CIN U40109T62000S6C034116 (Formerly Central Power Distribution Company of Andhra Pradesh Limited) BALANCE SHEET FOR SECOND QUARTER OF 2022-23 AS AT 30.09.2022 ( Amount in Crore) Note | ‘sat 30.09.2022 | Asat30.06.2022 | As at 30.09.2021 | As at 33.03.2022 B ‘SOUTHERN POWER DISTRIBUTION COMPANY OF TELANGANA LIMITED ie Fenteuless No. | (Unaudited) (Unaudited) (Unaudited) (Audited) T” [EQUITY AND LIABILITIES T_| Shareholders’ Funds (a) Share Capital z 1200798 1209793 201793 ns (6) Reserves and Surslus 3 (23.7883 (23857.13] 133.775.05] 2997.73) ((c] Money received against share warrants a 2_| Share application money pending allotment 1. Funds by Government of Telangana’ an 3 | Non-Current Uabiities (a)long-term Borrowings 4 7536846 3557009 1s Tages (b) Deferred tax labilties Net) 2 A {) Other Long term lables 3 787.3 214 316.86 aa {G) Long-term Provisions 6 7796.76 7209.18, 7103.58 7917.33 | Current abilities {) Short-term Borrowings 7 238161 2088.77 53406 32a, (0) Trade Payables a 3535687 75 76495 2440321, 2375282 {c) Other Current Lisbilties| 3 6309.52 5.02.29, 7091.77 1520026 {c) short-term Provisions 10 457.46 457.46 37085 521.68 TOTAL oes 3548529 35081 ue77 1 [assets 1 | Non-current Assets (a) Property, Plant and Equipment (i) Tangible Assets a ayaa? aso 35530 3657 (ilintangible assets 24.00 23.08 22 248 Ui) Capital Work in Progress Teer 73987 616 oer 22 TB] Non-Current investments z 48556 sa79 «5657 15651 (c) Deferred Tax Asses (Net) 3 3003.68 ans 68 Zon 38 3.60368 (d) Long-term loans and advances 34 26036) 19035 77320] 19037 (e} Other Non-current Assets 15. S72 556 623 S72 2 [Current assets {c) Curent investments : {b) Inventories a Tail 35337] war Zam (c) Trade Receivables 7 Tie. 1272339 ie 7s. (Cash and cash equivalents 1 29 35865 116.7] 655 (e) Short-term Loans and Advances is Taser 176835 1.50920 FETs] (f)Other Curent Assets is 55.9 5460.5 168.1] 3.66035 Total 39088 339539, SLSO5AL ane ‘Summary of Significant Accounting policies z [The Accompanying notes are the integral part of the financial Statements For and on bebalf ofthe Board of Directors of Sutera Power Distribution Company of TSumsted oe sriG. Raghuma Reddy Director Finance / CFO Chairman & Managing Director DIN : 08242557 DIN 02943771 Post Kona: yoy 2022 krishna Redey “ni Kura Voruganti loae: 2.8 NOV chief General Manager Company Secretary [Pace Hyderabad (Finance) EN. 9521 \Kept blankeA ‘SOUTHERN POWER DISTRIBUTION COMPANY OF TELANGANA LIMITED ‘CIN usoo9TG2000sGcu24a36 (Formerly Central Power Distribution Company of Andhra Pradesh Limited) STATEMENT OF PROFIT & LOSS FOR THE SECOND QUARTER ENDED 30.09.2022, (Amount in Crore) aes ote] @2.0f202223 | Comulatve tor] Quofaoaiaa] Fvaoazaa uo. | (Unausites) | 2022-28 | (uneutea) | (Audited) = i x 1_ | Revenae rom Operations Fn ‘ansa| ssi] _emase| asses Tota income ~ 2 257 7020 waa) sa UH [Total Revenue asso] _tesease | sosuni| moseae | eaoenses ower Purchase Expense 3 7am] isazasv| _aaeaso | _ manisee Employee Benet expense 2 5075 ‘S584 asso] 198456 ‘Operation and Other Expenses 25 155 10087 exe] a7 Finance Cons 26 “soo s0os05 wasa| 23877 Depreciation and amortisation expense 1 1238 35284 zosa| 92623 Total Expenses aacon0| vas” | _enso7) saman v_ [fete sore eptonal& xrordnary Rens and aos] cer emaaa fT emcael jceacea Wi | Exceptionaitems 7 was 365 eco] eas Vir | Profit/(.oss) before extraordinary tems and tax WW) {isea0) (30709) oreza|—_ras0 Vit Extraordinary ems [ zi 1X_[Profiy/toss) before tax (ViLvil) (wasa] _tsc700) rere] iaso] x_[Tax expense: (0) Curent Tax = (2) Detered Tax : 0799] x1 | Prof (Loss for the period from continuing operations (0X) tasean] — (aaer00) —aoreas) (250 7a Profs] Tom discontinuing operations 5 7 Xl Tax expense of discontinuing operations 7 7 1 | Profits from dlscontinuing operations (efter tx) (Lx) 4 10 | Profit L055) for the period (XIV) (sean) tseron) areas] (2560 30 | Earnings per equity share: Rupees (a) ie (e2a rr cra] 0) (2) Oiuted ‘03a 12.09] ra] 052] summary af Significant Accounting poles z late 2.8 Nov 0m Place: Hyderabad [The Accompanying notes are the integral par of the financial Statements For and on behalf ofthe Board of Directors of Southern Power Distribution Company ofS Limited Wwe siesta 0 Birector Ponce /CF0 in 08202557 P eichna Reday Chie! General Manager (Finance) Qnre sig. oa Reddy Chatman & Managing IN: 02943772 frst Roe? an ura Vorugat ‘Company Secretary No. $523,Kept blank‘SOUTHERN POWER DISTRIBUTION COMPANY OF TELANGANA LMATED cin usoxosTe200esac03426 (Formerly Cantal Power Distribution Company of Andhra Pradesh Uted) ‘CASH FLOW STATEMENT FOR THE SECOND QUARTER ENDED 30TH SEPT, 2022 (Unaudited and Amount n Gore) Particulars Period Ended 30th Sept, 2022 | Period Ended 30th June, 2022 [A cash icws from obaratin aces Net Profi before toe = 389] [CECEED [adstments: a [Adé: Depreciation Tene aoa] [aga cereston ong Term Borrowings 102.7 30229) bes: interest cn investments (5.0) (5.08 [Adds Loss on Sale of Property Plant and Equipment [ada Non Cosh Exencture les: withdrawal cf Depreciation on Consumer Contributed Raza [operating profit before working capital changes aay) (331.23 [Change in Werking Capital nerest/{Decreata) in Non-Currnt abies ther tong Term uabities Tai Leng Tem Provsions 12.3 7208.15 rease/Deerease in Non-Corent Aszete Long-term Loans & Advances 7 oa [other Non-urrent aces 16) 036 increase/IDecreas) in Current Labi [Share Tern Borrowings Tea aED0] [rade Payabies 05.03] (3.077 35) fother Curent Uabites 747.63 (75797) [snore Term Provisions z (472 [increase Decrease) m Employee Uabity I z [increase)/Oecrease in Current Assets [inventories a) Tae [rede Receivables 7256503) (932.10 short term loans & Advances 334.36] (33774) forser Current Asete (aa) 5200.0] [cash