GSK_Annual_Report_2021

Notes to the Consolidated Financial Statements for the year ended March 31, 2021 (contd.) Financial Statements GlaxoSmithKline Pharmaceuticals Limited 210 Note 47 : Earnings per share ( ` in lakhs) Year ended March 31, 2021 Year ended March 31, 2020 Profit for the year Rupees in lakhs 358,14.73 93,20.46 Weighted average number of shares Nos. 169,406,034 169,406,034 Earnings per share before Exceptional items (Basic and Diluted) ` 31.35 26.70 Earnings per share after Exceptional items (Basic and Diluted) ` 21.14 5.50 Face value per share ` 10 10 Note 48 : Financial instruments - Fair value and Risk Management A. Accounting classification and fair values The following table shows the carrying amounts and fair values of financial assets and financial liabilities including their levels presented below. ( ` in lakhs) As at March 31, 2021 As at March 31, 2020 Financial assets at amortised cost Security Deposits 8,06.08 8,21.56 Margin money/ Deposit against bank guarantee 4,01.47 4,13.53 Trade receivables 215,60.46 99,80.12 Cash and cash equivalents 405,18.92 104,81.15 Bank balances other than Cash and cash equivalents 752,78.93 978,39.18 Interest accrued on deposits with bank 7,50.83 23,22.20 Receivable from group companies 17,89.12 7,39.26 Advances recoverable 31.65 44.62 Total financial assets 1411,37.46 1226,41.62 Financial liabilities at amortised cost Borrowings 2.40 17.70 Other financial lease liabilities 34,60.26 41,66.30 Security deposits received 2,05.09 2,06.60 Payable to employees 126,97.57 95,55.20 Unclaimed dividends 19,86.36 20,44.34 Trade payables 464,47.00 357,06.02 Creditors for capital goods 2,17.03 24,03.59 Rationalisation relating to a manufacturing site 1,30.28 1,30.28 Other Payables 21,57.31 1,41.63 Total financial liabilities 673,03.30 543,71.66 B. Fair Value Hierarchy This section explains the judgements and estimates made in determining the fair values of the financial instruments that are (a) recognised and measured at fair value and (b) measured at amortised cost and for which fair values are disclosed in the Consolidated Financial Statements.