IIFL FACILITIES SERVICES LIMITED

STANDALONE BALANCE SHEET

''

Particulars Note No. As at March 31, 2021 As at March 31, 2020

ASSETS

(I) Non-current assets

(a} Property, Plant and Equipment 4 (b} Capital work-in-progress 4 {c) Other Intangible assets 5 (d) Investments in subsidiaries, associates and joint ventures 6 {e} Financial Assets

{i) Investments 7 (ii) Loans 8 (iii) Finance !ease receivable 9 (iv) Other financial assets 10

(f) Deferred tax assets (net) {Including MAT Credit) 11 (g) Other non-current assets 12

(II) Current assets

(a) Financial Assets

(i} Investments 7 (ii) Trade recelvables 13

(iii) Cash and cash equivalents 14 {iv) Bank balances other than (iii) above 15 {v) Loans/Advance/Deposits 8 (vl) Finance Lease Receivable 9 (vii) Others (to be specified) 10

(b) Current Tax Assets (Net}

(c) Other current assets 12

{Ill) Assets held for Sale 16 TOTAL ASSETS (l +II+ Ill}

EQUITY AND LIABILITIES

(I) Equity

(a) Equity Share capital 17

(b) Other Equity _18 Equity Attributable to owners

{II) LIABILITIES

{i) Non-current liabilities

(a) Financial Liab!!ities

{i} Borrowings 19

(ii) Other financial liabilities 20

(b) Provisions 21

(ii) Current liabilities

(a) Financial Liabilities

(i) Borrowings 19

(ii) Trade payables 22

Total outstanding dues of micro enterprises and small enterprises

Total outstanding dues of creditors other than micro enterprises and

small enterprises

(iii) Other financial liabilities 20

(b) Other current liabilities 23

(c) Provisions 21

{d) Current Tax Liabilities {Net) 24

Total Equity and Liabilities

The accompanying notes form an integral part of the financial statements 1- 46

2,217.67 3,240.71

446.42 418.67 - 10.64

0.99 0.99

47.85 -

14.24 318.48

9.07 16.05 - -

0.38 8.87

406.70 471.78

3,143.32 4,486.19

53.38 201.21

16.43 18.75

82.86 78.74 1.00 51.10

457.03 500.75

6.98 6.87

109.03 27.24 -

2.29 2.64

729.00 887.30

305.75 -

4,178.07 5,373.49

90.00 90.00

1,638.54 1,515.66

1,728.54 1,605.66

1,949.78 2,769.50

165.90 259.48

0.07 0.18

2,11S.7S 3,029.16

127.10 -

- -

8.61 9.35

138.66 680.74

58.89 48.58

0.00 0.01

0.52 -

333.78 738.67

2,449.53 3,767.83

4,178.07 5,373.49

As per our report of even date

For V. Sankar Aiyar & Co.

Chartered Accountants

For and on Behalf of Board of Directors

Firm's Registration No. 109208W

By the hand of

Place : MUmbai

Dated : April 30, 2021

Balaji

Whal T"

(DIN· 05326740)

Jayesh Upadhyay

Company Secretary

Director

(0IN: 08600639)

Chief Financial Officer

IIFL FACILITIES SERVICES LIMITED (FORMERLY KNOWN AS IIFL REAL ESTATE LIMITED)

STANDALONE STATEMENT OF PROFIT AND LOSS

PARTICULARS

INCOME

{i) Revenue from operations

{ii) Other income

(1) Total Income (i+ii)

(i) Employee benefits expense

{ii) Finance costs

(iii) Depreciation and amortization expense

(iv) Other expenses

{II) Total expenses {i+ii+iii+iv)

(llf) Profit/(loss) before exceptional items and tax (HI)

(IV) Exceptional !terns

(V) Profit/(loss) before tax (lll+IV)

Tax expense

{VI) Current tax

(Vil) (Excess)/short provision of tax relating to earlier years

(VIII) Deferred tax

(IX) Total Tax Expenses (Vl+Vll+VIII)

(X) Profit/(loss) for the period before impact o f rate change on opening deferred

tax (V-IX)

(XI) Impact of change in rate on opening deferred tax

(XII} Total Profit/(loss) for the period (X•XI)

Other Comprehensive Income

(i) Items that will not be reclassified to profit or loss

(ii) Income tax relating to items that will not be reclassified to profit or loss

(XIII) Other Comprehensive Income for the year (i+ii}

{XIV) Total Comprehensive Income for the period (Xll+XIII)

(XV) Earnings per equity share attritubale to owners

(1) Basic (in Rs.)