generated fom operations (607.78 (2,089.75) [net Cobh flow fom Operoting Actives (ear 1.08973] B. Csh lows from investing actives: Purchases/nvestments of Property Pint and Equipment Tom] 084] Purchases/nvestmertsin Capital Workin Progress (55.19 46.40 [Purchase of ovastments)/Redemgtion 35.27] a7 interest on investments 4) 5.08 investment in Capital advances ai58) (076 lnerease in Other Long Term Uabiiiss 0.3) (24 Inet cosh flow from investing ectivies 10875) (3558) [c.cash flows from financing actives: [consumer Contribution Reeves Tal FEET increase (Decrease) n Long Term BorowTnge 733.06 7260.17 Interest aid on Long Term Borrowings (ao273] (10225) nerease in Contingency Reserve ) 036) increas Gs Saving Fund 0.09 0.06) ncrese in Sel Funding dial Scheme 032 7.22] furasrecewedin UDAY Scheme E E lnvestment by Government of Tebngana in OSCOME E E Decrease increave jn Surplus retained Earrings 4 - Decrease in Suiput retained Earnings E | [et cosh low from financing activites 366.02 3307.22 Net ncrease/(Oeerease] in cash and cash equivalents during the peviod 246.51] a7.) [cosh and cash equivalents atthe beginning ofthe period 158.64) 376355] [ssh and cash equivalents tthe end ofthe period 12.3] ET] For and on behalf ofthe Board of Directors of Soutien owes Rute Company 1 Led Director Finance / CEO Chairman & Managing Director iN : 08242557 ‘in : 0294377 Bead bene HOV m2 Kesha Rea ‘An Kurar Voruganti 28 Date: «. Chief General Managei Company Secretary Place: Hyderabad (Finance) No. 9521,Kept blank‘Notes to Financial Statements for the period ended 30th Sept'2022, [Company Overview + + |Southern Power Distribution Company of Telangana Limited (Formerly Central Power-Distribution Company of] |Andhra Pradesh Limited)[The Company] was incorporated under the Companies Act ,1956 as a public limited lcompany under the second transfer scheme notified by the Government of Andhra Pradesh (GoAP) (vide| |G.0.Ms.No.35, Energy (Power-Il) dated 31-03-2000), 30-03-2000 to carry on the business of distribution and retail supply of power in the geographical spread of districts in Telangana and commenced commercial loperations from 01-04-2000. Company is a government company as defined under section 2(45) of the| |Companies Act, 2013 and company is not listed under in any stock exchange. During the Financial year 2014-15, State of Andhra Pradesh was bifurcated as States of Telangana and residual state of Andhra Pradesh. Vide AP Reorganisation Act, 2014 [APR Act] w.e.f 02.06.2014. In terms of Schedule XI to the APR Act, two operating business circles of the Company, namely, Ananthpur and Kurnool, were de- merged and Assets and Liabilities were transferred in terms of GO Ms. No.24 Dt. 29.05.2014 issued by |Government of Andhra Pradesh. ‘Significant accounting policies 1 [a.Basis of preparation The financial statements are prepared under the historical cost convention on accrual basis , in accordance| with Indian Generally Accepted Accounting Principles ("GAAP") and mandatory accounting standards| specified under Section 133 of the Companies Act,2013, read with Rule 7 of the Companies (Accounts) Rules, 2014. Accounting policies have been consistently applied except where a newly issued accounting standard, if initially adopted or a revision to an existing accounting standard requires a change in the accounting policy itherto is use. Management evaluates all recently issued or revised accounting standards on an ongoing| basis. b. Functional and Presentation of Currency |The financial statements are presented in Indian Rupees (INR), which is also the Company's functional] |currency. All amounts have been rounded-off to the nearest Crores, unless otherwise mentioned. 1.2|Use of estimates In preparation of the financial statements in conformity with GAAP, the Company is required to make Jiudements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily japparent from other sources. The estimates and the associated assumptions are based on historical] Jexperience and other factors that are considered to be relevant. Actual results may differ from these| estimates. |The estimates and the underlying assumptions are reviewed on an ongoing basis. Revisions to accounting} estimates are recognised in the period in which the estimate is revised and future periods affected. Significant jiudgments and estimates about the carrying amount of assets and liabilities include useful lives of tangible| fand intangible assets, impairment of tangible assets, intangible assets including goodwill, investments, [contract costs to be incurred to complete contracts, provision for doubtful debts, employee benefits and| other provisions and recoverability of deferred tax assets, 7.3] ash flow statement |Cash flows are reported using the indirect method, whereby profit/ (loss) before extraordinary items and tax} Is adjusted for the effects of transactions of non-cash nature and any deferrals of accruals of past of future| cash receipts of payment. The cash flows from operating, investing and financing activities of the company are |segregated based un the available infurms‘Notes to Financial Statements for the period ended 30th Sept 2022 1.4]Revenue recognition la)Sale of Power: |) Revenue from Sale of Power is accounted for based on demand raised on consumers. Tariff rates for sale of] power are as per Tariff Order of The Telangana Electricity Regulatory Commission as approved for the| reporting period. ii) Unbilled Revenue is recognised in the books of accounts on ‘actual basis’, considering the events occui after balance sheet date, ) Bills raised for theft of energy, whether on a consumer or an outsider are not recognized in full until the| final assessment order is received from the competent authority of the Company. The amount received! lagainst initial assessment is treated as “Other Deposits”. |v) Sale of Power under open access mechanism is entered into by TSPCC on behalf of the company in terms lof SWAP arrangements with other traders/developers, The terms of SWAP transactions are to get back/return the power @ 105% of the power lent/borrowed [b}Other income i) Miscellaneous receipts are accounted on accrual bi Recoveries whether from employees or outsiders are accounted as and when collected. interest accrued on long term investment during the reporting period is credited to ‘Contingency Reserve’. 