Atul Ltd 2018-19

Consolidated Balance Sheet as at March 31, 2019 In terms of our report attached For and on behalf of the Board of Directors For Deloitte Haskins & Sells LLP Chartered Accountants R A Shah S S Lalbhai ¹ ¤ HūƎĿ eîŠŠîŠ B S Mehta Chairman and Managing Director Samir R. Shah Whole-time Director and CFO S M Datta Partner V S Rangan L P Patni M M Chitale Company Secretary S A Panse B R Arora S A Lalbhai B N Mohanan Directors Managing Director Mumbai Whole-time Director Mumbai April 26, 2019 and President - U&S April 26, 2019 ( ` cr) Particulars Note As at March 31, 2019 As at March 31, 2018 A ASSETS 1 Non-current assets a) Property, plant and equipment 2 ǧȡǦǪǯȦǧǫ 1,000.30 b) Capital work-in-progress 2 172.27 96.20 c) Investment properties 3 3.22 3.22 d) Goodwill Ǫ 32.31 23.75 e) Other intangible assets Ǫ 19.61 0.01 f) Biological assets other than Bearer plant 5 13.15 11.50 g) Investments accounted for using the equity method 6.1 ǧǫȦǭǪ 10.72 h) Financial assets i) Investments 6.2 ǫǨǭȦǪǬ ǪǫǩȦǪǨ ii) Loans 7 0.22 0.20 iii) ~ƥĺĚƑ ǛŠîŠČĿîŕ îƙƙĚƥƙ 8 1.53 1.52 i) TŠČūŞĚ ƥîNJ îƙƙĚƥƙ ȳŠĚƥ ȴ 29.5 ǮȦǪǨ 2.58 ŏȴ 'ĚljĚƑƑĚē ƥîNJ îƙƙĚƥƙ 29.5 0.52 5.01 k) Other non-current assets 9 38.10 ǪǯȦǬǭ Total non-current assets 1,881.70 1,658.10 2 Current assets a) Inventories 10 511.82 ǪǧǧȦǪǩ b) Biological assets 5 9.03 11.20 c) Financial assets i) Current investment 6.3 208.81 5.70 ii) Trade receivables 11 ǬǯǮȦǪǭ ǭǨǩȦǪǦ iii) Cash and cash equivalents 12 37.59 ǪǨȦǬǭ iv) Bank balances other than cash and cash equivalents above 13 16.91 6.72 v) Loans 7 0.15 - vi) ~ƥĺĚƑ ǛŠîŠČĿîŕ îƙƙĚƥƙ 8 21.09 20.90 d) Other current assets 9 ǧǫǮȦǪǦ ǧǩǩȦǪǭ Total current assets 1,662.27 1,355.49 Total assets 3,543.97 3,013.59 B EQUITY AND LIABILITIES Equity a) Equity share capital ǧǪ 29.68 29.68 b) Other equity 15 2,676.03 ǨȡǨǧǪȦǨǪ Equity attributable to owners of the Company 2,705.71 2,243.92 Non-controlling interests 23.80 20.01 Total equity 2,729.51 2,263.93 Liabilities 1 Non-current liabilities a) Financial liabilities i) Borrowings 16 ǪǩȦǧǪ - ii) ~ƥĺĚƑ ǛŠîŠČĿîŕ ŕĿîċĿŕĿƥĿĚƙ 17 28.03 25.23 b) Provisions 18 19.13 ǧǭȦǮǪ c) 'ĚljĚƑƑĚē ƥîNJ ŕĿîċĿŕĿƥĿĚƙ ȳŠĚƥ ȴ 29.5 ǧǩǯȦǪǮ 129.55 d) Other non-current liabilities 19 ǭȦǪǫ 8.30 Total non-current liabilities 237.23 180.92 2 Current liabilities a) Financial liabilities i) Borrowings 16 9.32 15.91 ii) Trade payables Total outstanding dues of a) Micro enterprises and small enterprises 20 ǭȦǭǪ 3.93 b) Creditors other than micro enterprises and small enterprises 20 371.89 ǪǫǫȦǦǯ iii) ~ƥĺĚƑ ǛŠîŠČĿîŕ ŕĿîċĿŕĿƥĿĚƙ 17 138.61 57.66 b) Contract liabilities 21 ǮȦǪǬ - c) Other current liabilities 19 10.67 17.15 d) Provisions 18 29.87 10.87 e) ƭƑƑĚŠƥ ƥîNJ ŕĿîċĿŕĿƥĿĚƙ ȳŠĚƥ ȴ 29.5 0.67 8.13 Total current liabilities 577.23 568.74 Total liabilities 814.46 749.66 Total equity and liabilities 3,543.97 3,013.59 The accompanying Notes 1-29 form an integral part of the Consolidated Financial Statements 182 Atul Ltd | Annual Report 2018-19 Corporate Overview 01-22 Statutory Reports 23-105 Financial Statements 107-250