International School of Busine

Media
Financial Statement Analysis of Zom

Submitted to :- Prof. SB Subramaniam Sir

Submitted By :- Ishika kumari
Roll no:- N20232059
Group:- 1
Trimester:- 3
 School of Business and
edia
ment Analysis of Zomato

. SB Subramaniam Sir
:- Ishika kumari
N20232059
INDEX
1. Balance sheet
 BALANCESHEET OF ZOMATO

PARTICULAR 2023 2022 2021

EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 836.4 764.3 0.03
TOTAL SHARE CAPITAL 836.4 764.3 0.03
Reserves and Surplus 19,970.40 16,002.90 7,754.50
TOTAL RESERVES AND SURPLUS 19,970.40 16,002.90 7,754.50
TOTAL SHAREHOLDERS FUNDS 20,806.80 16,767.20 7,754.53

NON-CURRENT LIABILITIES
Long Term Borrowings 0 0 0
Deferred Tax Liabilities [Net] 0 0 0
Other Long Term Liabilities 126.1 18.4 46.69
Long Term Provisions 57 52 19.73
TOTAL NON-CURRENT LIABILITIES 183.1 70.4 66.42

CURRENT LIABILITIES
Short Term Borrowings 0 0 0
Trade Payables 366 393.7 274.07
Other Current Liabilities 549.6 252.9 193.45
Short Term Provisions 21.4 16.5 4.85
TOTAL CURRENT LIABILITIES 937 663.1 472.37

TOTAL CAPITAL AND LIABILITIES 21,926.90 17,500.70 8,293.32

ASSETS

NON-CURRENT ASSETS
Tangible Assets 192.6 58.3 57.54
Intangible Assets 1,209.70 1,289.20 1,392.97
Capital Work-In-Progress 0 0 0
Other Assets 0 0 0
FIXED ASSETS 1,402.30 1,347.50 1,450.51
Non-Current Investments 8,861.90 3,535.60 311.74
Deferred Tax Assets [Net] 0 0 0
Long Term Loans And Advances 958 0 0
Other Non-Current Assets 1,961.20 5,280.80 3,009.91
TOTAL NON-CURRENT ASSETS 13,183.40 10,163.90 4,772.16

CURRENT ASSETS
Current Investments 3,832.50 1,600.80 2,194.11
Inventories 0.3 0 0
Trade Receivables 62.2 166.9 123.71
Cash And Cash Equivalents 398.3 1,464.70 765.18
Short Term Loans And Advances 0 375 40
OtherCurrentAssets 4,450.20 3,729.40 852.95
TOTAL CURRENT ASSETS 8,743.50 7,336.80 3,975.95

TOTAL ASSETS 21,926.90 17,500.70 8,748.11

OTHER ADDITIONAL INFORMATION

CONTINGENT LIABILITIES,
COMMITMENTS
Contingent Liabilities 0 97.1 92.94
 IN CRORE
2020 2019

0.03 0.03
0.03 0.03
601.41 2,792.09
601.41 2,792.09
601.44 2,964.52

0 0
0 0
1,456.06 48.96
12.87 10.94
1468.93 59.9

0 0
256.8 315.63
400.83 228.11
4.95 2.29
662.58 546.03

2,732.95 3,570.45

93.39 34.32
1,486.12 0.13
0 0.32
0 0
1,579.51 34.77
200.31 664.24
0 0
0 0
22.7 10.33
1,802.52 709.34

323.92 2,134.25
0 0
132.72 62.66
279.38 152.51
 31.02 4.16
415.03 750.83
1,182.07 3,104.41

2,984.59 3,813.75

2 0
 FINANCIAL RATIOS OF THE ZOMATO
Formula FY2023

Liquidity ratios
Current Asset
Current Ratio
Current Liability 9.331

Current Asset -Inventory

Quick Ratio
Current Liability 9.3311

Cash +Marketable Securties

Cash Ratio Current Liability

Cash + marketable securities + recievables

Defensive Interval ratio Average Daily Expenditures

Activity Ratios
Gross Sales
Receivables Turnover Ratio Average Receivables

Cost Of Goods Sold

Inventory Turnover Ratio Average Inventory

Purchases
Payables Turnover Ratio Average Trade Payables

Revenue
Total Asset Turnover Average Total Assets

Revenue
Average Working Capital
Working Capital Turnover
 working capital

Profitability Ratios

Net Profit Margin

Net income
Revenue

Gross Profit Margin

Gross Profit
Revenue

Operating Profit Margin

EBITDA
Revenue

Pretax Margin
EBT
Revenue

Return On Equity
Net Income
Average Total Equity

Return Of Asset
Net Income
Average Total Asset
Solvency Ratios

Debt to Equity Ratio

Total debt
total sharholders equity

Debt To Asset Ratio

Total debt
Tota Asset

Financial Leverage Ratio Average total assets

 Average total equity

Interest Coverage Ratio

EBIT
Interest payments

Market Test Ratio

Earning Per Share

Net Profit After Tax
Total no of oustanding share

Price to Earnings Ratio

Market Price Per share
Earning Per Share
FY2022 FY2021 FY2020

11.064 8.417 1.784

11.0644 8.4170 1.7840

 BALANCESHEET OF ZOMATO IN CRORE
PARTICULAR 2023 2022 2021 2020 2019
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 836.4 764.3 0.03 0.03 0.03
TOTAL SHARE CAPITAL 836.4 764.3 0.03 0.03 0.03
Reserves and Surplus 19,970.40 16,002.90 7,754.50 601.41 2,792.09
TOTAL RESERVES AND SURPLUS 19,970.40 16,002.90 7,754.50 601.41 2,792.09
TOTAL SHAREHOLDERS FUNDS 20,806.80 16,767.20 7,754.53 601.44 2,964.52

NON-CURRENT LIABILITIES
Long Term Borrowings 0 0 0 0 0
Deferred Tax Liabilities [Net] 0 0 0 0 0
Other Long Term Liabilities 126.1 18.4 46.69 1,456.06 48.96
Long Term Provisions 57 52 19.73 12.87 10.94

TOTAL NON-CURRENT LIABILITIES 183.1 70.4 66.42 1468.93 59.9

CURRENT LIABILITIES
Short Term Borrowings 0 0 0 0 0
Trade Payables 366 393.7 274.07 256.8 315.63
Other Current Liabilities 549.6 252.9 193.45 400.83 228.11
Short Term Provisions 21.4 16.5 4.85 4.95 2.29
TOTAL CURRENT LIABILITIES 937 663.1 472.37 662.58 546.03

TOTAL CAPITAL AND LIABILITIES 21,926.90 17,500.70 8,293.32 2,732.95 3,570.45

ASSETS

NON-CURRENT ASSETS
Tangible Assets 192.6 58.3 57.54 93.39 34.32
Intangible Assets 1,209.70 1,289.20 1,392.97 1,486.12 0.13
Capital Work-In-Progress 0 0 0 0 0.32
Other Assets 0 0 0 0 0
FIXED ASSETS 1,402.30 1,347.50 1,450.51 1,579.51 34.77
Non-Current Investments 8,861.90 3,535.60 311.74 200.31 664.24
Deferred Tax Assets [Net] 0 0 0 0 0
Long Term Loans And Advances 958 0 0 0 0
Other Non-Current Assets 1,961.20 5,280.80 3,009.91 22.7 10.33
TOTAL NON-CURRENT ASSETS 13,183.40 10,163.90 4,772.16 1,802.52 709.34

