Standalone Balanc

Particulars
Note No.

ASSETS

Non-Current Assets

Property, Plant and Equipment 2

Capital Work-in-Progress 2

Intangible Assets 2

Intangible Assets under Development 2

Financial Assets:

Investments 3

Loans 4

Other Financial Assets 5

Income Tax Assets (Net)

Other Non-Current Assets 6

Total Non-Current Assets

Current Assets

Inventories 7

Financial Assets:

Investments 8

Trade Receivables 9

Cash and Cash Equivalents 10

Bank Balances other than Cash and Cash
11
Equivalents
Loans 4

Other Financial Assets 5

Other Current Assets 12

Assets held for Disposal 53

Total Current Assets

TOTAL ASSETS

EQUITY AND LIABILITIES

EQUITY

Equity Share Capital 13 (a)

Other Equity 13 (b)

Share Application Money Pending Allotment

LIABILITIES

Non-Current Liabilities

Financial Liabilities:

Borrowings 14

Other Financial Liabilities 15

Provisions 16

Deferred Tax Liabilities (Net) 17

Other Non-Current Liabilities 18

Total Non-Current Liabilities

Current Liabilities

Financial Liabilities:

Borrowings 19

Trade Payables
Total Outstanding Dues of Micro
56
Enterprises and Small Enterprises
Total Outstanding Dues of Creditors other
than Micro Enterprises and Small 20
Enterprises
Other Financial Liabilities 15

Other Current Liabilities 21

Provisions 16

Current Tax Liabilities (Net)

Total Current Liabilities

TOTAL EQUITY AND LIABILITIES

Significant Accounting Policies 1

The accompanying notes form an integral part of
the Standalone Financial Statements.
andalone Balance Sheet as at March 31, 2019

As at March 31, 2019

34,365.67

1,075.85

2,929.72

3.8

38,375.04

5,549.66

109.77

37.94 5,697.37

127.18

2,758.14

46,957.73

3,273.62

1,514.85

2,097.59

419.48

204.48

1,919.49

842.5 6,998.39

1,151.53

55.18

11,478.72
 58,436.45

274.64

27,672.43

27,947.07

0.65

14,939.28

- 14,939.28

135.58

3,544.35

6.27

18,625.48

2,642.74

20.28

2,633.46

2,443.66 7,740.14

3,228.50

439.17

455.44

11,863.25

58,436.45
 As at

March 31, 2018

34,218.98

1,472.97

2,991.86

0.91

38,684.72

2,214.19

115.15

17.84

140.33

2,615.16

43,787.39

3,101.50

3,948.71

1,714.20

63.91

135.41

111.02

497.4

971.11

42.35

10,585.61
54,373.00

274.61

25,648.41

25,923.02

13,878.36

28.27

136.78

3,174.05

6.57

17,224.03

2,687.83

9.73

2,214.43

2,666.80

2,720.09

485.32

441.75

11,225.95

54,373.00
 Standalone Statement of Profit and Loss
` in Crores

Particulars

Revenue from Operations (Refer Note 55 and 58)

Other Income

TOTAL INCOME (I)

EXPENSES

Cost of Materials Consumed

Purchases of Stock-in-Trade

Changes in Inventories of Finished Goods, Stock-in-Trade and Work-in-

Progress

Employee Benefits Expense

Finance Costs

Depreciation and Amortisation Expense

Power and Fuel

Freight and Forwarding Expense

Excise Duty (Refer Note 58)

Other Expenses

Less: Captive Consumption of Cement

TOTAL EXPENSES (II)

Profit before Exceptional Items and Tax Expense (I) – (II)

Exceptional Items

Stamp Duty on Acquisition of Assets (Refer Note 37)

Profit before Tax Expense

Tax Expense:

Current Tax

Excess Tax Provision reversed related to prior years

Deferred Tax

Total Tax Expense

Profit for the Year (III)

Other Comprehensive Income

A (i) Items that will not be reclassified to Profit or Loss – Re-measurement

Gain/(Loss) on defined benefit plan

(ii) Income Tax Relating to Items that will not be reclassified to Profit or
Loss

B (i) Items that will be reclassified to Profit or Loss – Cash Flow Hedge

(ii) Income Tax Relating to Items that will be reclassified to Profit or Loss

Other Comprehensive Income for the year (IV)

Total Comprehensive Income for the year (III + IV)

Earnings Per Equity Share (Face Value ` 10 each)

Basic (in `)

Diluted (in `)

Significant Accounting Policies

The accompanying notes form an integral part of the Standalone Financial

Statements.
ement of Profit and Loss for the year ended March 31, 2019

Note No.

