Comparative balance sheet

Table 4.11: Table showing comparative balance sheet of the financial year 2017-18 and
2016-17

Particulars 2017-18 2016-17 Increase or Increase or

(in crores) (in crores) Decrease decrease
(in crores) %

Total Share Capital 216.00 216.00 0.00 0.00

Total Reserves and 6,859.00 6,274.00 585.00 9.32

Surplus

Total Shareholders 7,075.00 6,490.00 585.00 9.01

funds

Total Non- Current 1,438.00 1,059.00 379.00 35.79

liabilities

Total Current 8,636.00 7,202.00 1,434.00 19.91

Liabilities

Total Capital 17,149.00 14,751.00 2,398.00

and Liabilities

Total Fixed 4,572.00 4,227.00 347.00 8.21

Assets

Total Non-Current 6,010.00 5,386.00 624.00 11.59

Assets

Total Current Assets 11,139.00 9,365.00 1,774.00 18.94

Total Assets 17,149.00 14,751.00 2,398.00

In the financial year of 2017-18 there was an increase of 11.59% increase in the non-
current assets of the company. The company also showed a no decrease. The current
assets had an increase of 18.94% which included trade receivables also. Overall it
showed an increase of 18.94% in current assets.
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Table 4.12: Table showing comparative balance for the financial year 2018-19 and
2017-18

Particulars 2018-19 2017-18 Increase or Increase or

(in crores) (in crores) Decrease Decrease
(in crores) %

Total Share Capital 216.00 216.00 0.00 0.00

Total Reserves and 7,443.00 6,859.00 584.00 8.51

Surplus

Total Shareholders 7,659 7,075.00 584.00 8.25

funds

Total Non- Current 1,853.00 1,438.00 415.00 28.86

liabilities

Total Current 8,353.00 8,636.00 (283.00) 3.28

Liabilities

Total Capital and 17,865.00 17,149.00 716.00

Liabilities

Total Fixed 4,716.00 4,572.00 144.00 3.14

Assets

Total Non-Current 6,491.00 6,010.00 481.00 8.00

Assets

Total Current Assets 11,374.00 11,139.00 235 2.11

Total Assets 17,865.00 17,149.00 716

During the financial year 2018-19 the Non-current assets increased by 8 %. Total current
liabilities is also decreased by 3.28% which is a positive sign. The Total capital and
liabilities also increased by 716cr.

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Table 4.13: Table showing the comparative balance sheet of the financial year 2019-20
and 2018-19

Particulars 2019-20 2018-19 Increase or Increase or

(in crores) (in crores) decrease decrease
(in crores) %

Total Share Capital 216.00 216.00 0.00 0.00

Total Reserves and 7,815.00 7,443.00 372.00 5.00

Surplus

Total Shareholders 8,031.00 7,659.00 372.00 4.86

funds

Total Non- Current 2,467.00 1,853.00 614.00 33.13

liabilities

Total Current 9,104.00 8,353.00 751.00 9.00

Liabilities

Total Capital 19,602.00 17,865.00 1,737.00

and Liabilities

Total Fixed 5,569.00 4,716.00 853.00 18.09

Assets

Total Non-Current 7,694.00 6,491.00 1,203.00 18.53

Assets

Total Current Assets 11,908.00 11,374.00 534.00 4.69

Total Assets 19,602.00 17,865.00 1,737.00

In 2019-20 the non-current assets increased by 18.53% which amounts to 1203crores.

There was a total increase of almost 1737crores in total assets. There was a total
increase of 9.72% in the total capital and liabilities.

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Table 4.14: Table showing comparative balance sheet of the financial year 2020-21
and 2019-20

Particulars 2020-21 2019-20 Increase or Increase or

(in crores) (in crores) decrease decrease
(in crores) %

Total Share Capital 235.00 216.00 19.00 8.80

Total Reserves and 47,199.00 7,815.00 39,384.00 503.95

Surplus

Total Shareholders 47,434.00 8,031.00 39,403.00 490.63

funds

Total Non- Current 9,841.00 2,467.00 7,374.00 298.91

liabilities

Total Current 10,841.00 9,104.00 1,737.00 19.08

Liabilities

Total Capital and 68,116.00 19,602.00 48,514.00

Liabilities

Total Fixed 51,650.00 5,569.00 46,081.00 827.46

Assets

Total Non-Current 54,476.00 7,694.00 46.782.00 608.03

Assets

Total Current Assets 13,640.00 11,908.00 1,732.00 14.54

Total Assets 68,116.00 19,602.00 48,514.00

In 2020-21 non-current assets increased by 16.63%. Current liabilities showed a steady

increase of almost 29.45%. This shows an increased efficiency of the company in the
present year. Therefore, the total current assets was increased by 14.94%.
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 CHAPTER-5

