Atul Ltd 2020-21

162 Atul Ltd | Annual Report 2020-21 Consolidated Balance Sheet as at March 31, 2021 ( ` cr ) Particulars Note As at March 31, 2021 As at March 31, 2020 A ASSETS 1 Non-current assets a) Property, plant and equipment 2 1,356.56 1,061.52 b) Capital work-in-progress 2 249.70 368.14 c) Investment properties 3 3.22 3.22 d) Goodwill 4 29.14 29.14 e) Other intangible assets 4 12.84 16.25 f) Biological assets other than bearer plants 5 16.62 14.75 g) Investments accounted for using the equity method 6.1 24.32 18.53 h) Financial assets i) Investments 6.2 596.43 467.09 ii) Loans 7 3.72 0.12 iii) Other financial assets 8 5.71 3.31 i) Income tax assets (net ) 29.5 14.54 12.92 j) Deferred tax assets 29.5 2.21 6.91 k) Other non-current assets 9 58.14 66.77 Total non-current assets 2,373.15 2,068.67 2 Current assets a) Inventories 10 594.14 503.37 b) Biological assets 5 13.40 13.15 c) Financial assets i) Current investment 6.3 740.30 651.69 ii) Trade receivables 11 733.23 719.73 iii) Cash and cash equivalents 12 46.91 26.19 iv) Bank balances other than cash and cash equivalents mentioned above 13 301.27 9.18 v) Loans 7 0.13 0.15 vi) Other financial assets 8 15.11 32.95 d) Other current assets 9 119.56 125.40 Total current assets 2,564.05 2,081.81 Total assets 4,937.20 4,150.48 B EQUITY AND LIABILITIES Equity a) Equity share capital 14 29.61 29.68 b) Other equity 15 3,796.91 3,125.22 Equity attributable to owners of Atul Ltd 3,826.52 3,154.90 Non-controlling interests 30.63 26.37 Total equity 3,857.15 3,181.27 Liabilities 1 Non-current liabilities a) Financial liabilities i) Borrowings 16 98.21 86.58 ii) Other financial liabilities 17 9.92 9.67 b) Provisions 18 25.30 20.06 c) Deferred tax liabilities (net ) 29.5 135.09 114.75 d) Other non-current liabilities 19 5.41 6.38 Total non-current liabilities 273.93 237.44 2 Current liabilities a) Financial liabilities i) Borrowings 16 3.51 10.39 ii) Trade payables Total outstanding dues of a) Micro-enterprises and small enterprises 20 23.54 8.62 b) Creditors other than micro-enterprises and small enterprises 20 539.59 469.01 iii) Other financial liabilities 17 160.41 168.26 b) Contract liabilities 21 24.43 25.49 c) Other current liabilities 19 10.29 11.61 d) Provisions 18 37.76 37.67 e) Current tax liabilities (net ) 29.5 6.59 0.72 Total current liabilities 806.12 731.77 Total liabilities 1,080.05 969.21 Total equity and liabilities 4,937.20 4,150.48 The accompanying Notes 1-29 form an integral part of the Consolidated Financial Statements In terms of our report attached For Deloitte Haskins & Sells LLP For and on behalf of the Board of Directors Chartered Accountants Samir R. Shah T R Gopi Kannan R A Shah S S Lalbhai Partner Whole-time Director and CFO B S Mehta Chairman and Managing Director L P Patni V S Rangan Company Secretary Directors S A Lalbhai Managing Director B N Mohanan Mumbai Whole-time Director Atul April 30, 2021 and President - U&S April 30, 2021