4.5]Property, Plant And Equipment fa) Property, Plant And Equipment Property, Plant And Equipment of the Company are stated in the books of accounts and disclosed in annual] jaccounts at Historical Cost, which includes incidental cost related to acquisition and installation less| accumulated depreciation. Borrowing costs during the period of construction/installation is added to the cost of the eligible Qualifying assets. And specific useful lives have been adopted for significant components of fixed assets for computation of depreciation. Lands which are received in the form of gifts were accounted at| stamp duty value. [b) intangible Assets Intangible assets are stated at cost less accumulated amortization and net of impairments, if any. An intangible asset is recognised if it is probable that the expected future economic benefits that are attributable to the asset will low to the Company and its cost can be measured reliably. Intangible assets having finite useful lives are amortised on a straight-line basis over their estimated useful lives. c) Capital work in progress Fixed asset under construction, advance paid towards acquisition and cost of asset not put to use before the| lyear end, are disclosed as capital work in progress, which further includes © Ten percent of the Cost of Capital Works capitalized to Capital Works towards Employee Cost and ‘Administration & General Expenses (8.5% on Employees cost and 1.5% on Administration & General Expenses), as the Operation Circles are executing both Capital Works and Operation & Maintenance Works ‘and itis not practicable to maintain records to identify the man hours spent by the staff on Capital Works. * Interest relating to construction period is calculated based on the average interest rate of loans drawn lunder a Scheme and capitalized. The interest is calculated from the date of expenditure incurred on respective Work Orders of the Scheme.‘Notes to Financial Statements for the period ended 30th Sept'2022 1.6 [Depreciation fa). Depreciation on Property Plant and Equipment is proyided under the ‘Straight Line Method’ up to 90% of the original cost of assets, at the rates notified by the Hon'ble CERC. In view of this the management opined| that Schedule Il to the Companies Act,2013 is not mandatorily applicable to the Company. b) Depreciation is calculated from the date of capitalization of the asset. [c) With respect to the following Assets the rates applied during the previous reporting period ,as per CERC| Notification are different from rates prescribed under Schedule I! of Companies Act, 2013. Description of Asset _ and Rates of Depreciation as per Hon'ble CERC notification Buildings and Other Civil Works 3.34% Capacitor Banks 5.28% Plant & Machinery and Lines, Cables & Network 5.28% Material Handling Equipments 5.28% Meters / Meter Equipments 5.28 %| Office Equipments and Air Conditioners 6.33%) Furniture & Fixtures 6.33%| Computers and IT Equipments 15.00% Vehicle — Car / Jeep / Scooter / Motor Cycle 9.50% Vehicle ~ Lorry / Truck 9.50% Battery Chargers 5.28%| [Management has not carried out an assessment of effective rates as per Schedule-l to the Companies Act [2013 and thus such information is not furnished for the reporting period. 1.7]impairment Property Plant and Equipment are reviewed for impairment whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. [An impairment loss is recognised in the Statement of Profit and Loss if the carrying amount of an asset| lexceeds its recoverable amount. Recoverable amount is the higher of an asset's net selling price or value in use. [An impairment loss recognised on asset will be reversed when the conditions warranting impairment provision no longer exists.Notes to Financial Statements for the period ended 30th Sept'2022 “L8|Cansumiers contributions, grants and subsidies x [Consumer contributions are collected as per Tariff Order for the year towards Deposit works -These are| recognized in the Statement of Profit or Loss by allocating them over the periods and in proportion in which] Jdepreciation on assets concerned is charged. JGrants and subsidies received irom State Government towards expensive power purchase and’ other| Jgcvertiment sponsored sclremes are recognized in the Statement of Profit or Loss on accrual basis. 78 investments Investments are classified as long term based on intent of the management at the time of acquisition. Long] term investments are stated at cost and provision is made to recognize any decline, other than temporary, in the value of the investments. [On the date of Balance Sheet the Investments made with the AP Government, AP Transco, AP Genco and |APPOCL ,the status of these Investments were yet to be finalized as these entities were undergone demergers} lon the event of State Bifurcation and settlement between the Telangana Government and’Andhra Pradesh} |Government is yet to settled. 