FINDINGS, SUGGESTIONS AND CONCLUSIONS

5.1 FINDINGS

 The company showed a gradual increase in its current ratio. Current ratio of the last
year is satisfactory. It is less than the ideal ratio 2:1. Compared to the trend of the
last 5 years the present year shows a decrease which stands out.

 The asset to debt ratio is almost consistent for the past 4 years, which adds a
positive note to the financial stability of the company. It was the lowest in2015-16.

 The debt equity ratio was above the ideal ratio 2:1 in the financial year of 2015-16.
The ratio for the current year is satisfactory.

 The company establishes its increasing growth in each year. This is clear as we
check the net profit ratio of the last 5 years. It shows an increasing trend over
years.

 The stock turnover ratio also shows an increasing trend for the past four years but
for 2019-20 it was low compared to 2018-19.

 The comparative statement of 2016-17 and 2015-16 show that there was an
increase of 739cr in liabilities and at the same time assets increased by 921cr.
This leads to a net positive increase of 192cr.

 The comparative statement of 2017-18 and 2016-17 show that there was an
increase of 1621cr in liabilities and the assets showed an increase of 2156cr.
Hence shows a net increase of 535cr.

 The comparative statement of 2018-19 and 2017-18 show that there was an
increase of 183cr in liabilities. The current liabilities showed a decrease of 262cr.
The assets increased by 767cr.

 The comparative statement of 2019-20 and 2018-19 show that there was an
increase of 1163cr in liabilities. The non-current liabilities showed a decrease of
177cr. The assets increased by 1524cr.
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5.2 SUGGESTIONS

 By analyzing the liquidity ratios we can find that the ratios are not meeting the
standard. So the company has to increase its ratio to meet the standard and to meet its
short term obligations.

 Liquid ratio of the firm is not better. So the company should maintain proper liquid
assets and should also invest more funds in liquid assets to ensure liquidity in banking
operations.

 The profit of the company is generally showing an increasing trend except in the final
year 2020, when the pandemic errors. So the company can maintain and continue
their status quo.

 The company should maintain the long term financial position.

5.3 CONCLUSION

 The study mainly concentrates on the analysis of financial performance and soundness
of the company.

 It helps us to understand the total financial position of the company. The transperancy
of an MNC is truly portrayed.

 Comparison of the financial statement helped us to know the impact of various internal
and external factors on the firm.

 There were instincts that held with and against the company.

 The company’s execution of ideas was in its right path which is clear cut in its financial
positions.

 From the study of financial performance it can be concluded that Hindustan

Unilever has a satisfactory position in terms of profitability.

 The company’s foresighted future plans, on successful execution can bring farther
growth and results which is expected.

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 BIBLOGRAPHY

BOOKS

 A. Vinod - Accounting for Management

 S.N Maheshwari and S.K Maheshwari – Financial Accounting
 H.V Jhamb – Fundamentals of Management Accounting
 Gregory Horine – Project Management

PUBLISHED ANNUAL REPORTS

Annual report of

 Hindustan Unilever Limited

WEBSITES

 www.hul.co.in
 www.slideshare.net
 www.ijrar.org
 www.bartleby.com
 www.aims-international.org
 www.ndtv.com
 www.business-standard.com

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 ANNEXURE

BALANCE SHEET AS AT FROM 2016-17 TO 2020-21

BALANCE SHEET OF MARCH MARCH MARCH MARCH MARCH

HINDUSTAN UNILEVER 20-21 19-20 18-19 17-18 16-17
(in Rs. Cr.)

