Balance Sheet in Rs Crores

As at March 31 2016 2017 2018 2019

Property, plant and equiptment, at cost 200 280 330 450
Less: Accumulated depreciation (16) (32) (52) (78)
Property, plant and equiptment, net 184 248 278 372

Cash 15 15 10 20
Receivables 68 96 149 233
Inventory 89 129 189 335
Total Current Assets 172 240 348 588

Total Assets 356 488 626 960

Equity share capital 150 150 150 175

Other equity 59 97 118 130
Total Equity 209 247 268 305

Long term loan 100 100 100 150

Accounts payable 14 22 64 147

Short term loan 33 119 194 358
Total Current Liabilities 47 141 258 505

Total Equity and Liabilities 356 488 626 960

Statement of Profit and Loss in Rs Crores
Year ended March 31 2017 2018 2019
Sales revenue 880 986 1,133
Expenses
Cost of goods sold 590 690 796
Depreciation 16 20 26
Other operating expenses 141 158 194
Profit before income and tax 133 118 117
Interest 20 29 45
Profit before tax 113 89 72
Income tax 38 30 25
Profit after tax 75 59 47

Statement of Changes in Equity in Rs Crores

Year ended March 31 2017 2018 2019
Equity Share Capital
Balance at beginning of the year 150 150 150
Changes during the year - - 25
Balance at the end of the year 150 150 175

Other Equity
Balance at beginning of the year 59 97 118
Profit for the year 75 59 47
Less: Dividend (37) (38) (35)
Balance at the end of the year 97 118 130
 2017 2018 2019 2020
100 100 100 1,360

67.05 69.98 70.26 955.20

1.82 2.03 2.29 31.20
16 16 17 233
15 12 10 140
2 3 4 54
13 9 6 86
4 3 2 30
9 6 4 56
Statement of Cash Flows in Rs Crores
Year ended March 31 2017 2018 2019
Net profit 75 59 47
Add: Depreciation 16 20 26
Add: Interest expense 20 29 45
(Increase)/decrease in Receivables (28) (53) (84)
(Increase)/decrease in Inventories (40) (60) (146)
Increase/(decrease) in Accounts payable 8 42 83
Net Cash Generated From Operating Activities 51 37 (29)
Purchases of Property, plant and equipment (80) (50) (120)
Net Cash (Used in) Investing Activities (80) (50) (120)
Issuance of Equity shares - - 25
Issuance of Long term borrowing - - 50
Issurance of Short term borrowing 86 75 164
Interest paid (20) (29) (45)
Dividend paid (37) (38) (35)
Net Cash from Financing Actitivities 29 8 159
Net Increase (Decrease) in Cash - (5) 10
Cash balance at the beginning of the year 15 15 10
Cash balance at the end of the year 15 10 20
2017 2018 2019