Cost Allocation Ledger

Audited statement of profit & loss traced line by line to cost centers

Revenue from operations
₹1107.48 Cr
Other / treasury income
₹100.34 Cr
Total cost base mapped
₹680.46 Cr
Profit after tax
₹391.43 Cr
34 audited cost lines · 100% of the expense base mapped
Line itemCost centerAllocation basisCategoryAudited% cost
Employee Benefits₹51965.5L76.4%
Fixed salaries — relationship managers & sales teams
Note 22
Branch direct
Relationship managersEmployee Cost₹20616.7L30.3%
Variable incentives & production bonus — sales teams
Note 22
Branch direct
Revenue contribution %Employee Cost₹13744.5L20.2%
Salaries — branch operations, service & support
Note 22
Branch direct
Active headcountEmployee Cost₹6872.2L10.1%
Salaries — corporate leadership & central functions
Note 22
Head office
Weighted AUM + net inflowsEmployee Cost₹4581.5L6.7%
Contribution to provident & other funds
Note 22
Branch direct
Active headcountEmployee Cost₹1437.8L2.1%
Staff welfare expenses
Note 22
Branch direct
Active headcountEmployee Cost₹779.1L1.1%
ESOP expenses (non-cash)
Note 22
Head office
Weighted AUM + net inflowsEmployee Cost₹3933.8L5.8%
Finance Cost₹1573.9L2.3%
Interest expense on borrowings
Note 23
Head office
Revenue contribution %Finance Cost₹995.8L1.5%
Interest on lease liability (Ind AS 116)
Note 23
Branch direct
Occupied seats (sq ft)Occupancy & Facility₹578.1L0.8%
Depreciation₹2908.6L4.3%
Depreciation — property, plant & equipment
Note 3
Branch direct
Occupied seats (sq ft)Depreciation & Amortisation₹1267.4L1.9%
Depreciation — right-of-use branch premises
Note 4
Branch direct
Occupied seats (sq ft)Occupancy & Facility₹1641.3L2.4%
Other Expenses₹11598.2L17.0%
Business support charges (group)
Note 24
Head office
Revenue contribution %Administration & Compliance₹755.3L1.1%
Data processing & IT-enabled services
Note 24
Shared pool
Software user licensesTechnology & Communication₹880.6L1.3%
Legal & professional charges
Note 24
Head office
Weighted AUM + net inflowsAdministration & Compliance₹466.6L0.7%
Director sitting fees
Note 24
Head office
Weighted AUM + net inflowsAdministration & Compliance₹33.6L0.0%
Electricity expenses
Note 24
Branch direct
Occupied seats (sq ft)Occupancy & Facility₹211.4L0.3%
Communication — telephony, leased lines & internet
Note 24
Shared pool
Active headcountTechnology & Communication₹324.8L0.5%
Printing & stationery
Note 24
Branch direct
Active headcountAdministration & Compliance₹204.1L0.3%
Postage & courier
Note 24
Branch direct
Client families servedAdministration & Compliance₹160.0L0.2%
Rent, rates & taxes
Note 24
Branch direct
Occupied seats (sq ft)Occupancy & Facility₹789.4L1.2%
Repairs & maintenance
Note 24
Branch direct
Occupied seats (sq ft)Occupancy & Facility₹233.2L0.3%
Recruitment & training
Note 24
Shared pool
Active headcountAdministration & Compliance₹93.7L0.1%
Marketing & referral expenses
Note 24
Shared pool
Tagged leads generatedSales & Business Promotion₹147.4L0.2%
Business promotion & client engagement
Note 24
Shared pool
Tagged leads generatedSales & Business Promotion₹3170.1L4.7%
Computer & software maintenance (CRM / RMS)
Note 24
Shared pool
Software user licensesTechnology & Communication₹289.1L0.4%
Client claims & settlements
Note 24
Branch direct
Client families servedAdministration & Compliance₹102.9L0.2%
Travelling & conveyance
Note 24
Branch direct
Relationship managersTravel & Client Acquisition₹1071.8L1.6%
Insurance charges
Note 24
Head office
Weighted AUM + net inflowsAdministration & Compliance₹14.2L0.0%
Office expenses & housekeeping
Note 24
Branch direct
Occupied seats (sq ft)Occupancy & Facility₹467.3L0.7%
Brand charges
Note 24
Head office
Revenue contribution %Sales & Business Promotion₹553.3L0.8%
Payment to auditors — audit, tax audit & reimbursements
Note 24
Head office
Weighted AUM + net inflowsAdministration & Compliance₹64.3L0.1%
Donations
Note 24
Head office
Weighted AUM + net inflowsAdministration & Compliance₹317.0L0.5%
CSR expenditure
Note 24
Head office
Weighted AUM + net inflowsAdministration & Compliance₹606.0L0.9%
Miscellaneous & general expenses
Note 24
Head office
Revenue contribution %Administration & Compliance₹642.2L0.9%
Total expenses per audited P&L₹68046.2L100.0%

Direct lines land on a branch through their own driver (revenue, headcount, seats, RMs, clients). Shared pools are recharged on service consumption. Head-office pools are recharged on weighted AUM + net inflows or revenue contribution, per the basis shown.