12mths 12mths 12mths 12mths 12mths

EQUITIES AND
LIABILITIES

SHAREHOLDER’S
FUNDS

Equity Share Capital 235.00 216.00 216.00 216.00 216.00

TOTAL SHARE 235.00 216.00 216.00 216.00 216.00

CAPITAL

Reserves and Surplus 47,199.00 7,815.00 7,443.00 6,859.00 6,274.00

TOTAL RESERVES 47,199.00 7,815.00 7,443.00 6,859.00 6,274.00

AND SURPLUSE

TOTAL 47,434.00 8,031.00 7,659.00 7,075.00 6,490.00

SHAREHOLDERS
FUNDS

NON-CURRENT
LIABILITIES

Long Term Borrowings 0.00 0.00 0.00 0.00 0.00

Deferred Tax Liabilities 5,986.00 0.00 0.00 0.00 0.00

(Net)

Other Long Term 2304.00 1269.00 804.00 666.00 574.00

Liabilities

Long Term Provisions 1,551.00 1,198.00 1,049.00 772.00 485.00

TOTAL NON-CURRENT 9,841.00 2,467.00 1,853.00 1,438.00 1,059.00

LIABILITIES

CURRENT LIABILITIES

Short Term Borrowings 0.00 0.00 0.00 0.00 0.00

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 Trade Payables 8,627.00 7,399.00 7,070.00 7,013.00 6,006.00

Other Current Liabilities 1,723.00 1,287.00 782.00 972.00 809.00

Short Term Provisions 491.00 418.00 501.00 651.00 387.00

TOTAL CURRENT 10,841.00 9,104.00 8,353.00 8,636.00 7,202.00

LIABILITIES

TOTAL CAPITAL AND 68,116.00 19602.00 17,865.00 17,149.00 14,751.00

LIABILITIES

ASSETS

NON-CURRENT
ASSETS

Tangible Assets 5,786.00 4,625.00 3,907.003 3,776.00 3,654.00

Intangible Assets 45,241.00 431.00 436.00 366.00 370.00

Capital Work-In- 623.00 513.00 373.00 430.00 203.00

Progress

Other Assets 0.00 0.00 0.00 0.00 0.00

FIXED ASSETS 51,650.00 5,569.00 4,716.00 4,572.00 4,227.00

Non-Current 312.00 252.00 256.00 256.00 260.00

Investments

Deferred Tax Assets 0.00 261.00 339.00 255.00 160.00

(Net)

Long Term Loans and 520.00 453.00 396.00 404.00 352.00

Advances

Other Non-Current 1,994.00 1,159.00 784.00 523.00 387.00

Assets

TOTAL NON- 54,476.00 7,694.00 6,491.00 6,010.00 5,386.00

CURRENT ASSETS

CURRENT ASSETS

Current Investments 2,683.00 1,248.00 2,693.00 2,855.00 3,519.00

Inventories 3,388.00 2,636.00 2,422.00 2,369.00 2,362.00

Trade Receivable 1,648.00 1,046.00 1,673.00 1,147.00 928.00

Cash And Cash 4,321.00 5,071.00 3,688.00 3,373.00 1,671.00

Equivalents
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Short Term Loans and 0.00 0.00 0.00 0.00 0.00
Advances

Other Current Assets 1,605.00 1961.00 898.00 1,405.00 885.00

TOTAL CURRENT 13,640.00 11,908.00 11,374.00 11,139.00 9,365.00

ASSETS

TOTAL ASSETS 68,116.00 19,602.00 17,865.00 17,149.00 14,751.00

CONTINGENT
LIABILITIES,
COMMITMENTS

Contingent Liabilities 2,692.00 2,809.00 2,009.00 1,699.00 1,241.00

CIF VALUE OF
IMPORTS

Raw Materials 0.00 0.00 0.00 0.00 0.00

Stores, Spares and 0.00 0.00 0.00 0.00 0.00

Loose Tools

Trade/Other Goods 0.00 0.00 0.00 0.00 0.00

Capital Goods 0.00 0.00 0.00 0.00 0.00

EXPENDITURE IN
FOREIGN EXCHANGE

Expenditure in Foreign 2,635.00 1,565.00 1,382.00 1,285.00 1,214.00

Currency

EARNINGS IN
FOREIGN EXCHANGE

FOB Value of Goods - - - - -

Other Earnings 247.00 283.00 324.00 387.00 541.00

BONUS DETAILS

Bonus Equity Share 1313,69 131.69 131.69 131.69 131.69

Capital

NON-CURRENT
INVESTMENTS

Non-Current - - - - -
Investments Quoted
Market Value

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 Non-Current 2.00 2.00 2.00 2.00 6.00
Investments Unquoted
Book Value

CURRENT
INVESTMENTS

Current Investments 2,683.00 1,248.00 2,693.00 2,885.00 3,519.00

Quoted Market Value

Current Investment - - 2.00 2.00 6.00

Unquoted Book Value

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