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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 eîŠ
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 plants
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 ȳŠĚƥȴ
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 Atul Ltd
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 ȳŠĚƥȴ
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 ȳŠĚƥȴ
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