Page 173 - Crisil Annual Report 2023

Financial Statements
Consolidated
Consolidated Statement of Profit and Loss
For the year ended December 31, 2023
Income
Revenue from operations
Other income
Total income
Expenses
Employee benefits expense
Finance costs
Depreciation and amortisation expenses Other expenses
Total expenses
Profit before tax
Tax expense/ (credit)
Current tax
Deferred tax
Total tax expense
Profit after tax for the year
Other comprehensive (income)/expense (OCI)
A. Items that will be reclassified to profit or loss:
- Exchange differences in translating the financial statements of a foreign operation
- The effective portion of gain and loss on hedging instruments in a cash flow hedge
- Tax effect on above
B. Items that will not be reclassified to profit or loss:
- Remeasurements of the defined benefit plans
- Equity instruments through other comprehensive income
- Tax effect on above
Total other comprehensive (income)/ loss net of tax for the year
Total comprehensive income for the year comprising profit and other comprehensive (income)/ loss for the year
Profit attributable to:
Owners of the Company
Non-controlling interest
Total comprehensive income attributable to:
Owners of the Company
Non-controlling interest
Earnings per share: Nominal value of C 1 per share Basic
Diluted
Summary of significant accounting policies
The accompanying notes are an integral part of the consolidated financial statements.
29
30
31
32
3, 4 & 6 33
10
(C lakh)
276,872 12,247 289,119
155,298 640 10,331 48,610 214,879 74,240
19,109 (1,308) 17,801 56,439
1,822 2,997 (754)
(231) 462 26 4,322 52,117
56,439 -
52,117 -
77.31 77.26
Particulars
Notes
Year ended December 31, 2023
Year ended December 31, 2022
313,952
9,364
323,316
174,777
366
10,378
51,025
236,546
86,770
22,313
(1,387)
20,926
65,844
1,225
(1,717)
432
115
(8,735)
(100)
(8,780)
74,624
65,844
-
74,624
-
90.08
90.07
46
2
This is the consolidated statement of profit and loss referred to in our audit report of even date
For Walker Chandiok & Co LLP
Chartered Accountants
Firm Registration No.: 001076N/N500013
Manish Gujral
Partner
Membership No.: 105117
Place: Dehradun
Date: February 16, 2024
For and on behalf of the Board of Directors of CRISIL Limited
Ewout Steenbergen
Chairman
[DIN: 07956962]
Sanjay Chakravarti
Chief Financial Officer
Place: Mumbai
Date: February 16, 2024
Amish Mehta
Managing Director & Chief Executive Officer [DIN: 00046254]
Minal Bhosale
Company Secretary
Annual Report 2023 171