TATA MOTORS BALANCE SHEET YEAR ENDED 31,MARCH

I. ASSETS
NON - CURRENT ASSETS
Property , plant and equipment
Capital work - in progress
Right of use assets
Goodwill
Other intangible assets
Intangible assets under development
Investments in subsidiaries , joint ventures and associates
Financial assets
Investments
Loans and advances
Other financial assets
Non -current tax assets (net)
other non - current assets

CURRENT ASSETS
Inventories
Financial assets
Investments
Trade receivables
Cash and cash equivalents
Bank balance other than (iii) above
Loans and advances
Other financial assets
Assets classified as held for sale
Other current assets

TOTAL ASSETS

II.

Equity share capital

Other equity

NON - CURRENT LIABILITIES

Financial liabilities
Borrowings
 Lease liabilities
Other financial liabilities
Provisions
Deffered tax liabilities (net)
other non - current liabilities

CURRENT LIABILITIES
Financial liabilities
Borrowings
Lease liabilities
Trade payables
Total outstanding dues of micro and small enterprises
Total outstanding dues of creditors other than micro and small enterprises
Acceptances
Other financial liabilities
Provisions
Current tax liabilities (net)
Other current liabilities

TOTAL EQUITY AND LIABILITIES

E SHEET YEAR ENDED 31,MARCH
NOTES As at March As at March
31, 2022 31,2021

3 (b) 11,733.44 19,153.47

3 (c) 585.21 1400.82
4 (b) 332.45 768.59
99.09
5 (b) 2,009.87 6401.95
5 (c) 882.03 1605.64
6 27,917.45 15147.26

8 1338.94 967.65
10 48.43 72.39
12 1992.52 1899.2
777.68 715.31
14 662.24 973.7
48,280.26 49,205.07

16 (b) 3718.49 4551.71

9 5143.08 1578.26
17 2111.78 2087.51
19 (b) 2450.23 2365.54
20 155.2 1953.4
11 139.37 184.49
13 809.51 1745.99
50 (iii) 220.8
15 1091.95 1166.89
15619.61 15854.59
63,899.87 65,059.66

21 765.88 765.81
19,178.27 18,290.16
19,944.15 19055.97

23 14,102.74 16326.77
237.84 593.74
 26 460.37 659.64
28 (b) 1,474.11 1371.94
29 173.72 266.5
30 514.13 533.55
16,962.91 19752.14

24 9129.91 5421.95
58.58 96.47
25
all enterprises 146.1 167.23
er than micro and small enterprises 5956 7947.78
7883.96 7873.12
27 1113.26 1376.12
28 (c) 608.08 1043.54
49.67 37.84
31 2047.27 2287.5
26992.83 26251.55
63,899.89 65059.66
 BALANCE SHEET

I. ASSETS
1) NON - CURRENT ASSETS
(a) Property , plant and equipment
(b) Capital work - in progress
(c) Right of use assets
(d) Goodwill
(e) Other intangible assets
(f) Intangible assets under development
(g) Investments in subsidiaries , joint ventures and associates
(h) Financial assets
(i) Investments
(ii) Loans and advances
(iii) Other financial assets
(i) Non -current tax assets (net)
(j) other non - current assets

2) CURRENT ASSETS
(a) Inventories
(b) Financial assets
(i) Investments
(ii) Trade receivables
(iii) Cash and cash equivalents
(iv) Bank balance other than (iii) above
(v) Loans and advances
(vi) Other financial assets
(c) Assets classified as held for sale
(d) Other current assets

TOTAL ASSETS

II. EQUITY AND LIABILITIES

EQUITY
(a) Equity share capital
(b) Other equity

LIABILITIES
1) NON - CURRENT LIABILITIES
(a) Financial liabilities
(i) Borrowings
(ii) Lease liabilities
 (iii) Other financial liabilities
(b) Provisions
(c) Deffered tax liabilities (net)
(d) other non - current liabilities

2) CURRENT LIABILITIES
(a) Financial liabilities
(i) Borrowings
(ii) Lease liabilities
(iii) Trade payables
(a) Total outstanding dues of micro and small enterprises
(b) Total outstanding dues of creditors other than micro a
(iv) Acceptances
(v) Other financial liabilities
(b) Provisions
(c) Current tax liabilities (net)
(d) Other current liabilities

TOTAL EQUITY AND LIABILITIES

T
As at As at
NOTES March 31, March
2022 31,2021

3 (b) 11,733.44 19,153.47

3 (c) 585.21 1400.82
4 (b) 332.45 768.59
99.09
5 (b) 2,009.87 6401.95
5 (c) 882.03 1605.64
iates 6 27,917.45 15147.26

