Consolidated Balance Sheet
as at 31st March, 2025
(All amounts in ₹ crores, unless otherwise stated)
As at As at
Particulars Note 31st March, 2025 31st March, 2024
ASSETS
Non-current assets
Property, plant and equipment 3 8,625 8,031
Capital work-in-progress 3 1,009 1,025
Goodwill 4 17,466 17,466
Other intangible assets 4 28,244 28,247
Investments accounted for using the equity method 5 57 65
Financial assets
Investments 6 2 2
Loans 7 87 102
Other financial assets 8 763 760
Deferred tax assets 9C 17 10
Non-current tax assets (net) 9E 1,199 1,175
Other non-current assets 10 360 292
Total - Non-current assets (A) 57,829 57,175
Current assets
Inventories 11 4,415 4,022
Financial assets
Investments 6 3,751 4,558
Trade receivables 12 3,819 2,997
Cash and cash equivalents 13 6,071 825
Bank balances other than cash and cash equivalents mentioned above 14 1,483 6,734
Loans 7 46 38
Other financial assets 8 1,488 1,425
Other current assets 15 955 713
22,028 21,312
Assets held for sale 16 23 12
Total - Current assets (B) 22,051 21,324
TOTAL ASSETS (A+B) 79,880 78,499
366 HINDUSTAN UNILEVER LIMITED
Corporate Performance Governance Stakeholder Engagement Statutory Financial
Overview Overview Overview and Review Reports Statements
(All amounts in ₹ crores, unless otherwise stated)
As at As at
Particulars Note 31st March, 2025 31st March, 2024
EQUITY AND LIABILITIES
Equity
Equity share capital 17 235 235
Other equity 18A 49,167 50,983
Non-controlling interests 19 207 205
Total - Equity (A) 49,609 51,423
Liabilities
Non-current liabilities
Financial liabilities
Lease Liabilities 20 1,243 1,106
Other financial liabilities 21 680 715
Provisions 22 1,528 1,576
Deferred tax liabilities 9C 6,685 6,557
Non-current tax liabilities (net) 9E 3,598 4,243
Total - Non-current liabilities (B) 13,734 14,197
Current liabilities
Financial liabilities
Borrowings 23 1 13
Lease Liabilities 20 404 365
Trade payables
Total outstanding dues of micro enterprises and small enterprises 24 263 250
Total outstanding dues of creditors other than micro enterprises 24
11,052 10,236
and small enterprises
Other financial liabilities 21 1,280 868
Other current liabilities 25 959 807
Provisions 22 675 340
Current tax liabilities 9E 1,903 -
Total - Current liabilities (C) 16,537 12,879
TOTAL EQUITY AND LIABILITIES (A+B+C) 79,880 78,499
Basis of preparation, measurement and material accounting policies 2
Contingent liabilities and commitments 26
The accompanying notes 1 to 54 are an integral part of these consolidated financial statements
As per our report of even date attached For and on behalf of Board of Directors
For Walker Chandiok & Co LLP Rohit Jawa Ritesh Tiwari
Chartered Accountants Managing Director Executive Director, Finance & IT and
Firm’s Registration No. 001076N/N500013 and Chief Executive Officer Chief Financial Officer
[DIN: 10063590] [DIN: 05349994]
Aasheesh Arjun Singh Ashu Suyash Radhika Shah
Partner Chairperson - Audit Committee Company Secretary and
Membership No. 210122 [DIN: 00494515] Compliance Officer
Membership No: A19308
Shilpa Kedia
Group Controller
Mumbai: 24th April, 2025 Mumbai: 24th April, 2025
INTEGR ATED REPORT 2024 -25 367
Consolidated Statement of Profit and Loss
for the year ended 31st March, 2025
(All amounts in ₹ crores, unless otherwise stated)
Year ended Year ended
Particulars Note 31st March, 2025 31st March, 2024
INCOME
Revenue from operations 27 63,121 61,896
Other income 28 1,017 811
TOTAL INCOME 64,138 62,707
EXPENSES
Cost of materials consumed 29 19,458 19,257
Purchases of stock-in-trade 30 11,273 10,514
Changes in inventories of finished goods, work-in-progress and 31
(153) (11)
stock-in-trade
Employee benefits expense 32 3,077 3,009
Finance costs 33 395 334
Depreciation and amortisation expense 34 1,355 1,216
Other expenses 35 14,615 14,464
TOTAL EXPENSES 50,020 48,783
Profit before exceptional items, share of equity accounted investee and
14,118 13,924
tax
Share of loss of equity accounted investee (net of tax) 5 (8) (4)
Profit before exceptional items and tax 14,110 13,920
Exceptional items (net) 36 305 6
Profit before tax 14,415 13,926
Tax expenses
Current tax 9A (3,620) (3,521)
Deferred tax 9A (124) (123)
PROFIT FOR THE YEAR (A) 10,671 10,282
OTHER COMPREHENSIVE INCOME
Items that will not be reclassified to profit or loss
Remeasurements of the net defined benefit plans 41C (22) 36
Tax on above 9A 5 (9)
Items that will be reclassified to profit or loss
Fair value of debt instruments through other comprehensive income 18C (0) 2
Tax on above 9A 0 (0)
Fair value of cash flow hedges through other comprehensive income 18C (2) (1)
Tax on above 9A 0 (3)
OTHER COMPREHENSIVE INCOME FOR THE YEAR (B) (19) 25
TOTAL COMPREHENSIVE INCOME FOR THE YEAR (A+B) 10,652 10,307
368 HINDUSTAN UNILEVER LIMITED
