ARSHIYA — Arshiya Income Statement

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IndustrialsHighly SpeculativeMicro CapMomentum Trap

Annual income statement for Arshiya, fiscal year end - March 31st, INR millions except per share, conversion factor applied.

	R2019 March 31st	2020 March 31st	R2021 March 31st	2022 March 31st	2023 March 31st
Period Length:	12 M	12 M	12 M	12 M	12 M
Source:	ARS	ARS	Interim Report	ARS	ARS
Standards:	IAS	IAS	—	IAS	IAS
Status:	Final	Final	Final	Final	Final
Revenue
Total Revenue	2,894	2,945	1,428	1,501	1,426
Cost of Revenue
Gross Profit	1,593	1,626	1,233	1,280	1,173
Selling / General / Administrative Expenses
Depreciation and Amortization
Unusual Expense / Income
Other Operating Expenses
Total Operating Expenses	2,924	4,182	1,277	-4,391	1,031
Operating Profit	-30.5	-1,237	151	5,892	395
Gain / Loss on Sale of Assets
Total Net Non Operating Interest Income / Expense
Other Net Non Operating Costs
Net Income Before Taxes	-2,674	-4,500	-2,031	4,315	-1,564
Provision for Income Taxes
Net Income After Taxes	-2,675	-4,611	-2,032	4,312	-1,568
Minority Interest
Net Income Before Extraordinary Items
Extraordinary Items
Net Income	-2,676	-4,622	-2,055	4,239	-1,568
Income Available to Common Shareholders Excluding Extraordinary Items
Income Available to Common Shareholders Including Extraordinary Items
Diluted Net Income	-2,676	-4,622	-2,055	4,239	-1,568
Diluted Weighted Average Shares
Basic EPS Including Extraordinary Items
Diluted EPS Including Extraordinary Items
Diluted EPS Excluding Extraordinary Items
Normalised Income Before Taxes
Normalised Income After Taxes
Normalised Income Available to Common Shareholders
Diluted Normalised EPS	-12.6	-16.4	-7.78	2.14	-8.14