Table:
|  |  |  |  |  | ` crore |
| --- | --- | --- | --- | --- | --- |
|  | FY 2019 | % of Revenue | % Growth | FY 2018 | % of Revenue |
| Revenue | 146,463 | 100.0 | 19.0 | 123,104 | 100.0 |
| Earnings before interest, tax, depreciation and amortization (before other income) | 39,506 | 27.0 | 21.5 | 32,516 | 26.4 |
| Profit Before Tax (PBT) | 41,563 | 28.4 | 21.9 | 34,092 | 27.7 |
| Profit after tax attributable to shareholders of the Company | 31,472 | 21.5 | 21.9 | 25,826 | 21.0 |
| Earnings per share (in `) | 83.05 | - | 23.8 | 67.10* | - |
Paragraphs:
5.0 FY 2019 Financial Performance and Analysis
The discussions in this section relate to the consolidated, Rupee-denominated financial results pertaining to the year that ended March 31, 2019. The financial statements of Tata Consultancy Services Limited and its subsidiaries (collectively referred to as ‘TCS’ or ‘the Company’) are prepared in accordance with the Indian Accounting Standards (referred to as ‘Ind AS’) prescribed under section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, as amended from time to time. Significant accounting policies used in the preparation of the financial statements are disclosed in the notes to the consolidated financial statements.
The following table gives an overview of the consolidated financial results of the Company:
* EPS is adjusted for bonus issue
Question:
Which accounting standards are the company's financial statements based on?
Answer: Indian Accounting Standards