CURRENT ASSETS
Current Investments 3,832.50 1,600.80 2,194.11 323.92 2,134.25
Inventories 0.3 0 0 0 0
Trade Receivables 62.2 166.9 123.71 132.72 62.66
Cash And Cash Equivalents 398.3 1,464.70 765.18 279.38 152.51
Short Term Loans And Advances 0 375 40 31.02 4.16
OtherCurrentAssets 4,450.20 3,729.40 852.95 415.03 750.83
TOTAL CURRENT ASSETS 8,743.50 7,336.80 3,975.95 1,182.07 3,104.41

TOTAL ASSETS 21,926.90 17,500.70 8,748.11 2,984.59 3,813.75

OTHER ADDITIONAL
INFORMATION
CONTINGENT LIABILITIES,
COMMITMENTS
Contingent Liabilities 0 97.1 92.94 2 0
 BALANCESHEET OF ZOMATO
PARTICULAR 2023 2022 2021 2020
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 3.81% 4.37% 0.00% 0.00%
TOTAL SHARE CAPITAL 3.81% 4.37% 0.00% 0.00%
Reserves and Surplus 91.08% 91.44% 93.50% 22.01%
TOTAL RESERVES AND SURPLUS 91.08% 91.44% 93.50% 22.01%
TOTAL SHAREHOLDERS FUNDS 94.89% 95.81% 93.50% 22.01%

NON-CURRENT LIABILITIES
Long Term Borrowings 0.00% 0.00% 0.00% 0.00%
Deferred Tax Liabilities [Net] 0.00% 0.00% 0.00% 0.00%
Other Long Term Liabilities 0.58% 0.11% 0.56% 53.28%
Long Term Provisions 0.26% 0.30% 0.24% 0.47%
TOTAL NON-CURRENT LIABILITIES 0.84% 0.40% 0.80% 53.75%

CURRENT LIABILITIES
Short Term Borrowings 0.00% 0.00% 0.00% 0.00%
Trade Payables 1.67% 2.25% 3.30% 9.40%
Other Current Liabilities 2.51% 1.45% 2.33% 14.67%
Short Term Provisions 0.10% 0.09% 0.06% 0.18%
TOTAL CURRENT LIABILITIES 4.27% 3.79% 5.70% 24.24%

TOTAL CAPITAL AND LIABILITIES 100.00% 100.00% 100.00% 100.00%

ASSETS

NON-CURRENT ASSETS
Tangible Assets 0.88% 0.33% 0.66% 3.13%
Intangible Assets 5.52% 7.37% 15.92% 49.79%
Capital Work-In-Progress 0.00% 0.00% 0.00% 0.00%
Other Assets 0.00% 0.00% 0.00% 0.00%
FIXED ASSETS 6.40% 7.70% 16.58% 52.92%
Non-Current Investments 40.42% 20.20% 3.56% 6.71%
Deferred Tax Assets [Net] 0.00% 0.00% 0.00% 0.00%
Long Term Loans And Advances 4.37% 0.00% 0.00% 0.00%
Other Non-Current Assets 8.94% 30.17% 34.41% 0.76%
TOTAL NON-CURRENT ASSETS 60.12% 58.08% 54.55% 60.39%

CURRENT ASSETS
Current Investments 17.48% 9.15% 25.08% 10.85%
Inventories 0.00% 0.00% 0.00% 0.00%
Trade Receivables 0.28% 0.95% 1.41% 4.45%
Cash And Cash Equivalents 1.82% 8.37% 8.75% 9.36%
Short Term Loans And Advances 0.00% 2.14% 0.46% 1.04%
OtherCurrentAssets 20.30% 21.31% 9.75% 13.91%
TOTAL CURRENT ASSETS 39.88% 41.92% 45.45% 39.61%

TOTAL ASSETS 100.00% 100.00% 100.00% 100.00%

OTHER ADDITIONAL INFORMATION

CONTINGENT LIABILITIES,
COMMITMENTS
Contingent Liabilities 0.00% 0.55% 1.12% 0.07%
IN CRORE
2019

0.00%
0.00%
78.20%
78.20%
83.03%

0.00%
0.00%
1.37%
0.31%
1.68%

0.00%
8.84%
6.39%
0.06%
15.29%

100.00%

0.90%
0.00%
0.01%
0.00%
0.91%
17.42%
0.00%
0.00%
0.27%
18.60%

55.96%
0.00%
1.64%
4.00%
 0.11%
19.69%
81.40%

100.00%

0.00%
 BALANCESHEET OF ZOMATO IN CRORE

PARTICULAR 2023 2022 2021 2020 2019

EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 836.4 764.3 0.03 0.03 0.03
TOTAL SHARE CAPITAL 836.4 764.3 0.03 0.03 0.03
Reserves and Surplus 19,970.40 16,002.90 7,754.50 601.41 2,792.09
TOTAL RESERVES AND SURPLUS 19,970.40 16,002.90 7,754.50 601.41 2,792.09
TOTAL SHAREHOLDERS FUNDS 20,806.80 16,767.20 7,754.53 601.44 2,964.52

NON-CURRENT LIABILITIES
Long Term Borrowings 0 0 0 0 0
Deferred Tax Liabilities [Net] 0 0 0 0 0
Other Long Term Liabilities 126.1 18.4 46.69 1,456.06 48.96
Long Term Provisions 57 52 19.73 12.87 10.94

TOTAL NON-CURRENT LIABILITIES 183.1 70.4 66.42 1468.93 59.9

CURRENT LIABILITIES
Short Term Borrowings 0 0 0 0 0
Trade Payables 366 393.7 274.07 256.8 315.63
Other Current Liabilities 549.6 252.9 193.45 400.83 228.11
Short Term Provisions 21.4 16.5 4.85 4.95 2.29
TOTAL CURRENT LIABILITIES 937 663.1 472.37 662.58 546.03

TOTAL CAPITAL AND LIABILITIES 21,926.90 17,500.70 8,293.32 2,732.95 3,570.45

ASSETS

NON-CURRENT ASSETS
Tangible Assets 192.6 58.3 57.54 93.39 34.32
Intangible Assets 1,209.70 1,289.20 1,392.97 1,486.12 0.13
Capital Work-In-Progress 0 0 0 0 0.32
Other Assets 0 0 0 0 0
FIXED ASSETS 1,402.30 1,347.50 1,450.51 1,579.51 34.77
Non-Current Investments 8,861.90 3,535.60 311.74 200.31 664.24
Deferred Tax Assets [Net] 0 0 0 0 0
Long Term Loans And Advances 958 0 0 0 0
Other Non-Current Assets 1,961.20 5,280.80 3,009.91 22.7 10.33
TOTAL NON-CURRENT ASSETS 13,183.40 10,163.90 4,772.16 1,802.52 709.34

CURRENT ASSETS
Current Investments 3,832.50 1,600.80 2,194.11 323.92 2,134.25
Inventories 0.3 0 0 0 0
Trade Receivables 62.2 166.9 123.71 132.72 62.66
Cash And Cash Equivalents 398.3 1,464.70 765.18 279.38 152.51
Short Term Loans And Advances 0 375 40 31.02 4.16
OtherCurrentAssets 4,450.20 3,729.40 852.95 415.03 750.83
TOTAL CURRENT ASSETS 8,743.50 7,336.80 3,975.95 1,182.07 3,104.41

TOTAL ASSETS 21,926.90 17,500.70 8,748.11 2,984.59 3,813.75

OTHER ADDITIONAL INFORMATION

CONTINGENT LIABILITIES,
COMMITMENTS
Contingent Liabilities 0 97.1 92.94 2 0
 COMMON-SIZE(HA) OF BALANCESHEET OF ZOMATO
AVERAGE OF LAST 5 YEAR
PARTICULAR IN CRORE 2023 2022
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 320.158 261.25% 238.73%
TOTAL SHARE CAPITAL 320.158 261.25% 238.73%
Reserves and Surplus 9424.26 211.90% 169.81%
TOTAL RESERVES AND SURPLUS 9424.26 211.90% 169.81%
TOTAL SHAREHOLDERS FUNDS 9778.898 212.77% 171.46%