8 1338.94 967.65
10 48.43 72.39
12 1992.52 1899.2
777.68 715.31
14 662.24 973.7
48,280.26 49,205.07

16 (b) 3718.49 4551.71

9 5143.08 1578.26
17 2111.78 2087.51
19 (b) 2450.23 2365.54
20 155.2 1953.4
11 139.37 184.49
13 809.51 1745.99
50 (iii) 220.8
15 1091.95 1166.89
15619.61 15854.59
63,899.87 65,059.66

21 765.88 765.81
19,178.27 18,290.16
19,944.15 19055.97

23 14,102.74 16326.77
237.84 593.74
26 460.37 659.64
 28 (b) 1,474.11 1371.94
29 173.72 266.5
30 514.13 533.55
16,962.91 19752.14

24 9129.91 5421.95
58.58 96.47
25
o and small enterprises 146.1 167.23
tors other than micro a 5956 7947.78
7883.96 7873.12
27 1113.26 1376.12
28 (c) 608.08 1043.54
49.67 37.84
31 2047.27 2287.5
26992.83 26251.55
63,899.89 65059.66
 STATEMENT OF PROFIT AND LOSS

Revenue from operations

Revenue
Other operating revenue
I. Total revenue from operations
II. Other Income
III. Total Income (I+II)
IV. Expenses
Cost of material consumed
Purchases of products for sale
Change in inventories of finished goods , work -in-progress and product for sale
Employee benefit expense
Finance costs
Foreign exchange loss (net)
Depreciation and amortisation expense
Product development/Engineering expenses
Other expenses
Amount transferred to capital and other accounts
Total Expenses (IV)
V. Profit/(loss) before exceptional items and tax (III-IV)
VI. Exceptional items
Employee sepration cost
Cost of slump sale of PV undertaking
Provision/(Reversal) for loan given to/investment in subsidiary company
Others
VII. Profit/(loss) before tax (V-VI)
VIII. Tax expense (net)
Current tax
Deffered tax
Total tax expense
IX. Profit/(loss) for the year from co0ntinuing operations (VII-VIII)
X. Profit/(loss) before tax for the year from discontinued operations
XI. Tax expense/(credit) (net) of discontinued operations
Current tax
Deffered tax
Total tax expense
XII. Profit/(loss) for the year from co0ntinuing operations (X-XI)
XIII. Profit/(loss) for the year (XI-XII)
XIV. Other comprehensive income/(losss)
Items that will not be reclassified tp profit and loss
Remeasurement lossses on defined benefit obligations (net)
 Equity instruments at fair value through other comprehensive income
Income tax credit/(expense) relating to items that will not be reclassified to profit and loss
Items that will be reclassified tp profit and loss - gains/(losses) in cash flow hedges
Income tax credit/(expense) relating to items that will not be reclassified to profit and loss
Total other comprehensive income/(loss), net of taxes
XV. Total comprehensive income/(loss) for the year (XIII+XIV)
XVI. Earnings/(losss) per share (EPS)
Earnings/(loss) per share from continuing operations (EPS)
Ordinary shares (face value of 2 each)
Basic
Diluted
A' Ordinary shares (face value of 2 each)
Basic
Diluted
Earnings/(loss) per share from discontinued operations (EPS)
Ordinary shares (face value of 2 each)
Basic
Diluted
A' Ordinary shares (face value of 2 each)
Basic
Diluted
Earnings/(loss) per share from continuing and discontinued operations (EPS)
Ordinary shares (face value of 2 each)
Basic
Diluted
A' Ordinary shares (face value of 2 each)
Basic
Diluted
LOSS

NOTES Year ended Year ended

March March
31,2022 31,2021

46880.97 29769.07
382.71 405.96
32(b) 47263.68 30175.03
33(b) 659.91 419.99
47923.59 30595.02

31693.11 19050.74
5030 3156.8
product for sale -403.87 -609.55
34 3601.51 3341.53
35 2121.73 2110.83
136.81 32.62
1760.57 1730.71
593.9 348.71
36 6018.71 4194.74
37 -905.42 -794.93
49647.05 32562.2
-1723.46 -1967.17

8.35 184.19
50
ompany -139.24 123.36
-2.52
-1640.05 -2274.72
29
51.18 20.16
48 0.56
99 20.72
-1739.23 -2295.44
46 392.51 -37.85
29
44.14 62.15