22

23

24

25

26

27

28

29

30

31
42

1
Year ended March 31, 2019

35,703.50

471.45

36,174.95

4,737.22

1,582.35

-103.86

1,926.01

1,419.15

2,010.27

7,830.96

8,782.28

4,452.42

32,636.80

-24.15

32,612.65

3,562.30
 -

3,562.30

736.12

-3.69

374.15

1,106.58

2,455.72

-14.93

5.22

-11.01

3.85

-16.87

2,438.85
89.48

89.46
Year ended March 31, 2018

30,251.75

599.55

30,851.30

3,978.36

814.37

-113.08

1,706.24

1,191.15

1,763.56

5,959.50

7,281.63

893.83

3,885.94

27,361.50

-38.32

27,323.18

3,528.12
-226.28

3,301.84

712

-33.97

392.53

1,070.56

2,231.28

37.65

-8.45

-3.46

3.57

29.31

2,260.59
81.27

81.25
Ultratech

standalone Balance sheet as at March 31, 2018

I in Crores

Particulars note no.

assets
non-current assets

Property, Plant and

2
Equipment

Capital Work-in-
2
Progress

Intangible Assets 2

Intangible Assets
2
under Development

Financial Assets:

Investments 3

Loans 4
Other
Financial 5
Assets
Income Tax Assets (Net)
Other Non-Current
6
Assets
total non-current assets

current assets
Inventories 7
Financial Assets
Investments 8
Trade
9
Receivables
Cash and
Cash 10
Equivalents
 Bank
Balances
other than
11
Cash and
Cash
Equivalents
Loans 4
Other
Financial 5
Assets
Other Current
12
Assets

Assets held for Disposal (Refer Note 51)

total current assets

total assets
eQUItY and lIaBIlItIes
eQUItY
Equity Share Capital 13 (a)
Other Equity 13 (b)

lIaBIlItIes
non-current liabilities
Financial Liabilities
Borrowings 14
Other
Financial 15
Liabilities
Provisions 16
Deferred Tax
17
Liabilities (Net)
Other Non-Current
18
Liabilities
total non-current liabilities

current liabilities
Financial Liabilities
Borrowings 19
Trade
20
Payables
Other
Financial 15
Liabilities
Other Current
21
Liabilities
Provisions 16

Current Tax Liabilities (Net)

total current liabilities

total eQUItY and lIaBIlItIes

significant accounting
1
Policies
the accompanying notes form an integral part of the standalone financial statements.

In terms of For and on behalf of the Board of Directors

sheet as at March 31, 2018

as at march 31, As at March 31,

2018 2017

34,218.98 22,898.23

1,472.97 877.76

2,991.86 333.53

0.91 0.63

38,684.72 24,110.15

2,214.19 2,002.72

34.25 55.53

17.84 2,266.28 74.11

140.33 104.93

2,696.06 458.6

43,787.39 26,806.04

3,101.50 2,224.99

3,948.71 5,405.95
1,714.20 1,276.17

63.91 50.88
 135.41 2,166.86

111.02 123.95

473.29 6,446.54 282.24

995.22 937.31

42.35 6.7

10,585.61 12,475.05
54,373.00 39,281.09

274.61 274.51
25,648.41 23,666.50
25,923.02 23,941.01

13,878.36 4,200.12

28.27 13,906.63 31.16

320.46 270.73

3,174.05 2,773.56

6.57 6.11

17,407.71 7,281.68

2,687.83 1,015.84
2,343.53 1,713.80

2,400.56 7,431.92 2,253.32

2,866.96 2,357.07

301.64 159.43

441.75 558.94

11,042.27 8,058.40

54,373.00 39,281.09

al part of the standalone financial statements.

behalf of the Board of Directors

 standalone statement of Profit and loss

I in Crores

Particulars

reVenUe

Revenue from Operations (Refer Note 55)

Other Income

total Income (I)

eXPenses

Cost of Materials Consumed

Purchases of Stock-in-Trade

Changes in Inventories of Finished Goods,

Stock-in-Trade and Work-in-Progress

Employee Benefits Expense

Finance Costs

Depreciation and Amortisation Expense

Power and Fuel

Freight and Forwarding Expense

Excise Duty (Refer Note 55)

Other Expenses
Less: Captive Consumption of Cement

total eXPenses (II)

Profit before exceptional Items and tax expense (I) - (II)

exceptional Items

Stamp Duty on Acquisition of Assets (Refer Note 35)

