Balance Sheet
as at 31st December, 2018
Particulars
ASSETS
1Non-current assets
a) Property, plant and equipment
b) Capital work-in-progress
c) Goodwill
d) Other intangible assets
Intangible assets under
e)
development
Investments in subsidiaries and
f)
joint venture
Financial assets
i) Investments
ii) Loans
iii) Other financial assets
h) Non-current tax assets (net)
i) Other non-current assets
Total - Non-current assets
2 Current assets
a) Inventories
Financial assets
i) Trade receivables
ii) Cash and cash equivalents
Bank balances other than cash
iii)
and cash equivalents
iv) Loans
v) Other financial assets
c) Other current assets
d) Assets classified as held for sale
Total - Current assets
TOTAL - ASSETS
EQUITY AND LIABILITIES
Equity
a) Equity share capital
b) Other equity
Total Equity
Liabilities
Non-current liabilities
Financial liabilities
i) Borrowings
ii) Other financial liabilities
b) Provisions
c) Deferred tax liabilities (net)
d) Other non-current liabilities
Total - Non-current liabilities
Current liabilities
Financial liabilities
. Trade payables
Total outstanding
dues of micro
enterprises and small
enterprises
Total outstanding
dues of creditors
other than micro
enterprises and
small enterprises
ii) Other financial liabilities
b) Other current liabilities
c) Provisions
d) Current tax liabilities (net)
Total - Current liabilities
Total Liabilities
TOTAL - EQUITY AND
LIABILITIES
Standalone
Notes As at As at
31.12.2018 31.12.2017
` in crore ` in crore
4 5,563.19 5,693.45
610.02 348.48
5 - -
6 100.41 28.54
- 49.44
7 11,813.76 11,815.10
8 - 29.6
9 60.34 66.52
10 50.33 42.18
58 207.65 79.65
11 1,026.04 963.7
19,431.74 19,116.66
12 1,277.76 1,052.50
13 470.26 307.97
14 3,150.33 3,310.64
15 179.64 186.43
16 4.29 30.29
17 84.71 71.69
18 587.95 550.6
5,754.94 5,510.12
51 - 0.06
5,754.94 5,510.18
25,186.68 24,626.84
19 397.13 397.13
20 20,615.40 19,576.08
21,012.53 19,973.21
21 39.68 24.12
22 1.18 1.75
23 38.53 35.23
24 372.16 458.36
25 7.17 7.19
458.72 526.65
56 0.52 0.82
1,108.94 1,045.71
26 616.17 532
27 1,293.65 1,465.21
28 91.05 87.08
58 605.1 996.16
3,715.43 4,126.98
4,174.15 4,653.63
25,186.68 24,626.84
Statement of profit and loss for the year ended 31st Decembe
Particulars
Income
a) Revenue from operations 29
b) Other income 30
Total Income
Expenses
a) Cost of materials consumed 31
b) Purchase of stock-in-trade
Changes in inventories of finished goods, work-in
c) 32
progress and stock-in-trade
d) Excise duty 57
e) Employee benefits expense 33
f) Finance costs 34
g) Depreciation and amortisation expense 35
h) Power and fuel
i) Freight and forwarding expense 36
j) Other expenses 37
k) Self consumption of cement (net of excise duty)
Total Expenses
Profit before exceptional items and tax (1-
3
2)
4 Exceptional items 59
5 Profit before tax (3-4)
Tax expense
For the current year
i) Current tax - charge
ii) Deferred tax - (credit)
b) Relating to earlier years
i) Current tax - (credit) 58
ii) Deferred tax - (credit)
7 Profit for the year (5-6)
Other comprehensive income
Items not to be reclassified to profit or loss in
