Comaprative balance sheet

Absolute Percentage
31st March, 2019 31st March, 2018 change
Change
in cr in cr in cr in %
ASSETS
NON-CURRENT ASSETS
Property, Plant and Equipment 3,02,115 3,16,031 (13,916) (4.4034)
Capital Work-in-Progress 1,50,178 1,66,220 #VALUE! #VALUE!
Goodwill 11,997 5,813 6,184 106.3822
Other Intangible Assets 84,262 82,041 2,221 2.7072
Intangible Assets Under 29,285 20,802 8,483
Development 40.7797
Financial Assets #VALUE!
Investments 1,64,549 25,259 #VALUE! #VALUE!
Loans 6,813 2,668 4,145 155.3598
Deferred Tax Assets (Net) 4,776 5,075 (299) (5.8916)
Other Non-Current Assets 17,676 8,653 9,023 104.2760
Total Non-Current Assets 7,71,651 6,32,562 #VALUE! #VALUE!
CURRENT ASSETS #VALUE!
Inventories 67,561 60,837 6,724 11.0525
Financial Assets #VALUE!
Investments 70,939 57,603 13,336 23.1516
Trade Receivables 30,089 17,555 12,534 71.3985
Cash and Cash Equivalents 7,512 4,255 3,257 76.5452
Loans 545 2,327 (1,782) (76.5793)
Other Financial Assets 12,638 8,448 4,190 49.5975
Other Current Assets 36,804 32,761 4,043 12.3409
Total Current Assets 2,26,088 1,83,786 #VALUE! #VALUE!
Assets Held for Sale 4,667 4,667
Total Assets 10,02,406 8,16,348 #VALUE! #VALUE!
#VALUE!
 Absolute Percentage
31st March, 2019 31st March, 2018 change
Change
in cr in cr in cr in %

EQUITY AND LIABILITIES

EQUITY
Equity Share Capital 5,926 5,922 4 0.0675
Other Equity 3,81,186 2,87,584 93,602 32.5477
Non-Controlling Interest 8,280 3,539 4,741 133.9644
LIABILITIES
Non-Current Liabilities
Financial Liabilities
Borrowings 2,07,506 1,44,175 #VALUE! 43.9265
Other Financial Liabilities 10,020 8,542 1,478 17.3027
Deferred Payment Liabilities 18,839 20,210 (1,371) (6.7838)
Provisions 2,856 2,906 (50) (1.7206)
Deferred Tax Liabilities (Net) 49,923 29,618 20,305 68.5563
Total Non-Current Liabilities 2,89,692 2,05,451 #VALUE! 41.0030
Current Liabilities
Financial Liabilities
Borrowings 64,436 37,429 27,007 72.1553
Trade Payables 1,08,309 1,06,861 #VALUE! #VALUE!
Other Financial Liabilities 87,051 1,25,151 #VALUE! #VALUE!
Other Current Liabilities 52,901 43,179 9,722 22.5156
Provisions 1,326 1,232 94 7.6299
Total Current Liabilities 3,14,023 3,13,852 #VALUE! #VALUE!
Liabilities directly associated with 3,299 3,299
Assets Held for Sale
Total Liabilities 6,07,014 5,19,303 #VALUE! 16.8901
Total Equity and Liabilities 10,02,406 8,16,348 #VALUE! 22.7915
 Common Size
Absolute Change Percentage Change
31st March, 31st March, Current Year Previous
2019 2018 Year
in cr in cr in cr in %
ASSETS
NON-CURRENT ASSETS

Property, Plant and Equipment 3,02,115 3,16,031 30.1390 38.7128

Capital Work-in-Progress 1,50,178 1,66,220 #VALUE! #VALUE!

