Cre

EntAmbuja Cement BALANCE SHEET

As on 31st March(₹ in Crores)
AssAssets
EntCurrent assets: 2019 2018 2017 2016 2015
(a) Inventories 2,957.89 2,458.27 2163.51 897.76 889.97
(b) Financial Assets
(i) Investments - - - 2119.23 2067 2,906.72 2,417.58 2,114.44 282.48 292.12
(ii) Trade receivables 1,304.54 931.53 924.07 290.46 231.65
(iii) Cash and cash equivalents 6,439.28 6,231.58 4,564.01 2853.32 2462.28
(iv) Other Bank Balances -
(v) Loans 80.61 45.27 33.52 305.72 310.23
(d) Other current assets 1,639.17 1,427.91 603.05 54.5 41.58
EntTotal current assets 12,421.49 11,094.56 8288.16 6520.99 6002.71

Non-Current assest 2019 2018 2017 2016 2015

(a) Property, Plant and Equipment -
(b) Capital work-in-progress 1,008.17 617.76 582.04 416.42 692.14
(c) Intangible assets 137.97 68.60 46.18 47.79 47.95
(d) Tangible assets 12,616.48 12,948.13 13,482.66 6,122.38 6,261.68
Ent(e) Financial Assets
(i) Non Current Investments 133.23 153.07 174.80 29.60 29.60
(ii) Long Term Loans and Advances 231.32 278.59 254.04 713.30 552.27
(g) Other non-current assets 2,906.72 2,417.58 2,114.44 282.48 292.12
TotTotal non-current assets 17,033.89 16,483.73 16654.16 7611.97 7875.76
Other assets: 2019 2018 2017 2016 2015
LiaGoodwill - -
EntTotal other assets - -

Total assets 29,455.38 27,578.29 24,942.32 14,132.96 13,878.47

Liabilities and owner's equity

Current liabilities: 2019 2018 2017 2016 2015
(a) Financial Liabilities -
(i) Borrowings - - - 0.3 0.15
(ii) Trade payables 3006.2 2,816.01 2,068.48 679.84 622.26
Ent(b) Other current liabilities 5268.82 5,922.28 5,199.23 1464.88 1355.99
(c) Provisions 119.24 139.03 140.42 1084.51 1176.28
(d) Current Tax Liabilities (Net)
Total current liabilities 8,394.26 8,877.32 7408.13 3,229.53 3154.68
EntNon-Current liablities: 2019 2018 2017 2016 2015
(a) Financial Liabilities
(i) Borrowings 39.68 24.12 15.73 23.55 21.55
(iii) Deferred Tax Liabilities [Net] 1,115.28 1,142.12 1,015.28 565.60 589.04
(ii) Other Long term liabilities 8.35 8.94 7.95 5.99 9.22
Tot(b) Provisions 181.49 180.26 185.56 36.17 33.31
(c) Deferred tax liabilities (Net) 115.28 1,142.12 1,015.28 565.60 589.04
Total non-current liabilities 1,460.08 2,497.56 2239.8 1196.91 1242.16
Previous Year Balance is auto calculated in cell C49 and Current Year Balance in cell D49.
Owner's equity: 2019 2018 2017 2016 2015
(a) Equity Share capital 397.13 397.13 397.13 310.38 309.95
(b) Reserve & Surplus 21,973.35 20,275.07 19,423.79 9,961.02 9,760.02
Total owner's equity 22,370.48 20,672.20 19820.92 10271.4 10069.97

Total liabilities and owner's equity 32,224.82 32,047.08 29,468.85 14,697.84 14,466.81
 Ambuja Cement Income Statement
As on 31st March 2018(₹ in Cro

Revenue 2019
Revenue from operation 25,419
Other Operating Revenues 622
Other Income 371

Total Revenues 26,412

[42]

Expenses 2019
cost of material consumed 8,899
Purchase of stock in trade 89
stock in trade,WIP,change in stock -202
Employee benefits expense 1,524
Finance costs 171
Depreciation and amortization ex 1,154
Other expenses 11,723

Total Expenses 23,358

Net income before exceptional it 3,054

exceptional item -152
Profit Before Tax 2,902
Tax Expense
Current tax 937
Deferred tax -118
Tax For Earlier Years -873
Total Tax Expense -54

PROFIT FOR THE YEAR 2,956

{42}

Net Income 2,956

BASIC 11
DILUTED 11
Income Statement
As on 31st March 2018(₹ in Crores)

2018 2017 2016 2015

24,781 22,676 10,691 11,192
512 257 93 69
323 468 353 424

25,615 23,400 11,138 11,686

[42]

2018 2017 2016 2015

7,805 6,336 2,859 3,069
1 3 4 41
-78 -13 25 16
1,511 1,370 594 586
206 153 92 66
1,219 1,461 630 513
10,519 9,225 4,461 4,368

21,184 18,534 8,665 8,658

4,432 4,866 2,472 3,028

- -39 0 0
4,432 4,827 2,472 3,028

766 664 334 478

81 -99 -24 -15
-24 9 56 -176
823 574 365 288

3,609 4,253 2,107 2,740

[42] [42]

3,609 4,253 2,107 2,740

8 6 5 10
8 6 5 10
Financial Ratios 2018
2019 2018 2017
Liquidity Ratios:
Current Ratio 1.48 1.25 1.12
Quick Ratio 1.13 0.97 0.83

Asset Management Ratios:

Inventory Turnover Ratio 3.01 3.17 2.93
Days Inventory Outstanding (DIO) 121.32 114.96 124.63
Days Sales Outstanding (DSO) 18.73 13.72 14.87
Total Asset Turnover (TAT) 0.86 0.90 0.91

Debt Management Ratios:

Debt Ratio 0.24 0.25 0.21
Debt to Equity 0.00 0.00 0.00
Days Payables Outstanding (DPO) 123.30 131.69 119.16

Profitability Ratios:
Profit Margin on Sales 12% 15% 19%
Return on Assets (ROA) 10% 13% 17%
Return on Equity (ROE) 13% 17% 21%
2016 2015

2.02 1.90
1.74 1.62

3.18 3.45
114.62 105.86
9.92 7.55
0.76 0.81

0.27 0.27
0.00 0.00
86.79 74.02

20% 24%
15% 20%
21% 27%