NON-CURRENT LIABILITIES
Long Term Borrowings 0
Deferred Tax Liabilities [Net] 0
Other Long Term Liabilities 339.242 37.17% 5.42%
Long Term Provisions 30.508 186.84% 170.45%

TOTAL NON-CURRENT LIABILITIES 369.75 49.52% 19.04%

CURRENT LIABILITIES
Short Term Borrowings
Trade Payables 321.24 113.93% 122.56%
Other Current Liabilities 324.978 169.12% 77.82%
Short Term Provisions 9.998 214.04% 165.03%
TOTAL CURRENT LIABILITIES 656.216 142.79% 101.05%

TOTAL CAPITAL AND LIABILITIES 10804.864 202.94% 161.97%

ASSETS

NON-CURRENT ASSETS
Tangible Assets 87.23 220.80% 66.83%
Intangible Assets 1075.624 112.46% 119.86%
Capital Work-In-Progress 0.064 0.00% 0.00%
Other Assets 0
FIXED ASSETS 1162.918 120.58% 115.87%
Non-Current Investments 2714.758 326.43% 130.24%
Deferred Tax Assets [Net] 0
Long Term Loans And Advances 191.6 500.00% 0.00%
Other Non-Current Assets 2056.988 95.34% 256.72%
TOTAL NON-CURRENT ASSETS 6126.264 215.19% 165.91%

CURRENT ASSETS
Current Investments 2017.116 190.00% 79.36%
Inventories 0.06 500.00% 0.00%
Trade Receivables 109.638 56.73% 152.23%
Cash And Cash Equivalents 612.014 65.08% 239.32%
Short Term Loans And Advances 90.036 0.00% 416.50%
OtherCurrentAssets 2039.682 218.18% 182.84%
TOTAL CURRENT ASSETS 4868.546 179.59% 150.70%

TOTAL ASSETS 10994.81 199.43% 159.17%

OTHER ADDITIONAL
INFORMATION
CONTINGENT LIABILITIES,
COMMITMENTS
Contingent Liabilities 38.408 0.00% 252.81%
 IN CRORE

2021 2020 2019

0.01% 0.01% 0.01%

0.01% 0.01% 0.01%
82.28% 6.38% 29.63%
82.28% 6.38% 29.63%
79.30% 6.15% 30.32%

13.76% 429.21% 14.43%

64.67% 42.19% 35.86%

17.96% 397.28% 16.20%

85.32% 79.94% 98.25%

59.53% 123.34% 70.19%
48.51% 49.51% 22.90%
71.98% 100.97% 83.21%

76.76% 25.29% 33.04%

65.96% 107.06% 39.34%

129.50% 138.16% 0.01%
0.00% 0.00% 500.00%

124.73% 135.82% 2.99%

11.48% 7.38% 24.47%

0.00% 0.00% 0.00%

146.33% 1.10% 0.50%
77.90% 29.42% 11.58%

108.77% 16.06% 105.81%

0.00% 0.00% 0.00%
112.83% 121.05% 57.15%
125.03% 45.65% 24.92%
44.43% 34.45% 4.62%
41.82% 20.35% 36.81%
81.67% 24.28% 63.76%

79.57% 27.15% 34.69%

241.98% 5.21% 0.00%

 INCOME STATEMENT

FY2023 FY2022 FY2021 FY2020

PARTICULAR
Revenue From Operations 4,707.40 3,611.00 1,635.86 2,130.01
Other Operating Revenues 0 0 78.04 206.34
Total Operating Revenues 4,707.40 3,611.00 1,713.90 2,336.35
Other Income 799.5 497.5 131.92 149.41
(A)Total Revenue 5,506.90 4,108.50 1,845.82 2,485.76

EXPENSES
Purchase Of Stock-In Trade 0.7 0 0 0
Changes In Inventories Of FG,WIP And
-0.3 0 0 0
Stock-In Trade
Employee Benefit Expenses 1,116.50 1,479.00 578.43 621.01
Finance Costs 16.9 5.5 7.93 11.13
Depreciation And Amortisation
140.3 133.4 128.87 73.6
Expenses
Other Expenses 4,115.60 3,759.40 1,469.81 3,922.03
(B)Total Expenses 5389.7 5377.3 2185.04 4627.77

(C)Profit/Loss Before Exceptional,

117.20 -1,268.80 -339.22 -2,142.01
ExtraOrdinary Items And Tax(A-B)
(D)Exceptional Items 0 171 -546.79 -309.18
(E)Profit/Loss Before Tax(C-D) 117.20 -1,097.80 -886.01 -2,451.19
Current Tax 0.3 0.2 0 0
(F)Total Tax Expenses 0.3 0.2 0 0

Profit/Loss After Tax and Depreciation

116.90 -1,098.00 -886.01 -2,451.19
and Amortisation(E-F)
IN CRORE

FY2019
1,142.86
16.29
1,159.15
191.33
1,350.48

0
0
408.9
58.48
10.01
2,631.63
3109.02

-1,758.54
1,188.02
-570.52
0
0

-570.52
 INCOME STATEMENT IN CRORE
PARTICULAR FY2023 FY2022 FY2021 FY2020 FY2019
Revenue From Operations 4,707.40 3,611.00 1,635.86 2,130.01 1,142.86
Other Operating Revenues 0 0 78.04 206.34 16.29
Total Operating Revenues 4,707.40 3,611.00 1,713.90 2,336.35 1,159.15
Other Income 799.5 497.5 131.92 149.41 191.33
(A)Total Revenue 5,506.90 4,108.50 1,845.82 2,485.76 1,350.48

EXPENSES
Purchase Of Stock-In Trade 0.7 0 0 0 0
Changes In Inventories Of
-0.3 0 0 0 0
FG,WIP And Stock-In Trade

Employee Benefit Expenses 1,116.50 1,479.00 578.43 621.01 408.9

Finance Costs 16.9 5.5 7.93 11.13 58.48
Depreciation And
140.3 133.4 128.87 73.6 10.01
Amortisation Expenses
Other Expenses 4,115.60 3,759.40 1,469.81 3,922.03 2,631.63
(B)Total Expenses 5389.7 5377.3 2185.04 4627.77 3109.02

(C)Profit/Loss Before
Exceptional, ExtraOrdinary 117.20 -1,268.80 -339.22 -2,142.01 -1,758.54
Items And Tax(A-B)
(D)Exceptional Items 0 171 -546.79 -309.18 1,188.02
(E)Profit/Loss Before Tax(C-
117.20 -1,097.80 -886.01 -2,451.19 -570.52
D)
Current Tax 0.3 0.2 0 0 0
(F)Total Tax Expenses 0.3 0.2 0 0 0

Profit/Loss After Tax and

Depreciation and 116.90 -1,098.00 -886.01 -2,451.19 -570.52
Amortisation(E-F)
 INCOME STATEMENT IN CRORE
PARTICULAR FY2023 FY2022 FY2021 FY2020 FY2019
Revenue From Operations 85.48% 87.89% 88.63% 85.69% 84.63%
Other Operating Revenues 0.00% 0.00% 4.55% 8.83% 1.41%
Total Operating Revenues 85.48% 87.89% 92.85% 93.99% 85.83%
Other Income 14.52% 12.11% 7.15% 6.01% 14.17%
(A)Total Revenue 100.00% 100.00% 100.00% 100.00% 100.00%

EXPENSES
Purchase Of Stock-In Trade 0.01% 0.00% 0.00% 0.00% 0.00%
Changes In Inventories Of
-0.01% 0.00% 0.00% 0.00% 0.00%
FG,WIP And Stock-In Trade

