COMPANY cipla

PROFIT & LOSS ACCOUNT

FISCAL YEAR 2019

PARTICULARS AMOUNT ( crores )

income
revenue from operation
revenue from sales of products 15970.97
other operating income 391.44
16362.41
other income 476.57
total income 16838.98
expenditure
cost of metirial consumed 4285.04
purchase of stock in trade 1452.41
changes in inventories of finished goods, work-in-
progress and stock -in-trade 47.04
employee benefits expense 2856.53
finance cost 168.43
depreciation,impairment and amortisation expense 1326.31
other expenses 4624.08
total expences 14759.84
profit before exeptionalm items and tax 2079.14
exceptional items
profit before tax 2079.14
tax expense;-
current tax 747.7
deferred tax charge -178.17
profit after tax before share of asossiates 1509.61
share of loss from asossiates -17.17
profit of the year 1492.44
other comprehensive income/(loss);-
items did not reclassified as profit or loss 42.51
income tax relating to items that will not be
reclassified to profit or loss -7.6

exchange difference on transaction of forgein

operations
items that reclassified to profit or loss -312.63
income that relating to this items -12.22

other comprehensive income for the year -289.94

total comprehensive income for the year 1202.5
profit for thr year attribute to
owners 1527.7
non controling intrest -35.26
total comprehensive profit attribute to
owners 1220.23
non controling intrest -17.73
earnings per equity share of face value of 2 each
basic 18.97
diluted 18.93
LOSS ACCOUNT

2018 2017 2016

AMOUNT ( crores ) AMOUNT (crores) AMOUNT (CRORES)

14750.86 14280.86 13464.2

468.39 349.38 295.9
15219.25 14630.24 13790.1
357.65 228.69 208.21
15576.9 14858.93 13998.31

4497.16 4272.66 4178.12

1174.2 933.5 848.19

-232.94 110.96 63.55

2690.1 2633.82 2434.01
114.23 159.38 206.63
1322.82 1322.93 754.22
4264.35 4203.51 3786.56
13829.92 13636.76 12271.128
1746.98 122.17 1727.03
77.52 0
1669.46 122.17

561.06 479.48 470.24

-310.95 -299.72 -138.65
1419.35 1042.41 1395.44
-2.78 -6.99 -12.02
1416.57 1035.42 1383.42

28.41 11.42 -12.59

-4.11 -3.96 4.38

24.3 7.46 -8.21

-187.92
382.73 123.89
 -13.5 0 0
369.23 123.89 -187.92
393.23 131.35 -196.13
1810.1 1166.77 1187.29

1410.53 1006.39 1359.99

6.04 29.03 23.43

1764.52 1173.67 1136.62

45.58 -6.9 50.67

17.53 12.52 16.93

17.5 12.5 16.89
COMPANY cipla

BALANCE SHEET

FISCAL YEAR 2019

PARTICULARS AMOUNT ( crores )

ASSETS
non current assets
property,plant and equipment 5144.35
capital work-in-progress 331.05
investment properties 61.85
good will 2869.14
other intagible assets 1563.02
intagible assets under development 345.13
investment in associates 234.49
financial assets;-
1 -investment loans 193.86
2-loans 49.42
3-other financial assets 93.21
advance tax assets 345.59
defferd tax assets 201.41
other non-current assets 134.17
total non current assets 11536.69
current assets
inventories 3964.83
financial assets;-
investments 2125.79
trade reciables 4150.72
cash and csh equalents 508.36
bank balance other than cash and cash equalents 110.45
loans 6.28
other financial assets 497.87
other current assets 1060.33
12424.63
assets classified as held for sale 2.00
12426.63
total assets 23963.32
equity and liabilities
equityshare capital 161.14
other equity 14851.14
equity atributed to owner 15012.28
non-contriling intrest 331.97
total equity 15344.25
share application money pending allotment
non-current liabilitys
financial liabilities;-
borrowings 3830.07
other financial liabilitys 387.45
provisions 121.41
defferd tax liabilities 425.32
other non current liabilities 83.31
4847.56
current liabilities
financial liabilities;-
borrowings 486.16
trade payables
other current financial liabilities 398.43
other current liabilities 143.43
provisions 736.76
current tax liabilities 58.74
Total current liabilites 3771.51
Total laibilities 8619.07
total equity and liabilities 23963.32
NCE SHEET

2018 2017 2016

AMOUNT ( crores ) AMOUNT (crores) AMOUNT(crores)

5315.35 5008.69 4604.85

512.35 719.23 741.01
1.03 1.74 1.07
2814.74 2696.67 2705.57
1819.05 1784.88 2057.9
468.98 963.75 1319.86
9.62 12.4 16.82

147.01 123.22 158.46

41.66 39.48 41.84
159.14 113.77 76.28
388.6 308.28 234.71
187.65 168.13 78.69
181.27 292.2 249.89
12046.45 12232.44 12286.95

4044.7 3485.28 3808.05

1102.21 837.39 582.34

3102.45 2563.05 2356.27
853.46 610.35 858.15
112.15 13.86 13.25
19.91 9.53 10.92
574.82 542.1 136.91
1004.4 674.01 1075.34
10814.1 8735.57 8841.23
0 69.06 0
10814.1 20953.2 21128.18
22860.55 21037.07

