BALANCE SHEET OF Godrej

EQUITY & LIABILITIES:

Equity
Share Capital
Other Equity
Total
Liabilities
Non-Current Liabilities:
Financial Liabilities
Borrowings
Other Financial Liabilities
Provisions
Deferred tax liabilities (net)
Other non-current liabilities
Total
Current Liabilities:
Financial Liabilities
Borrowings
Trade Payables
Other Financial Laibilities
Other Current Liabilities
Provisions
Current tax Liabilities:
Total
TOTAL EQUITY AND LIABILITIES

ASSETS
Non-Current Assets :
Property, Plant and Equipment
Capital Work-in-Progress
Intangible Assets
Intangible Assets under development
Biological assets other than bearer plants
Financial Assets
Investments in subsidiaries, associates and JV
Other Investments
Trade receivables
Loans
Other financial assets
Non-Current tax assets (net)
Deferred tax assets (net)
Other non-current assets
Total
Current Assets:
Inventories
Financial Assets
Investments
Trade Receivables
Cash & Cash Equivalents
Bank bal other than C&CE
Loans
Other financial assets
Other Current Assets

Total
TOTAL
As at As at
March 31st,2018 March 31st,2017
Rs. Crore Rs. Crore

19202.87 18513.09
109685.48 71748.49
128888 90262 69656

535.29 670.66
0 0.06
336.29 309.62
7232.59 7294.43
1224.16 1325.29
9328 9600

20949.02 47531.38
75733.2 74628.53
14627.93 12169.27
4150.95 3203.91
3042.36 2489.89
1462.15 0
119966 140023
258182 239885

68352.2 68807.81
11380.74 3009.07
 654.1 1159.82
47.73 23.42
426.17 466.98

53243 50598
0.45 0.41
0 0
902.66 1090.01
146.76 174.93
0 1037.47
551.39 509.3
2689.55 1808.68
138395 128686

55119.42 57304.35 52284

4.32 0
50110.08 40744.54 36617
1157.23 3737.19
79.46 708.97
2410.56 3166.35
2101.74 1316.41
8804.57 4220.51

119787 111198
258182 239885 239060

0 0
STATEMENT OF PROFIT & LOSS
Year Ended
Mar 31st , 2018
Rs. Crore
Income
Revenue from Operations 369172.72
Other Income 2762.67
Total Income 371,935
Expenses :
Cost of Materials Consumed 261758.02
Purchases of stock in trade 17081.35
Changes in Inventories of Finished
Goods,Intermediaries and Work in
Process 858.61
Excise Duty 1686.51
Employee Benefit Expenses 19516
Finance Costs 3187.53
Depreciation & Amortization expenses 5330.78
Other Expenses 34384.09
Total Expenses 343,802.89

Profit before exceptional items and tax 28,133

Exceptional items 0
Profit before Tax 28,132.50
Tax Expenses
(a) Current Tax Expense 8911.07
(b)Deferred Tax 134.85
Total tax 9,045.92

Profit for the Year 19,086.58

Profit excl exceptional items 19,086.58
Exceptional items 0.00
Tax on exceptional items 0.00
Exceptional items net of tax 0.00

Other income 2762.67

Tax on Other income 956.10
Other income net of tax 1806.57

Finance cost 3187.53

Tax on Finance cost 1103.14
Finance cost net of tax 2084.39

PAT 19,086.58
Less: exceptional items net of tax 0.00
PAT adj for exceptional items 19,086.58

NOPAT
PAT 19,086.58
Adjust Exceptional items net of tax 0.00
Less Other income net of tax 1806.57
Add finance cost net of tax 2084.39
Net Operating profit after tax 19,364.40

Profit margin 5.17%

Operating profit margin 5.25%

Average Total Assets 249033.455

Average Investments 2.16
Average operating assets 249031.295
Return on operating assets 7.78%
Year Ended
Mar 31st , 2017
Rs. Crore

361,785.06
5238.97
367,024

263488.82
18360.49

581.32
0
16469.95
6803.58
4883.7
30369.24
340,957 338,472 335,285
927.320849315069 918.5879
26,067 1.247928 1.259792
2,000 24122.19
28,067 17035.68
7086.51
5684.42
1585.56 15594 11225 14248
7,270 257597 58541 51095
6.05% 19.17% 27.89% 1157.23
20,797 1,710.36999999999
19489.11 0.082241386357134
 2,000.00
692.16
1307.84 33.60
34.608
5238.97
1813.10
3425.87

