Atul Ltd 2019-20

Corporate Overview Statutory Reports Financial Statements 164 Atul Ltd | Annual Report 2019-20 01-21 22-91 92-228 Consolidated Balance Sheet as at March 31, 2020 ( ` cr ) Particulars Note As at March 31, 2020 As at March 31, 2019 A ASSETS 1 Non-current assets a) Property, plant and equipment 2 1,061.52 1,049.15 b) Capital work-in-progress 2 368.14 172.27 c) Investment properties 3 3.22 3.22 d) Goodwill 4 29.14 32.31 e) Other intangible assets 4 16.25 19.61 f) Biological assets other than bearer plants 5 14.75 13.15 g) Investments accounted for using the equity method 6.1 18.53 15.74 h) Financial assets i) Investments 6.2 467.09 527.46 ii) Loans 7 0.12 0.22 iii) Other financial assets 8 3.31 1.53 i) Income tax assets (net ) 29.5 12.92 8.42 j) Deferred tax assets 29.5 6.91 0.52 k) Other non-current assets 9 66.77 38.10 Total non-current assets 2,068.67 1,881.70 2 Current assets a) Inventories 10 503.37 511.82 b) Biological assets 5 13.15 9.03 c) Financial assets i) Current investment 6.3 651.69 208.81 ii) Trade receivables 11 719.73 698.47 iii) Cash and cash equivalents 12 26.19 37.59 iv) Bank balances other than cash and cash equivalents above 13 9.18 16.91 v) Loans 7 0.15 0.15 vi) Other financial assets 8 32.95 21.09 d) Other current assets 9 125.40 158.40 Total current assets 2,081.81 1,662.27 Total assets 4,150.48 3,543.97 B EQUITY AND LIABILITIES Equity a) Equity share capital 14 29.68 29.68 b) Other equity 15 3,125.22 2,676.03 Equity attributable to owners of Atul Ltd 3,154.90 2,705.71 Non-controlling interests 26.37 23.80 Total equity 3,181.27 2,729.51 Liabilities 1 Non-current liabilities a) Financial liabilities i) Borrowings 16 86.58 43.14 ii) Other financial liabilities 17 9.67 28.03 b) Provisions 18 20.06 19.13 c) Deferred tax liabilities (net ) 29.5 114.75 139.48 d) Other non-current liabilities 19 6.38 7.45 Total non-current liabilities 237.44 237.23 2 Current liabilities a) Financial liabilities i) Borrowings 16 10.39 9.32 ii) Trade payables Total outstanding dues of a) Micro enterprises and small enterprises 20 8.62 7.74 b) Creditors other than micro enterprises and small enterprises 20 469.01 371.89 iii) Other financial liabilities 17 168.26 138.61 b) Contract liabilities 21 25.49 8.46 c) Other current liabilities 19 11.61 10.67 d) Provisions 18 37.67 29.87 e) Current tax liabilities (net ) 29.5 0.72 0.67 Total current liabilities 731.77 577.23 Total liabilities 969.21 814.46 Total equity and liabilities 4,150.48 3,543.97 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 S S Lalbhai Partner Whole-time Director and CFO Chairman and Managing Director L P Patni Company Secretary B N Mohanan Mumbai Whole-time Director Atul April 28, 2020 and President - U&S April 28, 2020