ABFRL

Balance sheet equation:

2021: 9,640.16 (Assets) = 6955.58 (Liabilities) + 2,684.58 (Shareholder’s Equity)

2022: 11,601.40 (Assets) = 8719.26 (Liabilities) + 2,882.14 (Shareholder’s Equity)

Comment: There has been an increase of around 20% in total assets, 25% in liabilities, and an
increase of around 7.4% in shareholder’s equity from 2021 to 2022.

5 Biggest items:

2021:

1) Right-of-use assets: 2,066.89; 21.44%

2) Goodwill: 1,859.60; 19.29%

3) Lease liabilities: 1,695.10; 24.37%

4) Total outstanding dues of creditors other than micro enterprises and small enterprises: 2087.54;
30%

5) Equity share capital: 915.05; 34.08%

2022:

1) Right-of-use assets: 2,278.90; 26.13%

2) Goodwill: 1,859.60; 16.02%

3) Lease liabilities: 1,864.83; 21.38%

4) Total outstanding dues of creditors other than micro enterprises and small enterprises: 3,261.06;
37.4%

5) Equity share capital: 938.29; 32.55%