1.10[Inventories Inventories includes materials and supplies purchased to be consumed in rendering of services and work in progress and also includes machinery spares and stores items which are to be used in connection with] Property Plant and Equipment and are valued at cost. Cost is determined on weighted average basis. Cost includes insurance, freight, taxes and all other incidental expenses incurred to bring the inventories up to the| Stores. 4-11 |Employee benefits [a) Short term employee benefits [Al employee benefits payable wholly within twelve months of rendering the service are classified as short |term employee benefits. Benefits such as salaries, wages and bonus etc. are recognized in the statement of] profit and loss in the period in which the employee renders the related service. Ib) Long term employee benefits Defined contribution plans |The company deposits the contributions for provident fund scheme to appropriate authorities and these| [contributions are recognized in the statement of profit and loss in the financial year to which they relate. [Defined benefit plans [The company’s gratuity and pension plans are the defined benefit plans. The present value of gratuity and] [Pension obligation under such defined benefit plans are determined based on actuarial valuation carried out| by an independent actuary using the projected unit credit method, which recognizes each period of service as Biving rise to additional unit of employee benefit entitlement and measures each unit separately to build up] the final obligation. The obligation is measured at the present value of the estimated future cash flows. The discount rate used for determining the present valuation of the obligation under defined benefit plans, is based on the market yield on government securities as at the valuation date having maturity periods j2pproximating to the terms of related obligations. Actuarial gains and losses are recognized immediately in the statement of Profit and Loss. 16Notes to Financial Statements for the period ended 30th Sept'2022 [Other employee benefits [Benefits under the company’s leave encashment scheme constitute other employee benefits. The lability in respect of leave encashmient is incorporated on the basis of actuarial valuation carried out by an independent] Jactuary at the year end. [Faxes on income |Tax expense comprises current and deferred tax. Current income-tax is measured at the amount expected to} lbe paid to the tax authorities in accordance with the Income-tax Act, 1961 enacted in India and tax laws| prevailing in the respective tax jurisdictions where the company operates. The tax rates and tax laws used to| |compute the amount are those that are enacted or substantively enacted, at the reporting date. [Deferred income taxes reflect the impact of timing differences between taxable income and accounting| income originating during the current year and reversal of timing differences for the earlier years. Deferred tax is measured using the tax rates and the tax laws enacted or substantively enacted at the reporting date, Deferred income tax relating to items recognized directly in equity is recognized in equity and not in the statement of profit and loss. Deferred tax liabilities are recognized for all taxable timing differences. Deferred tax assets are recognized for| ldeductible timing differences only to the extent that there is reasonable certainty that sufficient future| |taxable income will be available against which such deferred tax assets can be realized. In situations where| the company has unabsorbed depreciation or carry forward tax losses, all deferred tax assets are recognized] lonly if there is virtual certainty supported by convincing evidence that they can be realized against future| taxable profits. [The carrying amount of deferred tax assets are reviewed at each reporting date. The company writes-down] ithe carrying amount of deferred tax asset to the extent that it is no longer reasonably certain or virtualy| |certain, as the case may be, that sufficient future taxable income will be available against which deferred tax| asset can be realized. Any such write-down is reversed to the extent that it becomes reasonably certain or virtually certain, as the case may be, that sufficient future taxable income will be available. Provision and contingencies ja) The company recognizes a provision when there is a present obligation as a result of a past event and itis probable that it would involve an outflow of resources and a reliable estimate can be made of the amount of such obligation. Such provisions are not discounted to thelr present value and are determined based on the| Imanagement’s estimation of the obligation required to settle the obligation at the balance sheet date andl adjusted to reflect management's current estimates. b) i) The policy. for providing provision for bad and doubtful debts up to F.Y 2015-16 was based on non litigated receivables outstanding for more than 60 months and w.ef F.Y 2016-27 the accounting policy has| been changed i.e., based on LT Private bill stopped services arrears and HT Private bill stopped ( including |court cases ) outstanding arrears for more than 24 months. iy‘Notes to Financial Statements for the period ended 30th Sept 2022, 1.14]Accounting for Demerger 7 [Consequent to bifurcation of the State of Andhra Pradesh, two operating Circles of the Company were| ldemerged effectively on the appointed date, i.e,, 02.06.2014 in terms with Schedule Xil to the Andhra| Pradesh Re-organisation Act 2014. Accordingly, Assets and Liabilities of the Company were bifurcated based} Jon GO Ms. No.24 issued by united State of Andhra Pradesh. Financial Statements relating to this bifurcation Jwere adopted by the Board of the Company and Certified by Independent Chartered Accountants and| Jsubmitted to Expert Committee constituted under the APR Act. However in the case of