Goodwill 11,997 5,813 #VALUE! #VALUE!
Other Intangible Assets 84,262 82,041 #VALUE! #VALUE!
Intangible Assets Under 29,285 20,802 #VALUE! #VALUE!
Development
Financial Assets #VALUE! #VALUE!
Investments 1,64,549 25,259 #VALUE! #VALUE!
Loans 6,813 2,668 #VALUE! #VALUE!
Deferred Tax Assets (Net) 4,776 5,075 #VALUE! #VALUE!
Other Non-Current Assets 17,676 8,653 #VALUE! #VALUE!
Total Non-Current Assets 7,71,651 6,32,562 #VALUE! #VALUE!
CURRENT ASSETS #VALUE! #VALUE!
Inventories 67,561 60,837 #VALUE! #VALUE!
Financial Assets #VALUE! #VALUE!
Investments 70,939 57,603 #VALUE! #VALUE!
Trade Receivables 30,089 17,555 #VALUE! #VALUE!

Cash and Cash Equivalents 7,512 4,255 #VALUE! #VALUE!

Loans 545 2,327 #VALUE! #VALUE!

Other Financial Assets 12,638 8,448 #VALUE! #VALUE!
Other Current Assets 36,804 32,761 #VALUE! #VALUE!
Total Current Assets 2,26,088 1,83,786 #VALUE! #VALUE!
Assets Held for Sale 4,667 #VALUE! #VALUE!
Total Assets 10,02,406 8,16,348 #VALUE! #VALUE!
 Absolute Change Percentage Change
31st March, 31st March, Current Year Previous
2019 2018 Year
in cr in cr in cr in %

EQUITY AND LIABILITIES

EQUITY
Equity Share Capital 5,926 5,922 0.5912 0.7254
Other Equity 3,81,186 2,87,584 #VALUE! #VALUE!
Non-Controlling Interest 8,280 3,539 #VALUE! #VALUE!
LIABILITIES #VALUE! #VALUE!
Non-Current Liabilities #VALUE! #VALUE!
Financial Liabilities #VALUE! #VALUE!
Borrowings 2,07,506 1,44,175 #VALUE! #VALUE!
Other Financial Liabilities 10,020 8,542 #VALUE! #VALUE!
Deferred Payment Liabilities 18,839 20,210 #VALUE! #VALUE!
Provisions 2,856 2,906 #VALUE! #VALUE!

Deferred Tax Liabilities (Net) 49,923 29,618 #VALUE! #VALUE!

Other Non-Current Liabilities 548 #VALUE! #VALUE!

Total Non-Current Liabilities 2,89,692 2,05,451 #VALUE! #VALUE!

Current Liabilities #VALUE! #VALUE!
Financial Liabilities #VALUE! #VALUE!
Borrowings 64,436 37,429 #VALUE! #VALUE!
Trade Payables 1,08,309 1,06,861 #VALUE! #VALUE!
Other Financial Liabilities 87,051 1,25,151 #VALUE! #VALUE!
Other Current Liabilities 52,901 43,179 #VALUE! #VALUE!
Provisions 1,326 1,232 #VALUE! #VALUE!
Total Current Liabilities 3,14,023 3,13,852 #VALUE! #VALUE!
Liabilities directly associated 3,299 #VALUE! #VALUE!
with Assets Held for Sale

Total Liabilities 6,07,014 5,19,303 #VALUE! #VALUE!

