Sample Data Format
 Standalone Profit and Loss of Gas Authority of India Limited (GAIL), New Delhi in India
(As on 31st March, 2020 and 2021) 
 (Rs. in Crore) 
 Particulars  Note No  Year Ended
31st March 2020 
 Year Ended
31st March 2021 
 Revenue From Operations       
 Other Income       
 Total Income (I+II)       
 Expenses       
 Cost of Materials Consumed       
 Excise Duty       
 Purchases of Stock-in-Trade       
 Changes in Inventories of Finished Goods, Stock-in-Trade and Work-in-Progress       
 Employee Benefits Expense       
 Finance Costs       
 Depreciation and Amortization Expense       
 Other Expenses       
 Total Expenses (IV)       
 Profit Before Tax (III-IV)       
 Tax Expense:       
 (1) Current Tax       
 Current Year       
 Adjustment of Tax Relating to Earlier Periods       
 (2) Deferred Tax       
 Total Tax Expense       
 Profit for the year (V-VI)       
 Other Comprehensive Income (OCI)       
 (A) Item that will be Reclassified to Profit or Loss in Subsequent
Periods: 
      
 Net Movement on Cash flow Hedge Gain/(loss)
Less : Income Tax Effect thereon 
      
 Net OCI that will be reclassified to Profit or Loss (A)       
 (B) Items that will not be Reclassified to Profit or Loss in
Subsequent Periods: 
      
 (i) Net Gain/(loss) on FVTOCI Equity Shares
Less : Income Tax Effect thereon 
      
 (ii) Re-measurement Gain / (loss) on Defined benefit Plans
Less: Income Tax Effect thereon 
      
      
 Net OCI that will not be Reclassified to Profit or Loss (B)
in Subsequent Periods 
      
 Other Comprehensive Income for the year (A+B)       
 Total Comprehensive Income for the year (VII+VIII)       
 (Comprising Profit/(Loss) and OCI for the Period)       
 Earnings Per Equity Share (in Rs.) (Face Value of Rs.10 each)       
 a) Basic       
 a) Diluted       
 
 
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