Employees related| assets and liabilities, certain -Long Term Liabilities, Long Term Loans and Advances, Cash and Cish Equivalents jand Long Term Receivables, the basis of bifurcation as specified in the GO mentioned above could not followed and another basis was used for bifurcation of Assets and Liabilities and the bifurcation proposals lwere approved by the Expert committee vide 0.0. Lr No. 5614/Expert committee/2014 dated 15-03-2018, But the net settlement of assets receivable/liabilities payment was not taken place and to that extent] balances shared based on the other than geographical basis will be reflected in Financial statements under| the various heads namely, in Note No. 3 Capital Reserve for an amount of Rs. 723 Crores, in Note No, 4 Long| Term Borrowings for an amount of Rs. 1683.60 Crores and the net receivable on account of Demerger of| lassets and liabilities shared(both viz., Geographical basis and other than Geographical basis was resulted into) for an amount of Rs. 2096.60 Crores have been shown in Note No, 20 under the head other current assets. [Accounting for Merger(Re-organisation of districts in Telangana) i}Consequent to Re-organisation of Districts and formation of new districts of Telangana wae 11.10.2016 7 revenue mandals from jurisdiction of Karimnagar and Warangal which are under the jurisdiction of TSNPDCL| lwere now re-organised to Siddipet District. i) During the financial year 2019-20 all the entries relating to acquisition of Assets and taken over of liabilities in respect of Husnabad are settled through inter Corporate Dues from the TSNPDCL. i) In the notes forming part of the financial statements, wherever there is no feasibility to present the] balances acquired in respect of Gundala Mandal as per classification of respective schedules, itis presented as} lan direct addition to the balances forming part of schedules before bifurcation . iv) The Govt of Telangana vide GO Ms No. 20 Dated: 23.02.2019 has re-transferred the Gundala Mandal from| the TSNPDCL Jurisdiction to TSSPDCL and the said Mandal was earlier transferred from the TSSPDCL to [TSNPOCL and with regard to the transfer of assets and liabilities, the TSSPOCL has taken over the Network of [Gundala Mandal w.e.f.01.04.2019, accordingly the assets and liabilities of Gundala have been incorporated in the Financial Year 2019-20. 1QNotes to Financial Statements for the period ended 30th Sept’ 2022 4.15)Earnings pershare™ : : * Basic’ earnings per sharé are calculated by dividing the net profit or loss for the period attributable to equity| | shareholders by the weighted average number of equity shares outstanding during the period. For the| purpose of calculating diluted earnings per share, the-net profit or oss for the period attributable to equity shareholders and the weighted average number of shares outstanding during the period are adjusted for the| effects ofall dilutive potential equity shares. . ° '7.16| Third Transfer Scheme Balances (a) (i The.then Government of Andhra Pradesh (GoAP) vide G,0.Ms. No.58, Energy (Power-Il), dated: 07-06-| '2005 notified the transfer of Bulk Supply Undertaking and Power Purchase Agreements from Transmission] (Corporation ‘of Andhra Pradesh Limited (APTRANSCO) to the four Distribution Companies (DISCOMS), specified ratios, as on 09-06-2005. The share of the Company in generation capacities of all generating stations allocated to the four DISCOMS is 43.48%. (i) The GOAP has, vide G.0. Ms No.53, Energy (Power-lll), dated: 28.04.2008, amended the share of four| DISCOMs in the Generating Stations as per which the revised share of APCPDL is 46.06%. This G.O. shall be ldeemed .to have come into force with retrospective effect from 09.06.2005. The retrospective| implementation of the 6.0. involves many calculations, revisions, etc. The Andhra Pradesh Power Co- ination Committee (APPCC) has requested the GoAP to amend the date of implementation from April 12008 onwards. The Accounting of Purchase of Power as disclosed in the Note No. 23 is based on the revised share of 46.06% and consequent to enactment of AP Reorganisation Bill, 2014 the Power Purchase ratio has been| further revised vide G © Ms. No.20 dated 08.05.2014 w.e.f. 02/06/2014 viz., 38.02% ,15.87 %, 15.80 % and 30.31% in respect of TSSPDCL, TSNPDCL, APEPDCL and APSPDCL respective. And considering (38.02 Plus 15.87 %) as equal to 100 % of Both Discoms TSSPDCL and TSNPDCL, the proportionate percentage of TSSPDCL| Jcomes to (38.02/53.89)*100 is equal to 70.55 % and similarly in respect of TSNPDCL (15.87/53.89)*100 is Jequal to 29.45 96, Accordingly, TSPCC has allocated power purchase cost between the TSSPDCL and TSNPDCL in the ratio of 70.55 % and 28.45%, (b) The cost of Power Purchase, Inter-State Sale of power and its accounting are being carried out by the| [TSPCC and are intimated to the DISCOMs, which are adopted in the Company's books.. WZKept blank | tySOUTHERN POWER DISTRIBUTION COMPANY OF TELANGANA LTD. 2: SHARE CAPITAL [Fre cthorisad sued, svbsrbed aha fully paid up share capital comprises of eauly shares having pat value of RS0 each as Yolows = Ramee | earweIe | aI | ATI : a Rtncrore) [7 encore) [7 Rtincrore) | efincroe) [awtorse fo0020,00.00 aut shares 30 ach 72500000 00.00 2000000 20,0000 [sued Subseries And Pala 4,20,73,30306 Equity shares of €0 each aly paid up 01738 oss an Bars TOTAL 1200793 200793 2.03798 01793 8. Detalsof share Holders holding more than Si shares nthe company sat 30.02002 Name of Sharehoer (ast 31.08.2020) No.of Shares held ofhoting 12,01,7930308 100% (02047930306) (200%) a 12,7930,306 "Teas ares Raby Nominees of Goto Ta 3 RESERVES & SURPLUS Patcalars ‘Aeotsoo20z2 | asotsnaazuz | Asotanoeznzi | paatai.0n2002 fs Consumer Contbiion