subsequent periods
Remeasurement gains / (losses) on defined
benefit plans
Tax adjustment on above
Total other comprehensive income
Total comprehensive income for the year
(7+8)
Earnings per share of ` 2 each - in ` 38
Basic
Diluted
d 31st December, 2018 Standalone
2018 2017
` in crore ` in crore
11,356.76 11,225.12
374.98 359.09
11,731.74 11,584.21
1,013.08 909.33
5.96 -
-76.72 -62.83
- 768.02
679.57 661.37
82.33 107.19
548.09 572.92
2,549.69 2,233.07
3,277.57 2,871.98
2,017.14 1,905.05
10,096.71 9,966.10
-0.99 -1.01
10,095.72 9,965.09
1,636.02 1,619.12
129.95
1,506.07 1,619.12
478 412
-86.93 -18.33
-372.01 -1.33
- -22.79
1,487.01 1,249.57
2.82 5.64
-0.73 -2.23
2.09 3.41
1,489.10 1,252.98
7.49 6.29
7.49 6.29
Particulars Notes
ASSETS
1 Non-current assets
a) Property, plant and equipment
b) Capital work-in-progress
c) Goodwill
d)Other intangible assets
e) Investments in subsidiaries and joint venture
d) Financial assets
i) Investments
ii) Loans
iii) Other financial assets
g) Non-current tax assets (net)
h) Other non-current assets
Total - Non-current assets
2 Current assets
a) Inventories
b) Financial assets
i) Trade receivables
ii) Cash and cash equivalents
iii) Bank balances other than cash and cash equivalents
iv) Loans
v) Other financial assets
c) Other current assets
d) Assets classified as held for sale
Total - Current assets
TOTAL - ASSETS
EQUITY AND LIABILITIES
Equity
a) Equity share capital
b) Share suspense account
c) Other equity
Total Equity
Liabilities
1 Non-current liabilities
a) Financial liabilities
i) Borrowings
ii) Other financial liabilities
b) Provisions
c) Deferred tax liabilities (net)
d) Other non-current liabilities
Total - Non-current liabilities
2 Current liabilities
a) Financial liabilities
i) Trade payables
ii) Other financial liabilities
b) Other current liabilities
c) Provisions
d) Current tax liabilities (Net)
Total - Current liabilities
Total Liabilities
TOTAL - EQUITY AND LIABILITIES
As at 31.12.2017
` in crore
5,693.45
397.92
XXXX
28.54
11,815.10
29.6
66.52
47.18
79.65
967
19,124.96
1,052.50
307.97
3,310.64
186.43
30.29
66.69
537.65
5,492.17
0.06
5,492.23
24,617.19
397.13
-
19,576.08
19,973.21
24.12
1.75
35.23
458.36
7.19
526.65
1028.86
514.3
1,490.93
87.08
996.16
4,117.33
4,643.98
24,617.19
1 Income
1 Expenses
3 Profit before tax (1-2)
4 Tax expense
5 Profit after tax (3-4
6 Other comprehensive income
7 Total comprehensive income for the year (5+6)
8 Earnings per share (in `) (of ` 2 each)
Statement of profit and loss
For the year ended 31st December, 2017
Particulars
1 Income
a) Revenue from operations
b) Other income
Total Income
1 Expenses
a) Cost of materials consumed
b) Changes in inventories of finished goods, work-in progress and stock
-in-trade
c) Excise duty
d) Employee benefits expense
e) Finance costs
f) Depreciation and amortisation expense
g) Power and fuel ...................................................................................
h) Freight and forwarding expense
i) Other expenses
self consumption of cement
Total Expenses....