161.02 160.9 160.68

14068.17 12382.76 11355.54
14229.19 12543.66 11516.22
 352.44 438.23 350.09
14581.63 12981.89 11866.31
0 0 12.25

3662.11 3645.36 221.88

50.11 45.06 42.11
137.92 140.52 144.68
503.31 756.89 975.73
93.25 93.65 101.42
4446.7 4681.48 1425.82

435.87 467.23 4969.67

2119.12 1571.14 1475.82
420.19 642.59 737.84
226.85 266.36 268.3
627.11 402.37 310.85
3.08 24.01 13.57
3832.22 3373.7 7776.05

22860.35 21037.07 21128.18

COMPANY

cash flow statement

FISCAL YEAR

PARTICULARS
cash flow from operating activities
profit before tax

adjustments to reconcile profit before tax to net cash flows;

depriciation,amortisation and impacirment expense
intrest expense
unrealised foreign exchange(gains)/loss
Share based payments expense
Allowances for credit loss (net)
Interest on income tax refund
expense on employees stock option scheme
provision for bad and doubtful debts and advances
intrest income
divident income
Sundry balance written back
net again on sale of current investment carried at FVTPL
net gain on sale of current investment
fair value gain an fianancial instruments at fair value through profit
and loss
other non cash provisions items

net (gain)/loss on sale/disposal of property,plant and equipment

rent income
operating profit before working capital changes
adjustment for;-
decrease/(increase)in inventories
(increase) in trade and other receivables
increase in trade payables and other liabilities
working capital and adjustments
cash generated from operations
income taxes paid (including tax deducted at source)
net cash flow from investment activities
cash flow from investing activities
cash flow from investment activities
purchase of property,plant & equipment,intangibles/capital
workin-progress
proceeds from sale of propertys
proceeds from sale of investment in subsidiaries & associates
purchase consideration for acqisition of subsideriers
investment in associates
proceeds from sale of non-current investments
purchase of current investment
proceeds from sale of current investment
(purchase)/sale of current investment
fixed deposits placed with banks as margin money
intrest received
inter-corporate deposit repaid
divident received
rent received
net cash flow used in investing activities
cash flow from financing activities
proceeds from issue of iquity shares
transaction with non controling intrest
change in current borrowings (net)
proceeds/(repayment) from short-term borrowings
proceeds from non current borrowings
repayment of non current borrowings
intrest paid
movment in unpaid dividend
dividend paid
tax paid on dividend
net cash flow used in financial activities
net increase/(decrease)in cash and cash equivalents
cash and cash equivalents at the beginning of the year
exchange difference on translation of foregn currency cash and
cash cash equivants
cash and cash equivalents at the beginning of the year
cipla

cash flow statement

2019 2018

AMOUNT ( crores ) AMOUNT ( crores )

2079.14 1669.46

1326.31 1322.82
168.43 114.23
11.77 2.67
24.11
76.56
24.11
41.28
33.21
-37.77 -29.64
-34.44 -3.54
-26.92
-100.98 -72.96
-84.05 -76.53

-22.74 -2.32

-3.3 -24.66
-6.12 -5.97
2968.05

103.84 -559.34
-1014.87 -854.7
-152.51 630.86
-783.25
2284.37 2184.8
-593.23 -722.04

1691.14 1462.76

-360.07 -816.21
 23.37 76.75
-179.13 142.56
23.37 -14.27
0 0
-10.5 10.31

-899.88 -189.54
42.27 -102.76
37.77 29.64

34.44 3.54
6.12 5.97
-1668.68 -854.01

0.012 0.12
154.07 -44.07

0 -31.98
48 0
-106 -2.5
-158.57 -117.78

-241.57 -160.94
-42.52 -28.33
-348.72 -385.48
-326.25 223.27
853.46 610.35

-18.85 19.84
508.36 853.46
 2017 2016

AMOUNT (CORES ) AMOUNT (CRORES)

1222.17 1727.03

1322.93 754.22
159.38 180.11
-11.27 -14.31

16.86 29.18
52.17 63.11
-12.48 -9.17
0

-54.63 -55.68
-123.25

-9.47
2.87

20.52 -9.93
-7.19 -2.44
2569.59 2677.88

322.77 -65.32
-288.47 77.03
201.14 -441.09
235.44 -429.38
2832.03 2248.5
-450.27 -507.69

2381.76 1740.81

-1135.98 -1076.89
 37.75 24.22
20.63 170.48
-187.93 -3481.99
-2.57 -13.23
136.99 0
-15940.13
15779.68
-197.78 -0.03
-0.61 3.14
12.11 8.88
0.08
0 0
7.18 2.44
-1310.21 -4522.63

11.96 2.94
95.6 0
3507.98
-4500.47
3652.31
-232.09 -66.2
-159.42 -161.12
1.38
-160.84 -160.62
-32.73 -20.3
-1325.68 3104.06
-254.13 322.24
858.15 545.84

6.33 -9.93
610.35 858.15
COMPANY cipla

CASH FLOW STATEMENT

FISCAL YEAR 2018

PARTICULARS AMOUNT ( in crores )

CASH FROM OPERATIONS

CASH FROM FINANCE

CASH FROM INVESTMENT