towards opal ane foseringestonce raw saa 5502 saa lt current yea Receipt 7st 78.0 192.08 71830] [cosng ates 70832 751.80 667.45 a2.0 b. Subues towards cmt of ep sets [pening sstance Tao Tao a0 aaa [el crrent yea Recep ei 000 : {000 [Gesing Baonce Baa Tao Tao rao .Grants/ Donation towards oof opal ana [opening stance FED Fore Tas 73833) [e) Curent year Rez - 624 253.09 [Seng alco aaa 7535 703239] Total (Cosi bslance of obec) e160 785759 768 7.66859 Less Withdrawal towards cost of pial Assets [opening Balance Baa] 3433] Bar| asm lo) current yen Amordelon wo Sateent of Mt and oat = - ~ (43536) [Gos Botner TEECEEE] (EEE az7] 2433] Taal amas 4552.66, 4.08642 axa iz Seaton Rese contingency Reserve and [Opening Balance ma 6 sa =z) e) cure yea Races 483 036 033 251 Gog Balance was5 Taz 3556 336) sap Reseve on Domerger Opening Balance EEN Tami Ta 7a] Tans on Demerger i : ‘| [Gos Balance Tea Tea aa Tail suai z - : [Open Balance (35296| Basa] aasenral] 1535554] [e) Ne roti Net Loss Fa he Curent Year (i389 i080 207825] (62630) [Cos Balance (ibam85)| (5. 280.0)[ fagset.00)| 4.2.8) Grand Total (aoa7es| aasraa|——(aa77508]|___ 907773 1sSOUTHERN POWER DISTRIBUTION COMPANY OF TELANGANA LTD. 5.1 SHARE APPLICATION MONEY PENDING FOR ALLOTMENT Parieulars ‘As 30.08.2022 | sat 30.06.2022 | sat 30.08.2021 | sat 3.022022, [nvesimentin Oucoms by Gow. of Telangana 7 5 f [runs received under the UDAY Scheme 5 en ecencre a rox F z e : 4-LONG TERM BORROWINGS Partclars Hew sooeawe | Asst sowea0 | Asst soos 70m | Asstsi05 202 [Bonde 2024.65 202465 200465 2024.65 [Term Loans 7 = Il From Bank Bs, ar 33 = iy From Other Pardes TARTS, a6. Taar7.03 D7 Toad 1636846 75,570.60 36,305.61 3431048 5-OTHERLONG TERM LABILTIES Particulars ‘sax woos 7003 | Ast 0060 | AsatSOao. OR | ApstsORIOT Nvendor Deposits 12650 129.85 145.59 146.63] [contribution Works Sa 349 35.80 34 [other Usbties 13.46 13.27 715.03 in4ss| [as tnsurance Saving Fund 558 34a 88 5.4 se Funding Wedia scheme 54 812 Tes 8.24 [Accidental isk Sef Funding Scheme 039) 029 013 029 TOTAL 8 wie 316.86 309.37 6: LONG TERM PROVISIONS Particulars ‘eat woonn00 | Ast 3006 I0R | Ast s0oo2ON | AgatSL 0320 [Provision for employee benefits Gratuity (unfunded) 262.00 263.07 213.45 283.73 [ave Encashment (unfunded) 95335 95750 988.84 960.99 [s8p0Ct Pension and Gratuity Trust(Funded) “1896 426.96 501.29 530.96 [Medical Expenses (PRMS) 161.65 161.85 16185 ‘TOTAL 1796.76 08.18 2103.58 39738 2 BOR Particulars ‘sat 30.09.2022 | sat 30.06.2022 | asat 30.00.2021 | asat3.03.2022 Loans Repayable on Demand I} From Banks Tee 7038.76 Tas i) rom Other Parties 673.58 S719 285.68 a7. Tour 3910.2 T5625 594.66 447.82 Gurren maturities of tng.term debt 40138 526.32 678.56 276.5 Tora, 235161 7086.77 Ta 32407 \e‘SOUTHERN POWER DISTRIBUTION COMPANY OF TELANGANA LTD. 8: TRADE PAYABLES, Particulars ‘se 3.092022 | :asat30.06.2022.| asat 30.00.2021 | Asat 2.03.2022 JUnsecured [a tero, Small and Medium Enterprises (SME) FEY 226 20.8] 2a 5. Other than MSIE larePoce 35036 39058 39:08 250.87] [arsPoc. 1482.26] (2,391.28) 1425573] (351.24) frswPoce (7003 (4,205.23) (62853 26407] lrscenco 2271.08, 2.10623 (2.99376) 7,180.4 PGENCO. 3.3673 338673 8045.72 3334.73] larrRansco_ 576 376. 377 5.75] [reraansco 7205.60 Te 12087 1,204.09] [other Power Purchase Creditors 7553.4 7646401, 7058.60 7030.04] [other Payabes “4sa382 410250 37039 697.3 [Trade Payabies wansfer on Merger Husnabad - - - , [rade Payables transter on Merger Gundala 278 278 276 27 Total 25,386.87 2576495 2aa0a.23 2a,752.81 9- OTHER CURRENT UABILTIES tculars ‘Ast 30.09.2022 | Ast 30.08.2022 | Asat30.00.2021 | As at 31.03.2022 [employee related abies 1685, 35431, 149.99 359.09) [StattoryUabity (e107 113434] 396.84 7436) [advance from Customers 79 7438 638 m2] [consumer Deposits 4a5556 “43785 3833.09 3953.2 [cov of AP SC/ST Payable 347 347 347 347] ter Unie Accounts 682.85, meat 36126 23.63] nterest Payable on Consumer Deposit wa7as 10735 142.98 147.5] Interest Accrued ane due aaae ase 3aaa8 46s. other uabities m3 223.29 7198051 a3] [Artisans Salaries Payable 732 24.90 2657 2535] [ast uabities| ry 06 738 275] [rsPocL PF Trt (oar) 2) 098, Total 689.92 58229 Core 6.20026 30- SHORTTERM PROVISIONS Particulars ‘asar30.00.2022 | Asat30.06.2022 } asat20.00.2021 | sat i.03.202 [Prowson for Employee cost 328 3028 2.82 3028) [RPE Fone 098, oo 001 oi) Provision for Admin Expenses 3038 7035 1402 1035] Provision for wir 333 153 082 13 Provision forimerest 785.87 285.87 259.83 735.9] Provision for O&M works 470 270 43 279 Provision forR& CPenales 030) 030 040 0: Provision for Power Purchase Cost _— o ea] [Grau (unfunded) 15 1s a8 as [eave Encashment (unforced) 347 S47 5410 547] Medica Expenses PR¥5) 72.00 72.00 706) Taal ras. Bras Haas 68] \ySOUTHERN POWER DISTRIBUTION COMPANY OF TELANGANA LTD. : Note No.t1 - Property Plant, Equipment and Intangibles (Rs. In Crore) ras Caring Vas Depron & aa Ra Carig Vas SNe Parte assists | gaan | Betton | Asats0m Sareea | osteo | asnrzom | avatzon | assesom | asaizn [acsata mar a Soocama ware] qajsmens | Sepean2 | Sipcana | dencaose | Socanme |" z a z t z z z z t e e [ra oper nd auc | Lana a6 : aed 2 : | 64 264 at es avis suo] ass ; sean] mf 268 iss] ssa [acess zstee| _assae oer cv wans ase] ue i aura sass up wor] vsss| nen! ma] ae t [Plant and Machi 8549.90. 128.48 032 8,678.06 4,460.93, 83.83 O28 4,544.48] 4133.58 4,088.97. 