W-1 Goodwill of Drive

Rs in million
Consideration Paid 5,679

%age of share (Balancing) (5,535)

Goodwill 144

W-2 Fair value of net assets

At Acq At Reporting PAP
Net assets
5535/0.9 6150 6790 640

W-3 NCI

At Acquisition 615
PAP share 64
NCI value before disposal 679
Increase in NCI %age
679*0.3/0.1
NCI value after disposal 2037

Cash
NCI
RE

W-4
At Acq At Rep
Net Assets 8280
FV of land 235

8515
W-5 Calculation of goodwill

Consideration paid 7490

%age of share of net assets -6812

Goodwill 678

Impairment -520

Goodwill after impairment 158

GRE 520
Goodwill 520

W-6 Calculation of net assets

At Acq At Rep
Share Capital 250 250
RE 3381 3986

Net assets 3631 4236

W-7 Calculation of Goodwill

Consideration paid 3800

%age of share of net assets -3631

Goodwill 169

Exchange rate 173

Goodwill opening 29237

Goodwill 169

Exchange rate 177

Goodwill closing 29913

FCY exchange gain 676

W-1
Calculation of goodwill
Fair value of investment(W-2) 4,740
Cash Paid 2,554
Share exchange 2,996
10,290
%age share of net assets (13,812*0.65) (8,978)

Goodwill 1,312

W-2 Calculation of fair value of associate invesment

Investment at 01-10-21 4,080

Share of profit of 9 months 81
Invesment at 30-09-22 4,161
Fair value of investment (10*0.3*1580) 4,740

Fair value Gain 579

W-3

Opening net assets 13,375

Pap 76
Fair value building 232
Fair value spare parts (65)

Closing net assets 13,618

Statement of profit & loss

KTC CHC IBC

Revenue 9,560 7,250 1,723

Operating costs ### ### (1,581)
Operating profit 860 798 142
Finance costs -191 -57 (11)
Profit before tax 669 741 131
Tax -165 -190 (47)
Profit for the year 504 551 84
Other comprehensive income that may be reclassified to pro 579 -
Net fair value gains on cash flow hedges 38 26 6
Total comprehensive income 542 577 90

4
1.4000
2,996
Adjustments

(20) 18,513
18 (16,715)
1,797 144 130 6 1.45
(259)
1,538
(402)
1,137
579
70
1,786
 Calculation of gain/(loss) on disposal

Consideration received 2,350

Net investment 1,100
Goodwill (190)
NCI 1,033
Net assets (4,063)
Gain on disposal (230)

W-2 Net assets of KFC

At Acc At Dis
SC 800 800
RE 1,250 3,147
FV Adjustment 120 24
Financial asset reserve - 92
2,170 4,063 1,893 473

W-2 Calculation of goodwil

Consideration paid 1,800 2,400 1,800

NCI 560
2,360
FV of net assets 2,170

Goodwill 190

W-3 Calculation of NCI

At acq 560
PAP 473
Closing 1,033
 Trade date accounting
9/28/2011 9/28/2011
FA 480,000
Payable 480,000

9/30/2011 Payable 10,000 9/30/2011

FCY gain 10,000

FCY loss 10,000

FA 10,000

FA 23,500
FV reserve 23,500

10/3/2011 FCY loss 30,000 10/3/2011

Payable 30,000

FA 31,500
FCY gain 31,500

Payable 500,000
Cash 500,000

9/29/2011 Receivable 832,200

FA 832,200

FA 23,000
FV reser 23,000

9/30/2011 FCY loss 9,800

Receiavlbe 9,800

10/4/2011 Receiavable 87,500

FCY gain 87,500

Cash 910,000
Receiavle 910,000
Settlement date accounting

Rec 23,500
FV reserve 23,500

Rec 12,500
FV reserve 12,500

FA 537,500
Cash 500,000
Rec 36,000
FCY gain 1,500
 1 2 3
13 13 13

PV @ 44
48.8530183380059
FV of l 92.43

Bond 100
FV of l (92.43)
Residu 7.57

Year Opening Amortised Cost Interset Expese @ 5.427% Coupon @ 13%

1 87848.6 4767.543522 -3000
2 89616.143522 4863.46810893894 -3000
3 91479.6116309389 4964.59852321106 -3000
4 93444.21015415 5071.21728506572 -3000
5 95515.4274392157 5183.62224712624 -3000
6 97699.0496863419 5302.12742647778 -3000

PV @ 38
58.6886590726592
FV of l 96.57
FV of 112
15.43
FV of liability 96.57 1.72
FV of Equity 15.43 0.28
112.00 2

Liabilty 93.29
Equity 15.71
Loss 3.00
Cash 112
 4 5 6
13 13 13
100

Closing Amortised Cost

89616.143522
91479.6116309389
93444.21015415
95515.4274392157
97699.0496863419
100001.17711282

98.29
15.71
114.00
 Standalone price
Medical Equipment 1,000,000,000
Consumables 240,000,000
1,240,000,000
822,580,645.16129000 81% 822,580,645.16
197,419,354.83871000 19% 197,419,354.84
1,020,000,000