Employee Benefit Expenses 20.27% 36.00% 31.34% 24.98% 30.28%

Finance Costs 0.31% 0.13% 0.43% 0.45% 4.33%
Depreciation And Amortisation
2.55% 3.25% 6.98% 2.96% 0.74%
Expenses
Other Expenses 74.74% 91.50% 79.63% 157.78% 194.87%
(B)Total Expenses 97.87% 130.88% 118.38% 186.17% 230.22%

(C)Profit/Loss Before
Exceptional, ExtraOrdinary 2.13% -30.88% -18.38% -86.17% -130.22%
Items And Tax(A-B)
(D)Exceptional Items 0.00% 4.16% -29.62% -12.44% 87.97%
(E)Profit/Loss Before Tax(C-D) 2.13% -26.72% -48.00% -98.61% -42.25%
Current Tax 0.01% 0.00% 0.00% 0.00% 0.00%
(F)Total Tax Expenses 0.01% 0.00% 0.00% 0.00% 0.00%

Profit/Loss After Tax and

Depreciation and 2.12% -26.73% -48.00% -98.61% -42.25%
Amortisation(E-F)
 INCOME STATEMENT IN CRORE
PARTICULAR FY2023 FY2022 FY2021 FY2020 FY2019
Revenue From Operations 4,707.40 3,611.00 1,635.86 2,130.01 1,142.86
Other Operating Revenues 0 0 78.04 206.34 16.29
Total Operating Revenues 4,707.40 3,611.00 1,713.90 2,336.35 1,159.15
Other Income 799.5 497.5 131.92 149.41 191.33
(A)Total Revenue 5,506.90 4,108.50 1,845.82 2,485.76 1,350.48

EXPENSES
Purchase Of Stock-In Trade 0.7 0 0 0 0
Changes In Inventories Of FG,WIP
And Stock-In Trade -0.3 0 0 0 0
Employee Benefit Expenses 1,116.50 1,479.00 578.43 621.01 408.9
Finance Costs 16.9 5.5 7.93 11.13 58.48
Depreciation And Amortisation
Expenses 140.3 133.4 128.87 73.6 10.01
Other Expenses 4,115.60 3,759.40 1,469.81 3,922.03 2,631.63
(B)Total Expenses 5389.7 5377.3 2185.04 4627.77 3109.02

(C)Profit/Loss Before Exceptional,

117.20 -1,268.80 -339.22 -2,142.01 -1,758.54
ExtraOrdinary Items And Tax(A-B)
(D)Exceptional Items 0 171 -546.79 -309.18 1,188.02
(E)Profit/Loss Before Tax(C-D) 117.20 -1,097.80 -886.01 -2,451.19 -570.52
Current Tax 0.3 0.2 0 0 0
(F)Total Tax Expenses 0.3 0.2 0 0 0

Profit/Loss After Tax and

116.90 -1,098.00 -886.01 -2,451.19 -570.52
Depreciation and Amortisation(E-F)
 INCOME STATEMENT
PARTICULAR AVERAGE OF LAST 5 YEAR FY2023 FY2022 FY2021
Revenue From Operations 2,645.43 177.94% 136.50% 61.84%
Other Operating Revenues 60.13 0.00% 0.00% 129.78%
Total Operating Revenues 2,705.56 173.99% 133.47% 63.35%
Other Income 353.93 225.89% 140.56% 37.27%
(A)Total Revenue 3,059.49 179.99% 134.29% 60.33%

EXPENSES
Purchase Of Stock-In Trade 0.14 500.00% 0.00% 0.00%
Changes In Inventories Of FG,WIP And
Stock-In Trade -0.06 500.00% 0.00% 0.00%
Employee Benefit Expenses 840.77 132.80% 175.91% 68.80%
Finance Costs 19.99 84.55% 27.52% 39.67%
Depreciation And Amortisation
Expenses 97.24 144.29% 137.19% 132.53%
Other Expenses 3,179.69 129.43% 118.23% 46.22%
(B)Total Expenses 4,137.77 130.26% 129.96% 52.81%

(C)Profit/Loss Before Exceptional,

-1,078.27 -10.87% 117.67% 31.46%
ExtraOrdinary Items And Tax(A-B)
(D)Exceptional Items 100.61 0.00% 169.96% -543.47%
(E)Profit/Loss Before Tax(C-D) -977.66 -11.99% 112.29% 90.63%
Current Tax 0.10 300.00% 200.00% 0.00%
(F)Total Tax Expenses 0.10 300.00% 200.00% 0.00%

Profit/Loss After Tax and Depreciation

-977.76 -11.96% 112.30% 90.62%
and Amortisation(E-F)
 IN CRORE
FY2020 FY2019
80.52% 43.20%
343.13% 27.09%
86.35% 42.84%
42.21% 54.06%
81.25% 44.14%

0.00% 0.00%

0.00% 0.00%
73.86% 48.63%
55.68% 292.58%

75.69% 10.29%
123.35% 82.76%
111.84% 75.14%

198.65% 163.09%
-307.31% 1180.82%
250.72% 58.36%
0.00% 0.00%
0.00% 0.00%

250.69% 58.35%
 INCOME STATEMENT
PARTICULAR FY2023 FY2022 FY2021 FY2020
Revenue From Operations 4,707.40 3,611.00 1,635.86 2,130.01
Other Operating Revenues 0 0 78.04 206.34
Total Operating Revenues 4,707.40 3,611.00 1,713.90 2,336.35
Other Income 799.5 497.5 131.92 149.41
(A)Total Revenue 5,506.90 4,108.50 1,845.82 2,485.76

EXPENSES
Purchase Of Stock-In Trade 0.7 0 0 0
Changes In Inventories Of
-0.3 0 0 0
FG,WIP And Stock-In Trade
Employee Benefit Expenses 1,116.50 1,479.00 578.43 621.01
Finance Costs 16.9 5.5 7.93 11.13
Depreciation And Amortisation
140.3 133.4 128.87 73.6
Expenses
Other Expenses 4,115.60 3,759.40 1,469.81 3,922.03
(B)Total Expenses 5389.7 5377.3 2185.04 4627.77

(C)Profit/Loss Before
Exceptional, ExtraOrdinary 117.20 -1,268.80 -339.22 -2,142.01
Items And Tax(A-B)
(D)Exceptional Items 0 171 -546.79 -309.18
(E)Profit/Loss Before Tax(C-D) 117.20 -1,097.80 -886.01 -2,451.19
Current Tax 0.3 0.2 0 0
(F)Total Tax Expenses 0.3 0.2 0 0

Profit/Loss After Tax and

Depreciation and 116.90 -1,098.00 -886.01 -2,451.19
Amortisation(E-F)
IN CRORE INCOME STATEMENT
FY2019 PARTICULAR FY2023 FY2022 FY2021
1,142.86 Revenue From Operations
16.29 Other Operating Revenues
1,159.15 Total Operating Revenues
191.33 Other Income
1,350.48 (A)Total Revenue

EXPENSES
0 Purchase Of Stock-In Trade
Changes In Inventories Of
0
FG,WIP And Stock-In Trade
408.9 Employee Benefit Expenses
58.48 Finance Costs
Depreciation And
10.01
Amortisation Expenses
2,631.63 Other Expenses
3109.02 (B)Total Expenses

(C)Profit/Loss Before
-1,758.54 Exceptional, ExtraOrdinary
Items And Tax(A-B)
1,188.02 (D)Exceptional Items
(E)Profit/Loss Before Tax(C-
-570.52
D)
0 Current Tax
0 (F)Total Tax Expenses