3 Profit before tax (1-2)
4 Tax expense
For the current year
Current tax
Deferred tax - charge / (credit)
Relating to earlier years
Current tax - charge / (credit)
Deferred tax - charge / (credit)
5 Profit after tax (3-4
6 Other comprehensive income
Items not to be reclassified to profit or loss in subsequent periods
Remeasurement gain / (losses) on defined benefit plans
Tax adjustment on above
Total other comprehensive income
7 Total comprehensive income for the year (5+6)
8 Earnings per share (in `) (of ` 2 each)
Basic
Diluted
ember, 2017
2017
` in crore
11,214.87
359.09
11,573.96
909.33
-62.83
768.02
661.37
107.19
572.92
2,234.20
2,871.98
1,893.67
9,955.85
-1.01
9,954.84
1,619.12
412
-18.33
-1.33
-22.79
369.55
1249.57
5.64
-2.23
3.41
1252.98
6.29
6.29
EQUITY AND LIABILITIES
Shareholders’ funds
Share capital
Reserves and surplus
Non-current liabilities
Long-term borrowings
Deferred tax liabilities (net)
Other long-term liabilities
Long-term provisions
Current liabilities
Trade payables
Micro enterprises and small enterprises
Others ............................................................................................
Other current liabilities
Short-term provisions
TOTAL..............................................................................................
ASSETS
Non-current assets
Fixed assets
Tangible assets
Intangible assets
Capital work-in-progress
Non-current investments
Long-term loans and advances
Other non-current assets
Current assets
Current investments
Inventories
Trade receivables
Cash and bank balances
Short-term loans and advances
Other current assets
TOTAL..............................................................................................
Significant accounting policies
Balance Sheet
As at 31st December, 2016
As at
31.12.2016
` in crore ` in crore
Note
3 397.13
4 18676.43
19073.56
5 23.58
6 492.89
7 7.95
8 45.28
569.7
38 0.78
............................................................... 896.2
9 1,464.26
8 1,249.73
3,610.97
................................................................ 23,254.23
10 5,978.36
10 0.29
46 320.02
11 11,844.70 6298.67
12 682.64
13.2 319.27
12846.61
14 1,065.02
15 937.54
13.1 300.08
16 1,412.87
12 358.92
13.2 34.52
................................................................ 4,108.95
2 23524.23
Revenue
Sale of products (gross)
Less : Excise duty
Sale of products (net)
Other operating revenues
Revenue from operations (net)
Other income
Total revenue
Expenses
Cost of raw materials consumed
Purchase of Stock-in-Trade
Changes in inventories of finished goods, work-in-progress and stock-
in-trade
Employee benefits expense
Power and fuel
Freight and forwarding expenses
Finance costs
Depreciation and amortisation expense
Other expenses
Less : Self consumption of cement (net of excise duty)
Total expenses
Profit before tax
Tax expense :
For the current year
Current tax
Deferred tax
Relating to earlier years
Current tax
Deferred tax
Profit for the year
Statement of Profit and Loss
For the year ended 31st December, 2016
2016
` in crore ` in crore
10,430.73
1,270.33
9,160.40
107.42
9,267.82
576.23
9,844.05
776.68
-
-30.19
593.72
1,831.96
2,472.84
71.48
850.13
1,941.84
8,508.46
1.72
8,506.74
1,337.31
424.75
-68.01 356.74
14.48
-4 10.48
970.09
Ambuja Cement
Trend or Horizontal Analysis
14000
FY 2017 FY 2018 FY 2019
Revenue 9844.05 11573.96 11731.74
Expenses 8506.74 9555.85 10095.72 12000
Net Income 970.09 1252.98 1489.1
10000
FY 2017 FY 2018 FY 2019 8000
Revenue % 100% 118% 119%
Expenses % 100% 112% 119% 6000
Net Income % 100% 129% 154%
4000
2000
0
FY 2017
Ambuja Trend analysis
14000 180%
160%
12000
140%
10000
120%
8000 100%
6000 80%
60%
4000
40%
2000
20%
0 0%
FY 2017 FY 2018 FY 2019
Revenue Expenses Net Income
Revenue % Expenses % Net Income %
FY 2019 FY2018 FY2017
Net income margin
Return on capital employed
Earnings per share
Dividends per share
Current ratio
Quick ratio
Inventory turnover ratio
Total asset turnover ratio
Accounts payble turnover ratio
Debt to equity ratio
