GSK_ Annual_Report_2021-22

Notes to the Consolidated Financial Statements for the year ended March 31, 2022 243 Note 49 : Earnings per share ( ` in lakhs ) Year ended March 31, 2022 Year ended March 31, 2021 Profit after tax from continuing operations ` in lakhs 380,76.89 287,26.89 Profit after tax from discontinued operations ` in lakhs 1313,95.04 70,87.84 Profit after tax from continuing and discontinued operations ` in lakhs 1694,71.93 358,14.73 Weighted average number of shares Nos. 16,94,06,034 16,94,06,034 Earnings per share before Exceptional items from continuing operations (Basic and Diluted) (Refer Note (a) below) ` 21.73 27.17 Earnings per share after Exceptional items from continuing operations (Basic and Diluted) ` 22.48 16.96 Earnings per share from discontinued operations (Basic and Diluted) ` 77.56 4.18 Earnings per share before Exceptional items from continuing and discontinued operations (Basic and Diluted) (Refer Note (b) below) ` 99.29 31.35 Earnings per share after Exceptional items from continuing and discontinued operations (Basic and Diluted) ` 100.04 21.14 Face value per share ` 10 10 (a) Earning per share before exceptional items from continuing operations is impacted by tax adjustment for earlier years. Excluding the impact of the same Earning per share for March 31, 2022 is ` 32.83. (b) Earning per share is impacted by profit on Sale of Brands and other identified assets and tax adjustment for earlier years. Adjusting for these impacts, the Earning per Share from continuing and discontinued operations for March 31, 2022 is ` 35.93. Note 50 : 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, 2022 As at March 31, 2021 Financial assets at amortised cost Security Deposits 6,94.06 8,06.08 Margin money/ Deposit against bank guarantee 4,10.78 4,01.47 Term deposit with maturity period of more than twelve months 1.45 1.45 Loans to related parties 190,00.00 - Trade receivables 205,23.89 215,60.46 Cash and cash equivalents 286,18.71 405,18.92 Bank balances other than Cash and cash equivalents 2198,32.07 752,77.48 Interest accrued on deposits with bank 7,63.71 7,50.83 Receivable from group companies 63,89.36 17,89.12 Advances recoverable 31.65 31.65 Total financial assets 2962,65.68 1411,37.46