Profit/Loss After Tax and

-570.52 Depreciation and
Amortisation(E-F)
 IN CRORE
FY2020 FY2019
CASH FLOW OF ZOMATO

Particulars March 31, 2023 March 31, 2022

A) Cash Flow from Operating activities

Profit/(Loss) before tax 117.20 -1097.80

Adjustments to reconcile loss before tax to net cash

flows:
Liabilities written back -10.4 -5.5
Depreciation on property, plant equipment and
depreciation on right-of-use assets 60.4 29.4
Amortisation on intangible assets 79.9 104.0
Provision for doubtful debts and advances 13.2 10.4
Net gain on mutual funds -79.2 -57.2
bad debts written-off 0 0.3
Provision for impairment in value of investment in
subsidiaries 0 54.8
Gain on termination of lease contracts -3.1 -0.7
Share-based payment expense 455.4 846.8
Profit/(Loss) on sale of property, plant and equipment
(net) -0.9 -0.4
Fair value gain/(loss) of contingent consideration on
assignment of contracts 0 0
Rent waiver on lease liabilities 0 0
Property, plant and equipment written-off 0 0.2
Interest income on Government securities -67.1 0
Interest income on debentures or bonds -0.1 0
Amortisation of premium on Government securities 14.0 0.2
Gain on transfer of intellectual property & assembled
workforce (refer note 34) 0.0 -8.4
Investment witten off 0.0 0
Interest expense 0 0.5
Interest on lease liabilities 14.1 3.9
Interest income on bank deposits -560.4 -395.7
Interest income on Income tax refund -4.1 0
Gain on disposal of investment 0.0 -225.8
Fair value loss / (gain) on financial instruments at fair
value through profit or loss 0.0 0
Operating Loss before Working Capital Changes 28.9 -741.0
Movements in working capital :
Increase in trade receivables 103.9 -41.2
Increase in financial assets -167.8 -31.8
(Increase) / decrease in other assets 14.5 139.5
Increase in inventory -0.3 0
Increase in financial liabilities 253.0 -41.0
Increase in provisions 11.4 35.3
increase in other liabilities 32.9 87.8
Increase / (decrease) in trade payables -24.8 118.5
Cash (used in) operations 251.7 -473.9
Income taxes refund / (paid) (net) -26.7 -34.7
Net cash generated from / (used in) operating activities
(A) 225.0 -508.6

B) Cash flows from Investing activities

Purchase of property, plant and equipment (including
capital work-in-progress, capital advances and capital
creditors) -58.4 -33.1
Proceeds from sale of property, plant and equipment 0.9 1.5
Investments in bank deposits (having maturity of more
than 3 month) -4386.4 -11590.6
Purchase of intangible assets
Proceeds from maturity of bank deposits (having maturity
of more than 3 months) 8150.6 6073.7
Proceeds from redemption of mutual fund units 9555.5 4550.3
Acquisition of a non-controlling interest, net of cash
acquired
Investment in mutual fund units -10760.3 -3899.6
Purchase of non-current investments 0 -2607.2
Sale of non current Investments 0 375.0
Investment in Government securities -565.2 -468.1
Investment in debentures or bonds -50.0 0
Transfer cost on acquisition of business 0 0
Loan given -1008.0 -428.0
Loan received back 425.0 93.0
Investment in subsidiaries -2278.2 -311.3
Interest received 592.1 113.6
Net cash generated from / (used in) investing activities -382.4 -8,130.8

C) Cash flows from Financing activities

Proceeds from issue of equity shares 4.0 9000.0
Transaction cost paid on issue of shares 0 -225.7
Share-based payment on cancellation of option -0.2 -0.6
Amount collected by ESOP Trust on exercise of employee
stock options(net of tax) 6.7 7.9
Expenses for initial public offer 0 0
Payment of principal portion of lease liabilities -11.2 -14.4
Payment of interest portion of lease liabilities -14.1 -3.9
Interest expense 0 -0.5

Net cash generated from / (used in) financing activities © -14.8 8762.8
Net increase in cash and cash equivalents (A+B+C) -172.2 123.4
Net foreign exchange difference 0.9 2.1
Cash and cash equivalents at beginning of the year 294.1 168.6
Cash and cash equivalents as at end of the year 122.800000000002 294.099999999998

Cash and cash equivalents comprise of :

Balances with banks:
In current account 120.8 282.2

Deposits with original maturity of less than three months 2.0 11.8
Cash on hand 0 0.1
Cheque in hand 0 0
Total cash and cash equivalent as per note8 122.8 294.1
 In Crore's
March 31, 2021 March 31, 2021

-886.0 -2451.177

-6.1 -28.51

30.2 44.4
98.7 29.15
20.3 33.65
-61.0 -51.50
0.5 5.60

222.1 298.90
-1.2 -2.20
122.6 96.40

0.2 -0.08

91.8 0.00
-1.6
0.7 `
0 0.00
0 0.00
0 0.00

0 0.00
2.4 0.00
0 0.00
5.4 10.40
-21.8 -26.90
0 0.00
0 0.00

232.9 -25.70
-149.9 -2,067.5

-12.2 -99.30
0.3 253.33
90.0 89.35
0 0.00
-187.9 -74.30
 4.9 1.37
-48.8 -40.20
23.4 -113.86
-280.2 -2,051.1
-0.8 -31.86

-281.0 -2,083.0

-9.2 -15.60
0.1 0.076

-4843.1 -312.57
-0.095

839.4 148.20
6444.4 4012.70

-8253.7 -2147.80
0 0.00
0 33.00
0 0.00
0 0.00
0.001 0.015
-35.4 0.00
0 0.00
-270.7 -101.44
14.2 26.44
-6,114.0 1,642.9

6608.3 391.60
-1.2 -1.75
-114.0 0.00

0 0.00
-2.8 0.00
-10.4 -17.14
-5.4 -10.42
0 0.00

6474.5 362.29
 79.5 -68.74
-0.9 3.16
90.0 155.63
168.600999999999 90.049

168.5 88.98

0 0.00
0.1 0.074
0 0.00
168.6 89.049
 CASH FLOW OF ZOMATO

Particulars March 31, 2023 March 31, 2022 March 31, 2021

A) Cash Flow from Operating activities

Profit/(Loss) before tax 117.20 -1097.80 -886.0

Adjustments to reconcile loss before tax to

net cash flows:
Liabilities written back -10.4 -5.5 -6.1

Depreciation on property, plant equipment

60.4 29.4 30.2
and depreciation on right-of-use assets

Amortisation on intangible assets 79.9 104.0 98.7

Provision for doubtful debts and advances 13.2 10.4 20.3
Net gain on mutual funds -79.2 -57.2 -61.0
bad debts written-off 0 0.3 0.5
Provision for impairment in value of
0 54.8 222.1
investment in subsidiaries
Gain on termination of lease contracts -3.1 -0.7 -1.2
Share-based payment expense 455.4 846.8 122.6
Profit/(Loss) on sale of property, plant and
-0.9 -0.4 0.2
equipment (net)

Fair value gain/(loss) of contingent

0 0 91.8
consideration on assignment of contracts

Rent waiver on lease liabilities 0 0 -1.6

Property, plant and equipment written-off 0 0.2 0.7

Interest income on Government securities -67.1 0 0

Interest income on debentures or bonds -0.1 0 0

Amortisation of premium on Government

14.0 0.2 0
securities
Gain on transfer of intellectual property &
0.0 -8.4 0
assembled workforce (refer note 34)
Investment witten off 0.0 0 2.4
Interest expense 0 0.5 0
Interest on lease liabilities 14.1 3.9 5.4
Interest income on bank deposits -560.4 -395.7 -21.8
Interest income on Income tax refund -4.1 0 0
Gain on disposal of investment 0.0 -225.8 0
Fair value loss / (gain) on financial instruments
0.0 0 232.9
at fair value through profit or loss

