PROFIT & LOSS ACCOUNT OF INTERGLOBE AVIATION (in ₹ Cr.

Year 0 Year 1
Sales from operation 23,020.89 28,496.77
Other income 946.86 1,324.94
Total revenue 23,967.74 29,821.71
Operating and direct expenses 13,556.37 22,073.91
Employee benefit expenses 2,455.02 3,137.79
Other expenses 4,052.98 3,490.52
EBITDA
Depreciation and amortisation 2,956.52 -205.45
expenses 436.88 759.58
EBIT 2,519.64 -965.03
Finance costs 339.82 508.96
Profit before Tax 3,126.68 -149.05
Tax 884.3 -305.18
Net income 2,242.38 156.13
ON (in ₹ Cr.)

Year 2
35,756.00
1,536.24
37,292.24
21,907.24
4,395.36
5,415.26
4,038.14
3,973.61
64.53
1,875.87
-275.09
-26.93
-248.16
 BALANCE SHEET, INTERGLOBE AVIATION (in ₹
Particulars Year 0 Year 1 Year 2
Fixed Assets 4,611.30 5,685.67 16,918.44
Inventories 183.23 211.44 286.13
Accounts Receivables 226.32 362.47 259.61
Cash And Cash Equivalents 6,580.60 8,606.36 10,829.41
Other Assets* 9,527.90 10,145.80 13,754.87

TOTAL ASSETS 21,129.34 25,011.73 42,048.46

* Several line items have been condensed for the purpose of simplicity.
TERGLOBE AVIATION (in ₹ Cr.)
Particulars Year 0 Year 1 Year 2
Equity
Equity Share Capital 384.41 384.41 384.80
Retained Earnings 6,693.04 6,513.82 5,461.25
Owner's Equity 7,077.45 6,938.91 5,856.56
Liability
Long Term Borrowings 2,241.37 2,193.67 346.59
Other Long Term Liabilities* 5,687.54 7,874.84 19,428.92
Short Term Borrowings 0.00 0.00 0.00
Accounts Payables 1,000.16 1,455.24 1,565.47
Other Short
TOTAL Term Liabilities*
EQUITY AND 5,122.83 6,549.07 14,850.92
LIABILITIES 21,129.34 25,011.73 42,048.46
 Cash Flow Statement
Year 0 (in ₹ crore) Year 1 (in ₹ crore)
Net Cash Flow From Operating Activities 3,903.10 3,160.00
Net Cash Flow From Investing Activities -4,159.63 -2,536.05
Net Cash Flow From Financing Activities 765.96 -592.16
Year 2 (in ₹ crore)
6,943.30
-4,566.91
-2,407.48
 Key Financial Profitability Ratios
Year 0 Year 1 Year 2
Operating margin 10.94% -3.38% 0.18%
RoCE 16.79% -5.67% 0.25%
RoACE 10.89% -6.02% 0.30%
EBT/EBIT - Interest burden 1.24 0.15 -4.26
Capital employed/Owner's equity 2.12 2.45 4.38
EAT/EBT 0.28 -1.05 0.90
RoE 31.68 2.25 -4.24