Impairment in Value of Investments

Profit before tax expense

Tax Expense:
Current Tax

Excess Tax Provision reversed related to prior years

Deferred Tax
total tax expense
Profit for the Year (III)

other comprehensive Income

(A) i) Items that will not be reclassified to Profit or Loss - Actuarial Gain / (Loss) on
Employee Benefits

ii) Income Tax Relating to Items that will not be reclassified to Profit or Loss

(B) i) Items that will be reclassified to Profit or Loss - Cash Flow Hedge

ii) Income Tax Relating to Items that will be reclassified to Profit or Loss

other comprehensive Income for the year (IV)

total comprehensive Income for the year (III+IV)

earnings Per equity share (face Value I 10 each)

Basic (in I)
diluted (in I)

significant accounting Policies

the accompanying notes form an integral part of the standalone financial statem
alone statement of Profit and loss for the year ended March 31, 2018

Year ended March 31,

note no. Year ended march 31, 2018
2017

22 30,683.93 27,162.42

23 594.7 659.95

31,278.63 27,822.37

24 3,978.36 3,467.82

25 814.37 483.56

26 -113.08 73.13

27 1,706.24 1,413.44

28 1,186.30 571.39

29 1,763.56 1,267.87

5,959.50 3,926.55

30 7,281.63 5,845.22

893.83 3,270.99

31 4,318.12 3,731.77
 27,788.83 24,051.74

ent -38.32 -19.01

27,750.51 24,032.73

tax expense (I) - (II) 3,528.12 3,789.64

s (Refer Note 35) -226.28 -

s - -13.69

3,301.84 3,775.95

712 806.66

d related to prior years -33.97 -

392.53 341.57
1,070.56 1,148.23
2,231.28 2,627.72

ot be reclassified to Profit or Loss - Actuarial Gain / (Loss) on

37.65 -13.23

ms that will not be reclassified to Profit or Loss -8.45 -

to Profit or Loss - Cash Flow Hedge -3.46 -6.37

ms that will be reclassified to Profit or Loss 3.57 -

e year (IV) 29.31 -19.6

year (III+IV) 2,260.59 2,608.12

40

81.27 95.74
81.25 95.7

nying notes form an integral part of the standalone financial statements.

 STANDAloNE BAlANCE ShEET as at March 31, 2017
` in Crores

Particulars Note No.

ASSETS
Non-Current Assets

Property, Plant and Equipment 2

Capital Work-in-Progress 2

Intangible Assets 2

Intangible Assets under Development 2

Financial Assets

Investments 3

Loans 4

Other Financial Assets 5

Income Tax Assets (Net)
Other Non-Current Assets 6
Total Non-Current Assets
Current Assets
Inventories 7
Financial Assets
Investments 8
Trade Receivables 9
Cash and Cash Equivalents 10
Bank Balances other than Cash and
11
Cash Equivalents
Loans 4
Other Financial Assets 5
Other Current Assets 12
 Assets held for Disposal
Total Current Assets
ToTAl ASSETS
EQUITY AND lIABIlITIES
EQUITY
Equity Share Capital 13
Other Equity

lIABIlITIES
Non-Current liabilities
Financial Liabilities
Borrowings 14
Other Financial Liabilities 15
Provisions 16
Deferred Tax Liabilities (Net) 17
Other Non-Current Liabilities 18

Total Non-Current liabilities

Current liabilities
Financial Liabilities
Borrowings 19
Trade payables 20
Other Financial Liabilities 15
Other Current Liabilities 21
Provisions 16

Current Tax Liabilities (Net)

Total Current liabilities

ToTAl EQUITY AND lIABIlITIES

Significant Accounting Policies 1

The accompanying Notes form an integral part of the Financial Statements.
T as at March 31, 2017

As at
As at March 31, 2017 As at March 31, 2016 April 1,
2015

22,898.23 22,376.71 20,883.46

877.76 1,414.48 2,068.85

333.53 310.83 196.58

0.63 1.08 4.84

24,110.15 24,103.10 23,153.73

2,002.72 3,433.20 2,869.21

55.53 65.89 66.76

74.11 2,132.36 278.34 538.41

104.93 92.25 94.78
458.6 582.34 830.92
26,806.04 28,555.12 27,553.81

2,224.99 2,277.61 2,642.84

5,405.95 2,359.98 2,779.08

1,276.17 1,414.89 1,203.19
50.88 75.77 60.49

2,166.86 2,159.43 140.08

123.95 118.99 120.45

285.38 9,309.19 573.98 194.88
934.17 740.35 821.48
 6.7 14.45 4.24
12,475.05 9,735.45 7,966.73
39,281.09 38,290.57 35,520.54