Operating Loss before Working Capital

28.9 -741.0 -149.9
Changes
Movements in working capital :
Increase in trade receivables 103.9 -41.2 -12.2
Increase in financial assets -167.8 -31.8 0.3
(Increase) / decrease in other assets 14.5 139.5 90.0
Increase in inventory -0.3 0 0
Increase in financial liabilities 253.0 -41.0 -187.9
Increase in provisions 11.4 35.3 4.9
increase in other liabilities 32.9 87.8 -48.8
Increase / (decrease) in trade payables -24.8 118.5 23.4
Cash (used in) operations 251.7 -473.9 -280.2
Income taxes refund / (paid) (net) -26.7 -34.7 -0.8
Net cash generated from / (used in) operating
225.0 -508.6 -281.0
activities (A)

B) Cash flows from Investing activities

Purchase of property, plant and equipment

(including capital work-in-progress, capital -58.4 -33.1 -9.2
advances and capital creditors)

Proceeds from sale of property, plant and

0.9 1.5 0.1
equipment
Investments in bank deposits (having maturity
-4386.4 -11590.6 -4843.1
of more than 3 month)
Purchase of intangible assets

Proceeds from maturity of bank deposits

8150.6 6073.7 839.4
(having maturity of more than 3 months)

Proceeds from redemption of mutual fund

9555.5 4550.3 6444.4
units
Investment in mutual fund units -10760.3 -3899.6 -8253.7
Purchase of non-current investments 0 -2607.2 0
Sale of non current Investments 0 375.0 0
Investment in Government securities -565.2 -468.1 0
Investment in debentures or bonds -50.0 0 0
Transfer cost on acquisition of business 0 0 0.001
Loan given -1008.0 -428.0 -35.4
Loan received back 425.0 93.0 0
Investment in subsidiaries -2278.2 -311.3 -270.7
Interest received 592.1 113.6 14.2
Net cash generated from / (used in) investing
-382.4 -8,130.8 -6,114.0
activities
C) Cash flows from Financing activities
Proceeds from issue of equity shares 4.0 9000.0 6608.3
Transaction cost paid on issue of shares 0 -225.7 -1.2
Share-based payment on cancellation of option -0.2 -0.6 -114.0

Amount collected by ESOP Trust on exercise of

6.7 7.9 0
employee stock options(net of tax)

Expenses for initial public offer 0 0 -2.8

Payment of principal portion of lease liabilities -11.2 -14.4 -10.4

Payment of interest portion of lease liabilities -14.1 -3.9 -5.4

Interest expense 0 -0.5 0
Net cash generated from / (used in) financing
-14.8 8762.8 6474.5
activities ©

Net increase in cash and cash equivalents

-172.2 123.4 79.5
(A+B+C)
Net foreign exchange difference 0.9 2.1 -0.9
Cash and cash equivalents at beginning of the
294.1 168.6 90.0
year
Cash and cash equivalents as at end of the
122.8 294.1 168.601
year

Cash and cash equivalents comprise of :

Balances with banks:
In current account 120.8 282.2 168.5
Deposits with original maturity of less than
2.0 11.8 0
three months
Cash on hand 0 0.1 0.1
Cheque in hand 0 0 0
Total cash and cash equivalent as per note8 122.8 294.1 168.6
 COMMON-SIZE VERTICAL ANALYSIS OF CASH FLOW OF ZOM
In Crore's
March 31, 2020 Particulars March 31, 2023

A) Cash Flow from Operating activities

-2451.177 Profit/(Loss) before tax 405.5%

Adjustments to reconcile loss before tax

to net cash flows:
-28.51 Liabilities written back -36.0%
Depreciation on property, plant
44.4 equipment and depreciation on right-of- 209.0%
use assets
29.15 Amortisation on intangible assets 209.0%
33.65 Provision for doubtful debts and advances 45.7%
-51.50 Net gain on mutual funds -274.0%
5.60 bad debts written-off 0.0%
Provision for impairment in value of
298.90 0.0%
investment in subsidiaries
-2.20 Gain on termination of lease contracts -10.7%
96.40 Share-based payment expense 1575.8%
Profit/(Loss) on sale of property, plant
-0.08 -3.1%
and equipment (net)

Fair value gain/(loss) of contingent

0.00 0.0%
consideration on assignment of contracts

Rent waiver on lease liabilities 0.0%

0.00 Property, plant and equipment written-off 0.0%

0.00 Interest income on Government securities -232.2%

0.00 Interest income on debentures or bonds -0.3%

Amortisation of premium on Government

0.00 48.4%
securities
Gain on transfer of intellectual property &
0.00 0.0%
assembled workforce (refer note 34)
0.00 Investment witten off 0.0%
0.00 Interest expense 0.0%
10.40 Interest on lease liabilities 48.8%
-26.90 Interest income on bank deposits -1939.1%
0.00 Interest income on Income tax refund -14.2%
0.00 Gain on disposal of investment 0.0%
 Fair value loss / (gain) on financial
-25.70 instruments at fair value through profit or 0.0%
loss
Operating Loss before Working Capital
-2,067.5 100.0%
Changes
Movements in working capital :
-99.30 Increase in trade receivables 359.5%
253.33 Increase in financial assets -580.6%
89.35 (Increase) / decrease in other assets 50.2%
0.00 Increase in inventory -1.0%
-74.30 Increase in financial liabilities 875.4%
1.37 Increase in provisions 39.4%
-40.20 increase in other liabilities 113.8%
-113.86 Increase / (decrease) in trade payables -85.8%
-2,051.1 Cash (used in) operations 870.9%
-31.86 Income taxes refund / (paid) (net) -92.4%
Net cash generated from / (used in)
-2,083.0 778.5%
operating activities (A)

B) Cash flows from Investing activities

Purchase of property, plant and
equipment (including capital work-in-
-15.60 -202.1%
progress, capital advances and capital
creditors)
Proceeds from sale of property, plant and
0.076 3.1%
equipment
Investments in bank deposits (having
-312.57 -15177.9%
maturity of more than 3 month)
-0.095 Purchase of intangible assets 0.0%

Proceeds from maturity of bank deposits

148.20 28202.8%
(having maturity of more than 3 months)

Proceeds from redemption of mutual

4012.70 33064.0%
fund units
-2147.80 Investment in mutual fund units -37232.9%
0.00 Purchase of non-current investments 0.0%
33.00 Sale of non current Investments 0.0%
0.00 Investment in Government securities -1955.7%
0.00 Investment in debentures or bonds -173.0%
0.015 Transfer cost on acquisition of business 0.0%
0.00 Loan given -3487.9%
0.00 Loan received back 1470.6%
-101.44 Investment in subsidiaries -7883.0%
26.44 Interest received 2048.8%
Net cash generated from / (used in)
1,642.9 -1323.2%
investing activities
 C) Cash flows from Financing activities
391.60 Proceeds from issue of equity shares 13.8%
-1.75 Transaction cost paid on issue of shares 0.0%
Share-based payment on cancellation of
0.00 -0.7%
option
Amount collected by ESOP Trust on
0.00 exercise of employee stock options(net of 23.2%
tax)
0.00 Expenses for initial public offer 0.0%
Payment of principal portion of lease
-17.14 -38.8%
liabilities
Payment of interest portion of lease
-10.42 -48.8%
liabilities
0.00 Interest expense 0.0%
Net cash generated from / (used in)
362.29 -51.2%
financing activities ©

Net increase in cash and cash equivalents

-68.74 -595.8%
(A+B+C)
3.16 Net foreign exchange difference 3.1%
Cash and cash equivalents at beginning of
155.63 1017.6%
the year
Cash and cash equivalents as at end of
90.049 424.9%
the year