3,973.32, 3,997.07 ies Cae Newer siv900| 16631 = [ess symoil ase =| sossss{ eros | assse0 | a1s225| _azz035 Menara mewngeavinen | 7s647| 2523 anal aus uss] osr76|eanes| asm | _cassr eis 08 : rol os : eal on on on| om rae nd Furs vess[ ou ; Ps a ie egy | eee gE se ote Eavpnen an| oe ; xf suo] ox : ust unl oe] ass] sat [i condones as| om i 2s ves] 001 : se] ow] on] oss! ons campuer 2 Eguimen os] os vw] s22 2 : wm ssn pel es] aom| soa rugure| saw] on] waresi| —sasrze| iat ozs] syse29| s9uza| ogveue| oases0| _sausi7 neraNcuave assers [> Computer Software oan 208 E 70.80 4563 - 46.60 2400 23.09 212 24.18 Sab Tou an| 208 : nol we : aso] nol no [ an | aun © | copiatworrintropres | 1gs2| _seeer| _ssp28| gpa : ; : vos | sos ior ‘Sub Total 1,087.92 339.28 ~ - - ~ 1,094.71 1,039.52 1,087.92. q GRAND TOTAL (a+b) 339.60 9,802.99 182.38 0.28 9,985.09, 10,859.93 10,657.05, “wart‘SOUTHERN POWER DISTRIBUTION COMPANY OF TELANGANA LIMITED — fz 9 ‘Note No. 12 NON CURRENT INVESTMENTS (at Cost) [a. —_[Detals of Trade investments Subsiory7 |___ Woof Shares Units [Quoted Party Pala] Tart (mre) Sr.No. Name co the Body Corporate ‘Associate / |Aaat30th Spt] As at 3st Mors] Unquoted | Fully pald | Ax ath Sept | Avat300 Jun. | As at 30th Sep. | Asat3ist Mar, WL aozz amzz 2022 2022 amt 202 a a @ @ 3) @ a @ @ @ |ANOWR PRADESH POWER DEVELOPMENT a “s 3 Ful i (omen on uoesey Othe 426030.000| 2.601000] Unquted | Fly Patt 22601 2601 2501 2601 [Total aso ea aso as 5. |Detalis of Other investments Subsioy7 ‘Qucted/ [Paria ‘Aevount in Grae) Sr.No. Name ofthe Body Corporate associate / |ASSE3Oth Sept] at 3st War-| Unquoted | Fullypaid | Asat3Oih Sep | Avat30th dun, [ AS at300h Sept. ] Avat Ts Man, Mi aozz ao aan 202 2021 2022 TT [investments in Goverment or Tat scurer JAP TRANSCO-VOTUT BONDS (Face Value ones ‘Gucied | Fuad 000 132 132 : 1320 1320 1320 re. 10.00.000/ pe Bond) 8.74% APPFC Bonds Face Value Rs0000007 per] Others 5 rn so = wo 22°13 ond) : : 1a aA ROT | “Oe os ye) Seated Fai rad i a qe 1.588 APPFC Bonds (Face Vale R30 000007. | Others " | aested | Farad a a = = ond) z 007] 835% Gow of ala Secris ‘hers | 72000 | 372000 | nguones_| Ful aid = = am a [5% APSFC- Unsecured, Redeemable, Non | _ Ohare ‘Unquoted| Fully Pal 200030 convertible, Non SU Bonds Series Vi2013 (Face 1“ “ 028 028 ase 028 Value Rs.10,00,000/ per Bond) ZODESE| WAH S10 @ 925% ores [980 TBO __| Wrgucted | Fula 20 30 180 780] Js Sees v/2014 FRO (ave Vale othe e 9 | Uequoted | Fully Paid ae oa aa a 700030 rs. .00.000/ er Bond) aooase|2-2% GOVERNMENT OF NDIA-2OSOSECUATIES | Othe | ton Toa | veqwsted | Fully Pa 134 194 8 138 raoooa7 BAX GOVERNMENT OF INDTA-Zo2AsECURTTIES | Ohes | 190 390 | Ueaneted | Fully Pad 190 7290 290 150] raooos |7-72% Andra Pradesh SOL ones | _ano mio | Deavated | Fully Paid a7 zi aocang|7 7% Avda Podesh SOL ‘ones | 5000 sono | Uequoted | Fully Paid 500) 7 zi 200008| 750K Tar Nadu S01 052 ‘oie | 18660 18660 | Uequoied | FullyPad 7366 5 2o00ns|7 5% Bar 12087 Oe | 20000 ao000 | Uaquoted | Fully Pad 1000 5 : oooae| 749% Teanga S01 790 Otes | as00 500 | Vnawoted | Fall Pad 450) : : ci 200017 | 77% Yelonara SOU RT Oihes | aso “00 | Unawoted | Pally Paid 5 : 7 [sab Toate) a8 3038 3030 [crand Total (A 25479 23697 5651SOUTHERN POWER DISTRIBUTION COMPANY OF TELANGANA LTD. fa, Detered Tax Particulars ‘Asata0-09.2022 | Asata0.06.2002 | Asatscoa.2021 | Asat 31.03.2022 | a Deferred Tax Uabies 78.9) (73.9) (769.0 73.29} 2 Deferred Tax Asie 258.17 2588.17 2.70088 2563.2] [Net Deferred Tax Aset/abiles 1,803.68 1,803.68 2onse 1903.68 4- LONG TERM LOANS & ADVANCES Particulars ‘Acavao.on2022 | Avat 30.06.2022 | Asat30.00202% | Avatsi.0a2022 a. secured, considered good ltoans & Advances to employens Ba 3498 3230 35.40) [b. Unsecured, Considered good Loans & Advances to employees 252 278 235 3c Deposits with Cours, Telecom and Local Authorities 93.98 99.80 95.70 33.85| [canal Advances aaa S288 2075 52.06| Total 70036 19035 7730 19037 15 - OTHER NON CURRENT ASSETS ancl ‘sar 30.0n2022 | Avat30.062022 | Asa 30.08.2001 | Asat 31.03.2022 [e) Secured considered good Long Term Receivables rom Employees 323 507 378 sai 6) Unsecured, considered good Receivable rom m, Chennai 049 009 049 os iat 52 556 623 57 6- INVENTORIES Particulars ‘asat 300092022 | Asat30.062022 | Asatso.os20a1 | Asat 3.032022 Stores and Spares 23638 26472 235.59 226.00) tes: Provision for Recovery/Wrie Of of Cost Materials 320 320 38 3.29 Total a8 2st Ee maa 137- TRADE RECEIVABLES Particulars ‘Ast 30.08.2022 | Asat 30.06.2022 | Asat3o.co.20m1 | Asat 31.03.2022 2. Sundry Debtors 1993353, 1336850 1247319 1243639, [Less Provision for doubt debts (61903 («2909] 75558] (61903 Jc Les: Provision for doubtful debts FSA 26.02] (26.02) x) (26.02) ‘Sub Total(b+e) (os.3]| (5.0 (791.96 (es. Tora seen 3372339 388123 pre 20‘SOUTHERN POWER DISTRIBUTION COMPANY OF TELANGANA LTD. 38 CASH 8. CASH EQUIVALENTS Pitts ‘Asataoosa0z2 | As0t30062022 | Asata0gnaozi | avat3i.0s2002 cash and cath Equivalents a eaances with banks “in uerent Accs (G1430] z038 ean] Pr ~Remitance in Trans 675] aa 18 aa in Deposits with Orginal Maturity less than 3 Months 028 10085 703 205] lb. cath on hand 738 m8 3576 1634] Tou 123 eee ‘ais.7] 7655 29- SHORT TERM LOANS & ADVANCES Partclae ‘asatso.0s2022 | Asst 30062022 | asata0oez0a | Asaaiaa202 5 Secured considered good recoverate from employees (Cel phone) 005 05 oar a5 [b- Unsecured, considered good loons & Advances to employees 37 1082 708 3 income Tex Refunds 78 656 357 348| |[asvaee to 08M supers an 2a 29 2a] [Goverment Recavabies sas201 526.87 sa7a4@ 529200 Provision for Government Rectuabes Addons Power earran| array] oar7a7| earray| ether tans & Advances 019 oa 042 oa Total 137 1769.35 3.50830 14sh6t ‘Asat 30002022 | Asat3o0s20z2 | Asat00s2021 | Avat3i.032022 Stincrore) | €incrore) | eincrors) | _ encore) Fixed asset rete rom active use and held for asporat 007 007 007 oar] terest Accrued on investments 508 508 3a | Until Revenue - Trade Receivables 2aa7a7 263747 238866 2370] st evenue-Rectivabes suas 35136 5536 134] hscenco waner?