Statement of Changes in Equity
| Attributable to Equity Holders of the Parent | ||||||
| Group | Stated Capital | Revaluation Reserve | Retained Earnings | Total | Non-Controlling Interest | Total Equity |
| Rs. | Rs. | Rs. | Rs. | Rs. | Rs. | |
| Balance at 1st April 2012 | 9,000,000,000 | – | 1,670,218,070 | 10,670,218,070 | 162,457,153 | 10,832,675,223 |
| Profit for the Year | – | – | 2,376,422,812 | 2,376,422,812 | 35,262,792 | 2,411,685,604 |
| Total Other Comprehensive Income | – | – | (11,940,019) | (11,940,019) | 16,436 | (11,923,583) |
| Total Comprehensive Income for the Year |
– | – | 2,364,482,793 | 2,364,482,793 | 35,279,228 | 2,399,762,021 |
| Dividend Paid | – | – | (500,000,000) | (500,000,000) | – | (500,000,000) |
| Dividend paid to Non-Controlling Interest |
– | – | – | – | (5,506,985) | (5,506,985) |
| Adjustment Due to Change in Holding | – | – | (48,603,193) | (48,603,193) | (54,383,703) | (102,986,896) |
| Balance at 31st March 2013 | 9,000,000,000 | – | 3,486,097,670 | 12,486,097,670 | 137,845,693 | 12,623,943,363 |
| Profit for the Year | – | – | 2,832,058,694 | 2,832,058,694 | 67,136,930 | 2,899,195,624 |
| Total Other Comprehensive Income | – | 100,860,402 | (4,239,795) | 96,620,607 | (115,086) | 96,505,521 |
| Total Comprehensive Income for the Year |
– | 100,860,402 | 2,827,818,899 | 2,928,679,301 | 67,021,844 | 2,995,701,145 |
| Dividend Paid | – | – | (500,000,000) | (500,000,000) | – | (500,000,000) |
| Dividend paid to Non-Controlling Interest |
– | – | – | – | (4,699,274) | (4,699,274) |
| Non-Controlling Interest on Acquisition of SML Frontier Automotive (Private) Limited |
– | – | – | – | 65,000,000 | 65,000,000 |
| Adjustment Due to Change in Holding | – | – | (123,480) | (123,480) | (217,169) | (340,649) |
| Balance at 31st March 2014 | 9,000,000,000 | 100,860,402 | 5,813,793,089 | 14,914,653,491 | 264,951,094 | 15,179,604,585 |
| Company | Stated Capital | Revaluation Reserve | Retained Earnings | Total |
| Rs. | Rs. | Rs. | Rs. | |
| Balance at 1st April 2012 | 9,000,000,000 | – | 1,524,750,855 | 10,524,750,855 |
| Profit for the Year | – | – | 2,128,933,778 | 2,128,933,778 |
| Total Other Comprehensive Income | – | – | (12,967,493) | (12,967,493) |
| Total Comprehensive Income for the Year | – | – | 2,115,966,285 | 2,115,966,285 |
| Dividend Paid | – | – | (500,000,000) | (500,000,000) |
| Balance at 31st March 2013 | 9,000,000,000 | – | 3,140,717,140 | 12,140,717,140 |
| Profit for the Year | – | – | 2,523,607,686 | 2,523,607,686 |
| Total Other Comprehensive Income | – | 100,860,402 | (6,122,209) | 94,738,193 |
| Total Comprehensive Income for the Year | – | 100,860,402 | 2,517,485,477 | 2,618,345,879 |
| Dividend Paid | – | – | (500,000,000) | (500,000,000) |
| Balance at 31st March 2014 | 9,000,000,000 | 100,860,402 | 5,158,202,617 | 14,259,063,019 |
Figures in brackets indicate deductions.