5.64)
Matured	(2.39)	(1.55)
Interest received (finance income)	151.01	57.20
Investments in subsidiaries	(4,907.09)	(3,499.37)
Loan to Booker SatnamWholesale limited	(550.00)	(100.00)
Loan repayment by Booker Satnam	-	137.50
Loan to Fiora Online Limited	-	(750.00)
Loan repayment by Fiora Online Limited	-	750.00
Loan to Fiora Hypermarket Limited	-	-
Loan repayment by Fiora Hypermarket Limited	-	-
Dividend income on Mutual fund	-		-
Net cash flows from / (used in) investing activities (B)	(5,030.81)	2,777.16
Financing activities
Proceeds from issue of equity shares	11,199.15	-
Transaction Cost	-	(0.02)
Payment of Lease Liability	(814.86)	(630.13)
Interest Expense	(249.73)		(313.55)
Net cash flows from / (used in) financing activities (C)	10,134.56	(943.70)
Net increase / (decrease) in cash and cash equivalents	(213.76)		(264.44)
Cash and cash equivalents at the beginning of the year	418.77		683.18
Cash and cash equivalents at the end	205.01	418.74
Components of Cash and Cash Equivalents
Cash on hand	32.15	51.31
Balances with banks
- in current accounts	172.83	300.67
-Credit card Slips on Hand	-		66.78
	204.98	418.76

Note:

1. All figures in brackets are outflows.
2. Previous Year figures have been regrouped wherever necessary.
3. Cash and cash equivalent consist of cash on hand and balance with banks as detailed in note no 13 to the Balance Sheet.

In terms of our report attachedFor and on behalf of the Board of Directors

	S/D-
For Deloitte Haskins & Sells LLP
Chartered Accountants	P. Venkatesalu
Firm's Registration No.117366W / W-100018	Chairman
	DIN: 02190892

S/D-	S/D-	S/D-
Swapnil Hasabnis	Soumen Bose
Sachanand C Mohnani	Company Secretary	CFO
Partner	Membership No A48976
Membership no. 407265

		S/D-
Place : Pune	Place : Mumbai	Zunaid Bangee
Date: 21 April 2022	Date: 21 April 2022	CEO