(2) Diluted (in Rs.)

The accompanying notes form an integral part of the financial statements

As per our report of even date

Note No. For the year ended

March 31, 2021

25 729.80

26 238.01

967.81

27 2.76

28 476.79

29 211.72

30 105.33

796,60

171.21

31 .

171.21

32

40.05 .

8.43

48.48

122.73

.

122.73

0.21

(0.05)

0.16

122.89

33

13.64

13.64

1-46

(E(:in million)

For the year ended

March 31, 2020

669.84

340.35

1,010.19

4.18

698.10

244.12

143.90

1,090.30

(80.11)

1,017.19

937.08

.

2.22

(8.26)

(6.04)

943.12

10.61

932.52

(0.55)

0.14

(0.41)

932.11

103.61

103.61

For V. Sankar Aiyar & Co. For and on Behalf of Board of Directors

Chartered Accountants

Firm's Registration No. 109208W

By the hand of

G. Sankar

Partner

Membership No.: 046050

Place : Mumbai

Dated: April 30, 2021

Jayesh Upadhyay

Company Secretary Chief Financial Officer

HFL FACILITIES SERVICES LIMITED STANDALONE CASH FLOW STATEMENT FOR THE YEAR ENDED MARCH 31, 2021

Particulars

Cash flow from operating activities Profit/{Loss) before taxation, and extraordinary item Adjustments For: Depreciation & Amortisation Provision for Gratuity Provision for leave Encashment Provision for expenses Capital Gain Fair Value adjustment Interest Expenses Interest Income Bad debts written off Net (gain)/loss on derecognition of property, plant and equipment SHARE OF PROFIT/LOSS FROM PARTNERSHIP FIRM Operating Profit Before Working Capital Changes (Jncrease) / Decrease in Trade Receivables (Increase)/ Decrease in Other Current Financial Assets (Increase)/ Decrease in Other Current Assets (Increase)/ Decrease in long-term loans and advances (Increase)/ Decrease in Other Non-Current Financial Assets (Increase)/ Decrease in Other Non-Current Assets

Increase/ {Decrease) in Other long-term liabilities Increase/ (Decrease) in Long term provision Increase/ (Decrease) in Trade Payable Increase/ {Decrease) in Current Financial liabilities Increase/ (Decrease) in Current liabilities Increase/ (Decrease) in Short Term Provisions Cash Generated From Operations Tax (Paid)/ Refund Net cash flow from/ (used in) operating activities (A) cash flow from investing activities Purchase of Fixed Assets

Sale of Fixed Assets Purchase of long term investments Sale of long term investments {Purchase)/Sale of short term investment (net) Investments in subsidiaries, associates and joint ventures Interest Received Bank balances not considered as Cash and cash equiva!ents-{Placed)/Matured Net cash flow from investing activities (BJ Cash flow from financing activities Proceeds of long term Borrowings Repayment of long term Borrowings Proceeds/(repayment) of Short term Borrowings (net) Investment (Repayment) of Finance lease Asset {Investment)/ redemption in fixed deposits Interest Expenses Interest received (Increase)/ Decrease in Short Term loans & Advances Net cash flow used in financing activities (C)

Net increase/ (decrease) in Cash and cash equivalents {A+B;.C)

Cash and cash equivalents at the beginning of the year Cash and Cash Equivalents at End of the year Net lncrease/{Decrease) in Cash and Cash Equivalents

Reconciliation of Cash and Cash Equivalents Cash and Cash equivalents at the beginning of the year (Refer Note 14) Investment in Fixed Deposit incl Interest {maturity more than 3 months) Cash and Cash equivalents at the end of the vear (Refer Note 14} Net change in Cash & Cash Equivalents The accompanying notes form an mtegral part of the financial statements As per our report of even date ForV. Sankar Aiyar & Co. Chartered Accountants

G. Sankar Partner Membership No. : 046050

Place : Mumbai Dated : April 30, 2021

('\'in m·rron) ''

For the year ended For the year ended March 31, 2021 March 31, 2020

171.21 (80.11)

