CONSOLIDATED FINANCIAL STATEMENTS - BHARTI AIRTEL LIMITED [AS PER INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS)] Schedule INDEX 1.00 2.00 3.00 4.00 5.00 Consolidated Balance Sheet Consolidated Statements of Operations Consolidated Statements of Cash Flows Segmental Information 2010-11 Segmental Information 2009-10
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CONSOLIDATED FINANCIAL STATEMENTS - BHARTI AIRTEL LIMITED[AS PER INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS)]
Schedule INDEX
1.00
2.00
3.00
4.00
5.00
Consolidated Balance Sheet
Consolidated Statements of Operations
Consolidated Statements of Cash Flows
Segmental Information 2010-11
Segmental Information 2009-10
As of As of As of
Notes March 31, 2011 March 31, 2010 April 01, 2009
Current liabilities Borrowings 26 84,370 20,424 79,621 Deferred revenue 30,599 19,027 22,923 Provisions 27 1,180 874 305 Other non - financial liabilities 29 10,053 5,399 5,672 Derivative financial liabilities 17 317 415 164 Income tax liabilities 3,642 - - Trade & other payables 32 239,684 102,303 117,289
369,845 148,442 225,974
Total liabilities 948,833 263,715 309,847 Total equity and liabilities Rs. 1,465,064 Rs. 710,940 Rs. 633,535
Notes
Revenue Rs. 594,672
Operating expenses 7 (395,008)
199,664
Depreciation & amortisation 9 (102,066)
Profit / (Loss) from operating activities 97,598
Share of results of associates (57) Other income 8 1,346 Non operating expense 10 (292)
98,595
Finance income 11 3,536 Finance costs 11 (25,349)
Profit / (Loss) before tax 76,782
Income tax expense 12 (17,790)
Net profit / (loss) for the year Rs. 58,992
Other comprehensive income / (loss) Exchange differences on translation of foreign operations 12,681
12,681
Rs. 71,673
Profit/(loss) attributable to : Equity holders of the parent 60,467 Non controlling interests (1,475) Net Profit / (Loss) Rs. 58,992
Total comprehensive income / (loss) attributable to : Equity holders of the parent 73,661 Non controlling interests (1,988) Total Comprehensive Income / (Loss) Rs. 71,673
Earnings Per Share 38Basic, profit attributable to equity holders of parent Rs. 15.93 Diluted, profit attributable to equity holders of parent Rs. 15.93
Year ended March 31, 2011
tax
Other comprehensive income / (loss) for the year, net of tax Total comprehensive income / (loss) for the year, net of tax
Rs. 418,472
(250,839)
167,633
(62,832)
104,801
(48) 697 (181)
105,269
17,381 (17,559)
105,091
(13,453)
Rs. 91,638
(1,028)
(1,028)
Rs. 90,610
89,768 1,870 Rs. 91,638
88,796 1,814 Rs. 90,610
Rs. 23.67 Rs. 23.66
Year ended March 31, 2010
Cash flows from operating activitiesProfit / (loss) before tax 76,782 105,091 Adjustments for - Depreciation and amortization 102,066 62,832 Finance income (3,536) (17,381) Finance cost 25,349 17,559 Share of results of associates (post tax) 57 48 Amortization of stock based compensation 1,561 1,494 Other non-cash items 480 429 Operating cash flow before working capital changes 202,759 170,072
Trade & other receivables and prepayments (9,207) 11,666 Inventories (211) 479 Trade and other payables 16,987 648 Provisions (160) 680 Other financial and non financial liabilities 4,282 4,816 Other financial and non financial assets (2,114) (6,062)Cash generated from operations 212,336 182,299 Interest received 565 2,038 Income tax (paid)/refund (24,388) (21,961)
Net cash inflow / (outflow) from operating activities 188,513 162,376
Cash flows from investing activities
Purchase of property, plant and equipment (109,952) (127,989) Proceeds from sale of property, plant and equipment 783 6,202 Purchase of intangible assets (167,925) (2,527) Short term investments (Net) 46,590 (13,198)
(373,991) (1) Investment in associates - (90)
Net cash inflow / (outflow) from investing activities (604,495) (137,603)
Cash flows from financing activities
Proceeds from issuance of borrowings 578,290 56,331 Repayment of borrowings (148,704) (57,504) Purchase of Treasury stock (402) - Interest paid (21,595) (6,368) Proceeds from exercise of stock options 96 191 Dividend paid (including tax) (4,428) (4,442) Acquisition of non-controlling interest (6,104) (74)
Net cash inflow / (outflow) from financing activities 397,153 (11,866)
(18,829) 12,907 Effect of exchange rate changes on cash and cash equivalents (124) (347)
Add : Balance as at the beginning of the year 24,961 12,401 Balance as at the end of the year (Refer note 25) 6,008 24,961
Year ended March 31, 2011
Year ended March 31, 2010
Investment in subsidiary, net of cash acquired (Refer note 6)
Net (decrease) / increase in cash and cash equivalents during the year
Description Mobile Services Others India & SA Africa