& Gras aur 2339] (28605 wa] Receivable on Dererger of Kurnool and Anantapur 208657 208657 208657 2.03657| fssr0et Ger res (24a (265 (455 (aaa [other Recenables sees ma32 36825 75 ecb rom Govt under UOAY for Loses a2 5228.00 Net Recenable on Merger -Gundsla 220 220 220 22] Total 558508 ‘A606 sae. 166096 2)‘SOUTHERN POWER DISTRIBUTION COMPANY OF TELANGANA LTD. 21. REVENUE FROM GPERATIONS. Parties aes |e em |] : 25258 303879 or 7986.05] [HT Supply . aamaai| 405.65 3,190.12 13,880.30} lnerstat Sales ~ 5454 23708, : 13023] Fuel surcharge adjustment 040 054 050) 2.69 oat uidy 15009 0266 835 38750) [customer Charges 21490 19298 mua 48976] [Theta ower 7a a9 0 2a] Delayed Payment Surcharge. Income 36988 3320 357.88 14a732| a cPanoties 7 7 008 rs) [Other Operating Revenues Jamortzaon of Gnsumer Contbuton, Siar & Gants 7 qi z sag toward Property Pant and Equipment ee wre sed mera ao as 20 18t m1 tes: eeeny Bay (sasn er) z or) ‘Total ~ 8,225.42 8,287.34 6,039.39 26,921.55 22-oTHERINCOME Paria wom | aot | aotmne | Amu lnerest income ‘Bank 205 on 1a 5.39) Seat 018 07 027 ) ‘iver (treat on EO) 208 rn 19 @7 Rent from Company's Property Plant and Equipment 039 as 032 0.3} ste of Sxap 038 om 138 asl benoies rom suppers 207 1 om sail omer income a 75 7007 wan Total ear maa 252 ara 23 ROWER PURCHASE cost Panos wom | etm | wetmin | rian rurchse of Power Fed Cost 145605 205774 70 291020] Purchase of Power-varibe Com amon Samat ea077 16355. Pransmison Cares 322.7 wast 38553 3066 other Power Purchase Costs 36 aL 2400 (20025) Teal 7aene2 358.75 78890 7,023.68 24 EMPLOYEE Benes EXPENSE Pardee wae | aefman | aotmaa | nae sss ans nenives 35778 1539 35682 346055 [ass Remuneration 2a m9 uo a22a8] contibwions to Emoloees Provident Fan 1952 2232 29 1942 7528) |[risans EPS 2nd £8! Contributions 5.15 SAS 542 20.30) Pension Senet 3a aa, 3a (e728 [Director's Remuneration & Alowances as om a7 a2] Directors siting Fes 5 : q stat etre expenses 08 oa 77 223 |Less: Employee Cost Capitalised as] (24.21) (20.38)| (86.45)| Total 38075 46729 oo 380856 BRSOUTHERN POWER DISTRIBUTION COMPANY OF TELANGANA LTD. 25 - OPERATION & OTHER EXPENSES Partlctars Qzofzcz2s | qxofz0z223 | Qaofzoxiz: | rr20aia2 |advertsement 02 066 om 1a] |consutancy Charges 07 050 O54 x9 contrat Labour Charges 3a 287 277 1456] tercty Charges. 288 204 190 759 Insurance 008 ° 002 06 Inventories Handing Charges. 025, 033 037 07 {egal charges oa 049) 029 oO lucence fees -TSERC zi a2 - 5.9 lorice Maintenance 035 088 027 oa former Expenses an 343 3a 29] [postage & Telegrams 0.08 002 0.08 0x4) Priming & stationery 338 133 384 rz Protessonat Charges 348 a2 370 349} na - others aan 74 ro) 2 rates 8 taxes 065, 208 154 3 ene om 008 oat 057 pepais to Buin & Chil works 080 034 330 329) pairs to Pant and Machinery 1838 5a Ba 763] pats to Vehicles 743 096, 349 2ad [telephone & Communication 070 1a 258 64 [raining exp 008 oot oot 022] [raveting Expense 693 632 582 2770) Vehicle Hire charges 362 oa 12 al lidyut Ombudsman Exp on 033 036. 0 [Payments othe auditor ona 7 = oul Pee eee eae 036 oo om 2a [ofice Maintenance other expenses an ass co za [ofice Maintenance Cleaning expenses oon 008 oor ‘cal Les: Administration & General Exp Capitalsed 433) ea] sa) (3520) Total euss 382 08 ‘ma77 4SOUTHERN POWER DISTRIBUTION COMPANY OF TELANGANA LTD. 26. FRANCE COSTS 2h Paruiors azofzozz2s | atotze2 | azotzon2 | ry2az lnteresteniense ~ Aone Term tears = 107.00 106.47 11939 33.0 eaeaiae 33562 31085 382 1369.3] aes - 5 143.20 007 1073] -omners _ ‘on FRP bonds ° ° ° 152.83] on other Lables : ° S 142.6) bark charges = 7 477 237 prem Less: Intros Capitalsed cE) 4.18] 333] (29s) Total 450.0 55795 852 2345.7 27. EXCEPTIONAL TEMS, S Particulars azofzozz23 | arotzea23 | azotzn22 | pram [assets Scrapped 0.04 232 036 074] Provision tor Bad Debts = = Late [compensation aid o electrical Acidents 380 sat 279 1935] lorners ‘057 or) (sr ) rice variation 1396 1195 37 15.5] [Revenue grant under UDAY Scheme ° ° 6228) vice Pri tems : - z Total ma 19.00 800 (634155) 28- CONTINGENT UABILIIES tothe extent not provdedin the books) Panteulars azofznzz23 | axofzz23 | a2otz2 | rv2m2 Contingent abies a) erty Tox 206.71 2067 20770 26.7 fy Ses tax Penaty against G Form Cement purchases] 1 134 134 134 [el sbi onder AP VAT Ad 2605 (april 2005 0 2005-00) oo oo a2 a1 [eh icone Tax (TO) 33829 33829 325 33825] [Service Tax 206.24 206.26] 208.6] 205.24 [iV employee Prondent Fund a7] 1109] 1429] ana [UPS aed by Sngareni Theta Power Plant 3102.5| 318255 2.09) ‘ae2s| ‘Sub Total) 03386 03858 09.7 nase [i ormmomente [@) Esimsted amount of contracts remaining tobe executed on 7078 379.78 30828 37978 Sab Tota) 978 ‘3002 3978 ‘Grand Tota (oi) 443.32 aia 913.98 441332Fort ten | forte rents iui enonnator | fue | tet En varncein : Senvzoaz | ame 1. current Rati Tres) [corrent assets caren iaites oss} 08s] 370 2. oe Eu ato Times) [ott oe shareholder’ Eauity jos} (oa) 74 see Senice Coverage Ratio, (mn Times) - |eBsTOA rota eb Service oss] 060] 1880 Return on Equity Raton) ex Proftsaertoxes fave Shareholsersequty) ani) aan) 63.77 sentry turnover ratio tn Tes) asthe Ucensee / Dicom isnot a manufacturing company thsi isnt applicable 6. trade Receivabies turnover rain Times) [Total Sales rade Recsnabies ass} 203] 7400 }. rade payables tumover rato (in Times) [Tota Purchases rade raables 023| 087| 7047 Je.netcapitattumover ratio Times) {Total Sales Working Capt (059) 78) 6708 omer poi atin) ne Prot rott sates ao) 232] (325) Ho. Retumon capital employed tin Times) E87 spat empoved o2| 40s] 9273 2. Return on investment (ln) et income on vestments [Cos of vestments 35/1000 asSOUTHERN POWER DISTRIBUTION COMPANY OF TELANGANA LTD, Southern Pomer Dibton Conpany of 1S utes Charan & Managing Orecter IN 0298377 A bast bee” one: 8 NOY 2027 conicenenno ‘Conny seen 2g