211.72 244.12 0.15 0.04

(0.01) 0.18 8.21 7.40

(27.91) 5.89 (1.22)

476.79 698.10 (393.01} /442.32)

4.20 0.04 (62,59) (23.34)

29.25 32.02 416.79 442.01 (1.88) (11.77)

(81.78) (1.39) 0.35 3.00

(0.76) 0.93 0.03

(4.85) 397.12 (93.53) (27.01) (0.10) (0.09) (8.95) (22.83)

(39.93) (297.70) 10.26 (1,803.72) (0.01) (0.05)

195.60 (1,321.48) 30.01 (26.72)

225.61 (1,348.20}

(324.08) (469.94) 875.13 2,291.90

(790.05) (3,788.89) 1,207.47 3,463.21

4.54 18.92 - (0.99)

22.50 -

973.10 1,536.71

7,210.30 1,761.11 (5,716.81) (2,193.70) (2,718.50) (2,475.35)

6.87 6.75 50.10 0.64

{475.91) (720.78) 405.64 405.27 43.72 2,891.40

(1,194.59) {324.67)

4.12 (136.16)

78.74 214.90 82.86 78.74

4.12 {136.16)

78.74 214.90

82.86 78.74 4.12 {136.16)

If of Board of Directors

Balaji Ra

Whole Ti tor (DIN:052�

Jayesh Upadhyay Company Secretary

Director (D:;086�

Ro?e Chief Financial Officer

llt-L t-ALILI I IES SERVICES LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED MARCH 31, 2021

A. EQUITY SHARE CAPITALParticulars

As at March 31, 2020 Change in equity share cap'ital As at March 31, 2021 (Refer note 17}

B. OTHER EQUITY FOR FY 2020-21Particulars

Opening balance as at April 1, 2020 Total comprehensive income for the year Transfer from debenture redemption reserve Closing balance as at March 31, 2021 (Refer note 18)

B. OTHER E_g_UITY FOR FY 2019-20 Particulars

Opening balance as at April 1, 2019 Total comprehensive income for the year Closing balance as at March 31, 2020 {Refer note 18)

As per our report of even date For V. Sankar Aiyar & Co. Chartered Accountants Firm's Registration No. 109208W By the hand of

� Gi.AN\_;___o<.A__.

G. SankarPartnerMembership No. : 046050

Place : Mumbai Dated: April 30, 2021

Securities Premium

344,30

-344.30

Securities Premium

344.30 -

344.30

Reserves and Surplus General Reserve Debenture

Redemption Reserve (DRR)

411.41 45.29 - -

45.29 (45.29) 456.70 -

Reserves and Surplus General Reserve Debenture

Redemption Reserve (DRR)

411.41 -

411.41

--�e-""'�s.;., n�

;--

�, _::,,,1/l

:.---�'c/\_.. ::-.... (JI \� \\"!( Murnbil §

111,

}: .. �1--c'<J�f ,,�

45.29 -

45.29

No. of Shares

90,00,000-

90,00,000

Other items of Other Retained Earnings Comprehensive

Income (specify nature)

71457 0.08 122.73 0.16

- -837.30 0.24

Other items of Other Retained Earnings Comprehensive

Income (specify nature)

(217.94) 0.49 932.52 (0.41) 714.58 0.08

For and on Behalf of Board of Directors

Balaji Ragh Whole Tim/ ofr� (DIN:05316740�

Jayesh Upadhyay Company Secretary

Amount (in million)

90.00 -

90.00

fl_in�illion) Total

1,515.66 122.89

-1,638.54

_l�in millionl Total

583.55 932.11

1,515.66

� Director

* Chief Financial Officer

I/FL FACILITIES SERVICES LIMITED

NOTES FORMING PART OF STANDALONE FINANCIAL STATEMENTS

NOTE 46 : Figures for the previous year have been regrouped, re-arranged, reclassified wherever necessary

As per our report of even date

For V. Sankar Aiyar & Co.

Chartered Accountants

Firm's Registration No. 109208W

By the hand of

cy:,�··· G. Sankar

Partner

Membership No.

Place : Mumbai

Dated: April 30, 2021

For and on Behalf of Board of Directors

Balaji Rag van

Whole r e Director

(DIN: 0 2§,llOJ....,-

_..----..._

Jayesh Upadhyay

Company Secretary

-�Director

Chief Financial Officer