44.14 62.15
46 348.37 -100
-1390.86 -2395.44

ns (net) -57.66 -23.62

 ehensive income 371.29 365.84
classified to profit and loss -32.33 -8.6
n cash flow hedges 1.62 168.12
classified to profit and loss -0.57 -58.75
282.35 442.99
-1108.51 -1952.45
39

-4.54 -6.31
-4.54 -6.31

-4.54 -6.31
-4.54 -6.31

0.9 -0.28
0.9 -0.28

1 -0.28
1 -0.28
PS)

-3.63 -6.59
-3.63 -6.59

-3.63 -6.59
-3.63 -6.59
 STATEMENT OF PROFIT AND LOSS

Revenue from operations

Revenue
Other operating revenue
I. Total revenue from operations
II. Other Income
III. Total Income (I+II)
IV. Expenses
Cost of material consumed
Purchases of products for sale
Change in inventories of finished goods , work -in-progress and product
Employee benefit expense
Finance costs
Foreign exchange loss (net)
Depreciation and amortisation expense
Product development/Engineering expenses
Other expenses
Amount transferred to capital and other accounts
Total Expenses (IV)
V. Profit/(loss) before exceptional items and tax (III-IV)
VI. Exceptional items
Employee sepration cost
Cost of slump sale of PV undertaking
Provision/(Reversal) for loan given to/investment in subsidiary company
Others
VII. Profit/(loss) before tax (V-VI)
VIII. Tax expense (net)
Current tax
Deffered tax
Total tax expense
IX. Profit/(loss) for the year from co0ntinuing operations (VII-VIII)
X. Profit/(loss) before tax for the year from discontinued operations
XI. Tax expense/(credit) (net) of discontinued operations
Current tax
Deffered tax
Total tax expense
XII. Profit/(loss) for the year from co0ntinuing operations (X-XI)
XIII. Profit/(loss) for the year (XI-XII)
XIV. Other comprehensive income/(losss)
Items that will not be reclassified tp profit and loss
Remeasurement lossses on defined benefit obligations (net)
Equity instruments at fair value through other comprehensive
Income tax credit/(expense) relating to items that will not be reclassified
Items that will be reclassified tp profit and loss - gains/(losses) in cash flo
Income tax credit/(expense) relating to items that will not be reclassified
Total other comprehensive income/(loss), net of taxes
XV. Total comprehensive income/(loss) for the year (XIII+XIV)
XVI. Earnings/(losss) per share (EPS)
Earnings/(loss) per share from continuing operations (EPS)
Ordinary shares (face value of 2 each)
Basic
Diluted
A' Ordinary shares (face value of 2 each)
Basic
Diluted
Earnings/(loss) per share from discontinued operations (EPS)
Ordinary shares (face value of 2 each)
Basic
Diluted
A' Ordinary shares (face value of 2 each)
Basic
Diluted
Earnings/(loss) per share from continuing and discontinued operations (EPS)
Ordinary shares (face value of 2 each)
Basic
Diluted
A' Ordinary shares (face value of 2 each)
Basic
Diluted
 Year Year
NOTES ended ended
March March
31,2022 31,2021

46880.97 29769.07
382.71 405.96
32(b) 47263.68 30175.03
33(b) 659.91 419.99
47923.59 30595.02

31693.11 19050.74
5030 3156.8
work -in-progress and product for sale -403.87 -609.55
34 3601.51 3341.53
35 2121.73 2110.83
136.81 32.62
1760.57 1730.71
593.9 348.71
36 6018.71 4194.74
37 -905.42 -794.93
49647.05 32562.2
-1723.46 -1967.17

8.35 184.19
50
stment in subsidiary company -139.24 123.36
-2.52
-1640.05 -2274.72
29
51.18 20.16
48 0.56
99 20.72
-1739.23 -2295.44
ed operations 46 392.51 -37.85
29
44.14 62.15

44.14 62.15
46 348.37 -100
 -1390.86 -2395.44

ned benefit obligations (net) -57.66 -23.62

through other comprehensive income 371.29 365.84
ms that will not be reclassified to profit and loss -32.33 -8.6
loss - gains/(losses) in cash flow hedges 1.62 168.12
ms that will not be reclassified to profit and loss -0.57 -58.75
282.35 442.99
-1108.51 -1952.45
39

-4.54 -6.31
-4.54 -6.31

-4.54 -6.31
-4.54 -6.31

0.9 -0.28
0.9 -0.28

1 -0.28
1 -0.28
ntinued operations (EPS)

-3.63 -6.59
-3.63 -6.59

-3.63 -6.59
-3.63 -6.59