6803.58
2354.58
4449.00

20,796.95
1307.84
19,489.11

20,796.95
1307.84
3425.87
4449.00
20,512.24

5.39%
5.67%

239472.31
0
239472.31
8.57%
 Amounts in Rs. Crores
Ratio Formula

A Return on Equity Profit After Tax

Average Equity

B Profit After Tax

Net Profit Margin (%) or Return On Sales
Sales

C Operating Profit Margin (%) NOPAT

Sales

D Return on Assets Profit After Tax

Average Total Assets

Profit margin Profit After Tax

Sales

Asset Turnover Ratio Sales

Average Total Assets

* Profit excluding exceptional items

Also refer Sheet 2 for NOPAT amd Operating profit margin

Extended Dupont Analysis

Return on Equity Profit After Tax

Average Total Equity

Profit margin Profit After Tax

Sales

Asset Turnover Ratio Sales

Average Total Assets

Leverage Average Total Assets

Average Total Equity
 2018-2017 2017-2016

19,086.58 17.42% 19,489.11 24.37%

109,574.97 79,958.79

19,086.58 5.17% 19,489.11 5.39%

369,172.72 361,785.06

- 0.00% - 0.00%
369,172.72 361,785.06

19,086.58 7.66% 19,489.11 8.14%

249,033.46 239,472.31

19,086.58 5.17% 19,489.11 5.39%

369,172.72 361,785.06

369,172.72 1.482 361,785.06 1.511

249,033.46 239,472.31

19,086.58 17.42% 19,489.11 24.37%

109,574.97 79,958.79

19,086.58 5.17% 19,489.11 5.39%

369,172.72 361,785.06

369,172.72 1.48 361,785.06 1.51

249,033.46 239,472.31

249,033.46 2.27 239,472.31 2.99

109,574.97 79,958.79
 Liquidity Ratios

Amounts in Rs. Crores

Ratio Formula 2017-2018

A Current Ratio Total Current Assets 119,787.38 1.00

Total Current Liabilities 119,965.61

B Quick Test Ratio Current Assets- Inventory 64,667.96 0.54

Current Liabilites 119,965.61

C Inventory Turnover Ratio Sales 369,172.72 6.57

Average Inventory 56,211.89

D Inventory Holding Period No of days in a year 365 55.58

Inventory Turnover Ratio 6.57

E Receivables Turnover Ratio Sales Turnover 369,172.72 8.13

Average Receivable 45,427.31

F Receivables Collection Period No of days in a year 365 44.91

Receivables Turnover Ratio 8.13

Operating cycle 100.49

 2016-2017

:1 111,198.32 0.79 : 1
140,022.98

:1 53,893.97 0.38 : 1
140,022.98

Times 361,785.06 6.60 Times

54,794.18

Days 365 55.28 Days

6.60

Times 361,785.06 9.35 Times

38,680.77

Days 365 39.02 Days

9.35

Days 94.31 Days

 Solvency Ratios

Amounts in Rs. Crores

Ratio Formula

A Debt to equity ratio Total Borrowings (Short term & Long term)
Sharholders' Funds

B Liabilities to Equity Ratio Total Liabilities.

Sharholders' Funds

C Leverage Total Assets

Total Equity

D Interest Coverage Ratio PBIT

Interest Expense
 2017-2018 2016-2017

21,484.31 0.17 48,202.04 0.53

128,888.35 90,261.58

129,293.94 1.00 : 1 149,623.04 1.66 : 1

128,888.35 90,261.58

258,182.29 2.00 : 1 239,884.62 2.66 : 1

128,888.35 90,261.58

31,320.03 9.83 times 32,870.51 4.83 times

3,187.53 6,803.58

0.98%
 Capital Market Ratios

Amounts in Rs. Crores

Ratio Formula 2017-2018

A Earnings Per Share

(a) Basic
(b) Diluted

C Price Earnings Ratio Market Price 637.8

Earnings Per Share 9.99

D Dividend Yield Ratio Dividend per Share 20

Market Price 637.8

F
2017-2018 2016-2017

63.84

3.14%