274.51 274.43 274.4

23,666.50 21,357.40 19,265.86
23,941.01 21,631.83 19,540.26

4,200.12 2,667.89 5,000.92

31.16 4,231.28 6.94 77.87
270.73 252.73 231.79
2,773.56 2,431.99 2,127.40
6.11 1.04 1.09

7,281.68 5,360.59 7,439.07

1,015.84 2,338.75 1,898.08

1,713.80 1,581.46 1,546.83
1,290.42 4,020.06 3,582.70 1,337.97
3,319.97 3,163.12 2,915.92
159.43 161.86 157.96

558.94 470.26 684.45

8,058.40 11,298.15 8,541.21

39,281.09 38,290.57 35,520.54

 STANDAloNE STATEMENT oF PRoFIT AND loSS
` in Crores
Note
Particulars
No.
REVENUE

Revenue from Operations 22

Other Income 23

ToTAl INCoME (I)

EXPENSES

Cost of Materials Consumed 24

Purchases of Stock-in-Trade 25

Changes in Inventories of Finished Goods, Stock-in-Trade 26

and Work-in-Progress

Employee Benefits Expense 27

Finance Costs 28

Depreciation and Amortisation Expense 29

Power and Fuel

Freight and Forwarding Expense 30

Excise Duty
Other Expenses 31

Less: Captive Consumption of Cement

{Net of Excise Duty ` 17.11 Crores, (Previous Year ` 32.95 Crores)}

ToTAl EXPENSES (II)

Profit before Exceptional item and Tax Expenses (I)-(II)

Exceptional items- Impairment in value of Investments

Profit before Tax Expenses

Tax Expenses:
Current Tax
 Deferred Tax
Total Tax Expense
Profit for the Year (III)

other Comprehensive Income

A (i) Items that will not be reclassified to Profit & Loss -

Actuarial Gain/(Loss) on Employee Benefits

B (i) Items that will be reclassified to Profit & Loss - Cash Flow Hedge

other Comprehensive Income for the year (IV)

Total Comprehensive Income for the year (III+IV)

Earnings Per Equity Share (Face Value ` 10 each) 40

Basic (in `)
Diluted (in `)

Significant Accounting Policies 1

The accompanying Notes form an integral part of the Financial Statements.

oFIT AND loSS for the year ended March 31, 2017
Year ended Year ended
March 31, 2017 March 31, 2016

27,162.42 26,947.14

659.95 480.66

27,822.37 27,427.80

3,467.82 3,550.88

483.56 439.68

73.13 -17.81

1,413.44 1,343.02

571.39 511.66

1,267.87 1,297.04

3,926.55 4,240.81

5,845.22 5,934.90

3,270.99 3,238.35
3,731.77 3,627.06
24,051.74 24,165.59

-19.01 -36.35

24,032.73 24,129.24

3,789.64 3,298.56

-13.69 -

3,775.95 3,298.56

806.66 623.81
 341.57 304.59
1,148.23 928.4
2,627.72 2,370.16

-13.23 -2.58

-6.37 5.22

-19.6 2.64

2,608.12 2,372.80

95.74 86.37
95.7 86.32
 Ultratech Cement
Trend or Horizontal analysis
In crore

FY 2017 FY 2018 FY 2019

Revenue 27822.37 31278.63 36174.95
Expenses 24032.73 27750.51 32612.65
Net Income 2608.12 2260.59 2438.85

FY 2017 FY 2018 FY 2019

Revenue % 100% 112% 130%
Expenses % 100% 115% 136%
Net Income % 100% 87% 94%
tech Cement

Chart Title
40000 160%

35000 140%

30000 120%

25000 100%

20000 80%

15000 60%

10000 40%

5000 20%

0 0%
FY 2017 FY 2018 FY 2019

Revenue Expenses Net Income

Revenue % Expenses % Net Income %
 160%

140%

120%

100%

80%

60%

40%

20%

0%
FY 2019

%
 FY 2017

Net income margin 9.67%

Return on capital employed
Earnings per share 95.74
Dividends per share
Current ratio 1.54808026407227
Quick ratio 1.2719721036434
Inventory turnover ratio
Total asset turnover ratio
Accounts payble turnover ratio
Debt to equity ratio
FY 2018 FY 2019

7.27% 6.878%

81.27 89.48

0.9586443729414 0.967586453964976
0.6777691543496 0.691640149200261