Cash and cash equivalents comprise of :

Balances with banks:
88.98 In current account 418.0%
Deposits with original maturity of less
0.00 6.9%
than three months
0.074 Cash on hand 0.0%
0.00 Cheque in hand 0.0%
Total cash and cash equivalent as per
89.049 424.9%
note8
NALYSIS OF CASH FLOW OF ZOMATO
In Crore's
March 31, 2022 March 31, 2021 March 31, 2020

148.2% 591.1% 118.6%

0.7% 4.1% 1.4%

-4.0% -20.1% -2.1%

-4.0% -20.1% -2.1%

-1.4% -13.5% -1.6%
7.7% 40.7% 2.5%
0.0% -0.3% -0.3%
-7.4% -148.2% -14.5%
0.1% 0.8% 0.1%
-114.3% -81.8% -4.7%
0.1% -0.1% 0.0%

0.0% -61.2% 0.0%

0.0% 1.1% 0.0%

0.0% -0.5% 0.0%

0.0% 0.0% 0.0%

0.0% 0.0% 0.0%

0.0% 0.0% 0.0%

1.1% 0.0% 0.0%

0.0% -1.6% 0.0%
-0.1% 0.0% 0.0%
-0.5% -3.6% -0.5%
53.4% 14.5% 1.3%
0.0% 0.0% 0.0%
30.5% 0.0% 0.0%
 0.0% -155.4% 1.2%

100.0% 100.0% 100.0%

5.6% 8.1% 4.8%

4.3% -0.2% -12.3%
-18.8% -60.0% -4.3%
0.0% 0.0% 0.0%
5.5% 125.4% 3.6%
-4.8% -3.3% -0.1%
-11.8% 32.6% 1.9%
-16.0% -15.6% 5.5%
64.0% 186.9% 99.2%
4.7% 0.5% 1.5%
68.6% 187.5% 100.7%

4.5% 6.1% 0.8%

-0.2% -0.1% 0.0%

1564.2% 3230.9% 15.1%

0.0% 0.0% 0.0%

-819.7% -560.0% -7.2%

-614.1% -4299.1% -194.1%

526.3% 5506.1% 103.9%
351.8% 0.0% 0.0%
-50.6% 0.0% -1.6%
63.2% 0.0% 0.0%
0.0% 0.0% 0.0%
0.0% 0.0% 0.0%
57.8% 23.6% 0.0%
-12.6% 0.0% 0.0%
42.0% 180.6% 4.9%
-15.3% -9.5% -1.3%
1097.3% 4078.7% -79.5%
-1214.6% -4408.5% -18.9%
30.5% 0.8% 0.1%
0.1% 76.1% 0.0%

-1.1% 0.0% 0.0%

0.0% 1.9% 0.0%

1.9% 6.9% 0.8%

0.5% 3.6% 0.5%

0.1% 0.0% 0.0%
-1182.6% -4319.2% -17.5%

-16.7% -53.0% 3.3%

-0.3% 0.6% -0.2%
-22.8% -60.0% -7.5%

-39.7% -112.5% -4.4%

-38.1% -112.4% -4.3%

-1.6% 0.0% 0.0%
0.0% -0.1% 0.0%
0.0% 0.0% 0.0%
-39.7% -112.5% -4.3%
 COMMON-SIZE HOEIZONTAL ANALYSIS OF CASH FLOW OF ZOMATO

Particulars Average of last 4 years March 31, 2023

A) Cash Flow from Operating activities

Profit/(Loss) before tax -1079.44 -10.86%

Adjustments to reconcile loss before tax

to net cash flows:
Liabilities written back -12.63 82.36%
Depreciation on property, plant
equipment and depreciation on right-of- 41.11 146.92%
use assets
Amortisation on intangible assets 77.94 102.52%
Provision for doubtful debts and advances 19.39 68.08%
Net gain on mutual funds -62.23 127.28%
bad debts written-off 1.60 0.00%
Provision for impairment in value of
143.95 0.00%
investment in subsidiaries
Gain on termination of lease contracts -1.80 172.22%
Share-based payment expense 380.30 119.75%
Profit/(Loss) on sale of property, plant and
-0.29 306.12%
equipment (net)

Fair value gain/(loss) of contingent

22.95 0.00%
consideration on assignment of contracts

Rent waiver on lease liabilities -0.53 0.00%

Property, plant and equipment written-off 0.22 0.00%

Interest income on Government securities -16.78 400.00%

Interest income on debentures or bonds -0.03 400.00%

Amortisation of premium on Government

3.55 394.37%
securities
Gain on transfer of intellectual property &
-2.10 0.00%
assembled workforce (refer note 34)
Investment witten off 0.60 0.00%
Interest expense 0.13 0.00%
Interest on lease liabilities 8.45 166.86%
Interest income on bank deposits -251.20 223.09%
Interest income on Income tax refund -1.03 400.00%
Gain on disposal of investment -56.45 0.00%
Fair value loss / (gain) on financial
instruments at fair value through profit or 51.80 0.00%
loss
Operating Loss before Working Capital
-732.38 -3.95%
Changes
Movements in working capital :
Increase in trade receivables -12.20 -851.64%
Increase in financial assets 13.51 -1242.27%
(Increase) / decrease in other assets 83.34 17.40%
Increase in inventory -0.08 400.00%
Increase in financial liabilities -12.55 -2015.94%
Increase in provisions 13.24 86.09%
increase in other liabilities 7.92 415.14%
Increase / (decrease) in trade payables 0.81 -3061.73%
Cash (used in) operations -638.38 -39.43%
Income taxes refund / (paid) (net) -23.52 113.54%
Net cash generated from / (used in)
-661.90 -33.99%
operating activities (A)

B) Cash flows from Investing activities

Purchase of property, plant and
equipment (including capital work-in-
-29.08 200.86%
progress, capital advances and capital
creditors)
Proceeds from sale of property, plant and
0.64 139.75%
equipment
Investments in bank deposits (having
-5283.17 83.03%
maturity of more than 3 month)
Purchase of intangible assets -0.10 0.00%

Proceeds from maturity of bank deposits

3802.98 214.32%
(having maturity of more than 3 months)

Proceeds from redemption of mutual fund

6140.73 155.61%
units
Investment in mutual fund units -6265.35 171.74%
Purchase of non-current investments -651.80 0.00%
Sale of non current Investments 102.00 0.00%
Investment in Government securities -258.33 218.79%
Investment in debentures or bonds -12.50 400.00%
Transfer cost on acquisition of business 0.00 0.00%
Loan given -367.85 274.02%
Loan received back 129.50 328.19%
Investment in subsidiaries -740.41 307.69%
Interest received 186.58 317.34%
Net cash generated from / (used in)
-3246.07 11.78%
investing activities
C) Cash flows from Financing activities
Proceeds from issue of equity shares 4000.98 0.10%
Transaction cost paid on issue of shares -57.16 0.00%
Share-based payment on cancellation of
-28.70 0.70%
option
Amount collected by ESOP Trust on
exercise of employee stock options(net of 3.65 183.56%
tax)
Expenses for initial public offer -0.70 0.00%
Payment of principal portion of lease
-13.29 84.31%
liabilities
Payment of interest portion of lease
-8.46 166.77%
liabilities
Interest expense -0.13 0.00%
Net cash generated from / (used in)
3896.20 -0.38%
financing activities ©

Net increase in cash and cash equivalents

-9.51 1810.77%
(A+B+C)
Net foreign exchange difference 1.32 68.44%
Cash and cash equivalents at beginning of
177.08 166.08%
the year
Cash and cash equivalents as at end of
168.89 72.71%
the year