Total Equity and Liabilities 10,02,406 8,16,348 #VALUE! #VALUE!
 Absolute
31-Mar-19 31-Mar-18 Percentag
Change
e Change
in ₹ cr in ₹ cr in ₹ cr in %
INCOME
Value of Sales 5,85,540 4,11,105 174,435 #VALUE!
Income from Services 37,269 19,626 17,643 89.8961
Value of Sales & Services (Revenue) 6,22,809 4,30,731 #VALUE! #VALUE!
Less: GST Recovered 41,789 22,466 19,323 86.0100
REVENUE FROM OPERATIONS 5,81,020 4,08,265 #VALUE! #VALUE!
Other Income * 8,635 9,949 -1,314 (13.2074)
Total Income 5,89,655 4,18,214 #VALUE! #VALUE!
#VALUE!
EXPENSES #VALUE!
Cost of Materials Consumed 2,75,237 2,07,448 #VALUE! #VALUE!
Purchase of Stock-in-Trade 1,23,930 68,628 #VALUE! #VALUE!
Changes in Inventories of Finished
Goods, Work-in-Progress and Stock- -4,680 -8,610 3,930 (45.6446)
in-Trade
Excise Duty and Service Tax 13,885 16,588 -2,703 (16.2949)
Employee Benefits Expense 12,488 9,523 2,965 31.1351
Finance Costs 16,495 8,052 8,443 104.8559
Depreciation / Amortisation and 20,934 16,706 4,228 25.3083
Depletion Expense
Other Expenses 76,242 50,512 25,730 50.9384
Total Expenses 5,34,531 3,68,847 #VALUE! #VALUE!
PROFIT BEFORE SHARE OF
PROFIT / (LOSS) OF ASSOCIATES 55,124 49,367 5,757 11.6616
AND JOINT VENTURES AND TAX
Share of Profit / (Loss) of Associates 103 59 44 74.5763
and Joint Ventures
PROFIT BEFORE TAX 55,227 49,426 5,801 11.7367
TAX EXPENSES #VALUE!
Current Tax 11,683 10,098 1,585 15.6962
Deferred Tax 3,707 3,248 459 14.1318
PROFIT FOR THE YEAR 39,837 36,080 3,757 10.4130
 Absolute Amounts Percentage of revenue from op
Previous Year
31-Mar-19 31-Mar-18 Current Year

in ₹ cr in ₹ cr in % in %
INCOME
Value of Sales 5,85,540 4,11,105 #VALUE! #VALUE!
Income from Services 37,269 19,626 #VALUE! #VALUE!
Value of Sales & Services (Revenue) 6,22,809 4,30,731 #VALUE! #VALUE!
Less: GST Recovered 41,789 22,466 #VALUE! #VALUE!
REVENUE FROM OPERATIONS 5,81,020 4,08,265 #VALUE! #VALUE!
Other Income * 8,635 9,949 #VALUE! #VALUE!
Total Income 5,89,655 4,18,214 #VALUE! #VALUE!

EXPENSES
Cost of Materials Consumed 2,75,237 2,07,448 #VALUE! #VALUE!
Purchase of Stock-in-Trade 1,23,930 68,628 #VALUE! #VALUE!
Changes in Inventories of Finished
Goods, Work-in-Progress and Stock- -4,680 -8,610 #VALUE! #VALUE!
in-Trade
Excise Duty and Service Tax 13,885 16,588 #VALUE! #VALUE!
Employee Benefits Expense 12,488 9,523 #VALUE! #VALUE!
Finance Costs 16,495 8,052 #VALUE! #VALUE!
Depreciation / Amortisation and 20,934 16,706 #VALUE! #VALUE!
Depletion Expense
Other Expenses 76,242 50,512 #VALUE! #VALUE!
Total Expenses 5,34,531 3,68,847 #VALUE! #VALUE!
PROFIT BEFORE SHARE OF
PROFIT / (LOSS) OF ASSOCIATES 55,124 49,367 #VALUE! #VALUE!
AND JOINT VENTURES AND TAX
Share of Profit / (Loss) of Associates 103 59 #VALUE! #VALUE!
and Joint Ventures
PROFIT BEFORE TAX 55,227 49,426 #VALUE! #VALUE!
TAX EXPENSES #VALUE! #VALUE!
Current Tax 11,683 10,098 #VALUE! #VALUE!
Deferred Tax 3,707 3,248 #VALUE! #VALUE!
PROFIT FOR THE YEAR 39,837 36,080 #VALUE! #VALUE!
 2018-19 2017-18
Amt total Amt Total
Current Ratio 2,26,088 0.7200 1,83,786 0.5856
3,14,023 3,13,852

Liquid Ratio 158,527 0.5048 122949 0.3917

3,14,023 3,13,852

Debt to equity 210,362 35.4981 147081 24.8364

5,926 5,922

Total Assets to debt 10,02,406 4.7651 8,16,348 5.5503

210,362 147081

proprietory 5,926 0.0059 5,922 0.0073

10,02,406 8,16,348

Inventory turnover