Cash and cash equivalents comprise of :

Balances with banks:
In current account 165.12 73.16%
Deposits with original maturity of less
3.45 57.97%
than three months
Cash on hand 0.07 0.00%
Cheque in hand 0.00
Total cash and cash equivalent as per
168.64 72.82%
note8
ASH FLOW OF ZOMATO
In Crore's
March 31, 2022 March 31, 2021 March 31, 2020

101.70% 82.08% 227.08%

43.56% 48.31% 225.78%

71.52% 73.46% 108.10%

133.44% 126.64% 37.40%

53.64% 104.70% 173.57%
91.92% 98.03% 82.76%
18.75% 31.25% 350.00%
38.07% 154.29% 207.64%
38.89% 66.67% 122.22%
222.67% 32.24% 25.35%
136.05% -68.03% 25.85%

0.00% 400.00% 0.00%

0.00% 300.00% 0.00%

88.89% 311.11% 0.00%

0.00% 0.00% 0.00%

0.00% 0.00% 0.00%

5.63% 0.00% 0.00%

400.00% 0.00% 0.00%

0.00% 400.00% 0.00%
400.00% 0.00% 0.00%
46.15% 63.91% 123.08%
157.52% 8.68% 10.71%
0.00% 0.00% 0.00%
400.00% 0.00% 0.00%
 0.00% 449.61% -49.61%

101.18% 20.47% 282.30%

337.70% 100.00% 813.93%

-235.42% 2.22% 1875.48%
167.39% 107.99% 107.21%
0.00% 0.00% 0.00%
326.69% 1497.21% 592.03%
266.57% 37.00% 10.35%
1107.89% -615.77% -507.26%
14629.63% 2888.89% -14056.79%
74.23% 43.89% 321.30%
147.57% 3.40% 135.49%
76.84% 42.45% 314.70%

113.84% 31.64% 53.65%

232.92% 15.53% 11.80%

219.39% 91.67% 5.92%

0.00% 0.00% 100.00%

159.71% 22.07% 3.90%

74.10% 104.95% 65.35%

62.24% 131.74% 34.28%
400.00% 0.00% 0.00%
367.65% 0.00% 32.35%
181.21% 0.00% 0.00%
0.00% 0.00% 0.00%
0.00% 25.00% 375.00%
116.35% 9.62% 0.00%
71.81% 0.00% 0.00%
42.04% 36.56% 13.70%
60.88% 7.61% 14.17%
250.48% 188.35% -50.61%
 224.95% 165.17% 9.79%
394.84% 2.10% 3.06%
2.09% 397.21% 0.00%

216.44% 0.00% 0.00%

0.00% 400.00% 0.00%

108.39% 78.28% 129.02%

46.13% 63.87% 123.24%

400.00% 0.00% 0.00%
224.91% 166.17% 9.30%

-1297.62% -835.99% 722.84%

159.70% -68.44% 240.30%
95.21% 50.82% 87.89%

174.14% 99.83% 53.32%

170.91% 102.05% 53.89%

342.03% 0.00% 0.00%
145.99% 145.99% 108.03%

174.40% 99.98% 52.81%

 BALANCESHEET OF ZOMATO
PARTICULAR 2023 2022 2021 2020
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 836.4 764.3 0.03 0.03
TOTAL SHARE CAPITAL 836.4 764.3 0.03 0.03
Reserves and Surplus 19,970.40 16,002.90 7,754.50 601.41
TOTAL RESERVES AND SURPLUS 19,970.40 16,002.90 7,754.50 601.41
TOTAL SHAREHOLDERS FUNDS 20,806.80 16,767.20 7,754.53 601.44

NON-CURRENT LIABILITIES
Long Term Borrowings 0 0 0 0
Deferred Tax Liabilities [Net] 0 0 0 0
Other Long Term Liabilities 126.1 18.4 46.69 1,456.06
Long Term Provisions 57 52 19.73 12.87
TOTAL NON-CURRENT
183.1 70.4 66.42 1468.93
LIABILITIES

CURRENT LIABILITIES
Short Term Borrowings 0 0 0 0
Trade Payables 366 393.7 274.07 256.8
Other Current Liabilities 549.6 252.9 193.45 400.83
Short Term Provisions 21.4 16.5 4.85 4.95
TOTAL CURRENT LIABILITIES 937 663.1 472.37 662.58

TOTAL CAPITAL AND LIABILITIES 21,926.90 17,500.70 8,293.32 2,732.95

ASSETS

NON-CURRENT ASSETS
Tangible Assets 192.6 58.3 57.54 93.39
Intangible Assets 1,209.70 1,289.20 1,392.97 1,486.12
Capital Work-In-Progress 0 0 0 0
Other Assets 0 0 0 0
FIXED ASSETS 1,402.30 1,347.50 1,450.51 1,579.51
Non-Current Investments 8,861.90 3,535.60 311.74 200.31
Deferred Tax Assets [Net] 0 0 0 0
Long Term Loans And Advances 958 0 0 0
Other Non-Current Assets 1,961.20 5,280.80 3,009.91 22.7
TOTAL NON-CURRENT ASSETS 13,183.40 10,163.90 4,772.16 1,802.52

CURRENT ASSETS
Current Investments 3,832.50 1,600.80 2,194.11 323.92
Inventories 0.3 0 0 0
Trade Receivables 62.2 166.9 123.71 132.72
Cash And Cash Equivalents 398.3 1,464.70 765.18 279.38
Short Term Loans And Advances 0 375 40 31.02
OtherCurrentAssets 4,450.20 3,729.40 852.95 415.03
TOTAL CURRENT ASSETS 8,743.50 7,336.80 3,975.95 1,182.07

TOTAL ASSETS 21,926.90 17,500.70 8,748.11 2,984.59

OTHER ADDITIONAL
INFORMATION
CONTINGENT LIABILITIES,
COMMITMENTS
Contingent Liabilities 0 97.1 92.94 2
IN CRORE BALANCESHEET OF ZOM
2019 PARTICULAR 2023 2022
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
0.03 Equity Share Capital
0.03 TOTAL SHARE CAPITAL
2,792.09 Reserves and Surplus
2,792.09 TOTAL RESERVES AND SURPLUS
2,964.52 TOTAL SHAREHOLDERS FUNDS

NON-CURRENT LIABILITIES
0 Long Term Borrowings
0 Deferred Tax Liabilities [Net]
48.96 Other Long Term Liabilities
10.94 Long Term Provisions
TOTAL NON-CURRENT
59.9
LIABILITIES

CURRENT LIABILITIES
0 Short Term Borrowings
315.63 Trade Payables
228.11 Other Current Liabilities
2.29 Short Term Provisions
546.03 TOTAL CURRENT LIABILITIES

3,570.45 TOTAL CAPITAL AND LIABILITIES

ASSETS

NON-CURRENT ASSETS
34.32 Tangible Assets
0.13 Intangible Assets
0.32 Capital Work-In-Progress
0 Other Assets
34.77 FIXED ASSETS
664.24 Non-Current Investments
0 Deferred Tax Assets [Net]
0 Long Term Loans And Advances
10.33 Other Non-Current Assets
709.34 TOTAL NON-CURRENT ASSETS

CURRENT ASSETS
2,134.25 Current Investments
0 Inventories
62.66 Trade Receivables
152.51 Cash And Cash Equivalents
 4.16 Short Term Loans And Advances
750.83 OtherCurrentAssets
3,104.41 TOTAL CURRENT ASSETS

3,813.75 TOTAL ASSETS

OTHER ADDITIONAL
INFORMATION
CONTINGENT LIABILITIES,
COMMITMENTS
0 Contingent Liabilities
BALANCESHEET OF ZOMATOIN CRORE
2021 2020 2019