BALANCE SHEET OF HINDUSTAN AERONAUTICS (in Rs. Cr.

)Mar-23 Mar-22 Mar-21

12 mths 12 mths 12 mths
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 334.39 334.39 334.39
TOTAL SHARE CAPITAL 334.39 334.39 334.39
Reserves and Surplus 23,237.76 18,978.74 15,077.88
TOTAL RESERVES AND SURPLUS 23,237.76 18,978.74 15,077.88
TOTAL SHAREHOLDERS FUNDS 23,572.15 19,313.13 15,412.27
Minority Interest 3.74 3.75 3.91
NON-CURRENT LIABILITIES
Long Term Borrowings 0 0 0
Deferred Tax Liabilities [Net] 0 0 0
Other Long Term Liabilities 11,453.54 12,789.55 9,803.29
Long Term Provisions 1,347.10 1,263.01 1,215.72
TOTAL NON-CURRENT LIABILITIES 12,800.64 14,052.56 11,019.01
CURRENT LIABILITIES
Short Term Borrowings 0 0 9.07
Trade Payables 3,134.97 2,557.61 2,241.02
Other Current Liabilities 20,913.99 17,407.97 19,284.24
Short Term Provisions 6,778.31 5,056.96 3,976.38
TOTAL CURRENT LIABILITIES 30,827.27 25,022.54 25,510.71
TOTAL CAPITAL AND LIABILITIES 67,203.80 58,391.98 51,945.90
ASSETS
NON-CURRENT ASSETS
Tangible Assets 5,798.62 5,927.61 6,547.04
Intangible Assets 1,035.75 838.27 944.07
Capital Work-In-Progress 636.9 949.1 791.56
FIXED ASSETS 8,719.37 9,238.82 9,568.94
Non-Current Investments 1,457.92 1,362.70 1,055.51
Deferred Tax Assets [Net] 1,125.71 565.57 52.35
Long Term Loans And Advances 6.21 6.23 46.13
Other Non-Current Assets 4,009.55 2,224.94 1,051.62
TOTAL NON-CURRENT ASSETS 15,318.76 13,398.26 11,774.55
CURRENT ASSETS
Current Investments 0 0 0
Inventories 12,148.69 14,347.28 16,544.77
Trade Receivables 4,719.07 4,641.53 5,637.86
Cash And Cash Equivalents 20,316.61 14,347.72 7,177.35
Short Term Loans And Advances 7.76 8.21 14.7
OtherCurrentAssets 14,692.91 11,648.98 10,796.67
TOTAL CURRENT ASSETS 51,885.04 44,993.72 40,171.35
TOTAL ASSETS 67,203.80 58,391.98 51,945.90
OTHER ADDITIONAL INFORMATION
CONTINGENT LIABILITIES, COMMITMENTS
Contingent Liabilities 14,781.74 15,849.18 13,566.96
BONUS DETAILS
Bonus Equity Share Capital 250.79 250.79 250.79
NON-CURRENT INVESTMENTS
Non-Current Investments Quoted Market Value 0 0 0
Non-Current Investments Unquoted Book Value 1,289.59 1,194.91 894.55
CURRENT INVESTMENTS
Current Investments Quoted Market Value 0 0 0
Current Investments Unquoted Book Value 0 0 0
BALANCE SHEET OF HINDUSTAN AERONAUTICS (in Rs. Cr.) Mar-23 Mar-22 Mar-21
EQUITIES AND LIABILITIES 12 mths 12 mths 12 mths
SHAREHOLDER'S FUNDS
Equity Share Capital 334.39 334.39 334.39
Reserves and Surplus 23,237.76 18,978.74 15,077.88
TOTAL SHAREHOLDERS FUNDS 23,572.15 19,313.13 15,412.27
Minority Interest 3.74 3.75 3.91
NON-CURRENT LIABILITIES
Long Term Borrowings 0 0 0
Deferred Tax Liabilities [Net] 0 0 0
Other Long Term Liabilities 11,453.54 12,789.55 9,803.29
Long Term Provisions 1,347.10 1,263.01 1,215.72
TOTAL NON-CURRENT LIABILITIES 12,800.64 14,052.56 11,019.01
CURRENT LIABILITIES
Short Term Borrowings 0 0 9.07
Trade Payables 3,134.97 2,557.61 2,241.02
Other Current Liabilities 20,913.99 17,407.97 19,284.24
Short Term Provisions 6,778.31 5,056.96 3,976.38
TOTAL CURRENT LIABILITIES 30,827.27 25,022.54 25,510.71
TOTAL CAPITAL AND LIABILITIES 36,376.53 33,369.44 26,435.19
ASSETS
NON-CURRENT ASSETS
Tangible Assets 5,798.62 5,927.61 6,547.04
Intangible Assets 1,035.75 838.27 944.07
Capital Work-In-Progress 636.9 949.1 791.56
FIXED ASSETS 8,719.37 9,238.82 9,568.94
Non-Current Investments 1,457.92 1,362.70 1,055.51
Deferred Tax Assets [Net] 1,125.71 565.57 52.35
Long Term Loans And Advances 6.21 6.23 46.13
Other Non-Current Assets 4,009.55 2,224.94 1,051.62
TOTAL NON-CURRENT ASSETS 15,318.76 13,398.26 11,774.55
CURRENT ASSETS
Current Investments 0 0 0
Inventories 12,148.69 14,347.28 16,544.77
Trade Receivables 4,719.07 4,641.53 5,637.86
Cash And Cash Equivalents 20,316.61 14,347.72 7,177.35
Short Term Loans And Advances 7.76 8.21 14.7
OtherCurrentAssets 14,692.91 11,648.98 10,796.67
TOTAL CURRENT ASSETS 51,885.04 44,993.72 40,171.35
TOTAL ASSETS 67,203.80 58,391.98 51,945.90
 VERTICAL ANALYSIS
BALANCE SHEET OF HINDUSTAN AERONAUTICS (in Rs. Cr.) Dec-99 Mar-22 Mar-21
EQUITIES AND LIABILITIES 12 mths 12 mths 12 mths
SHAREHOLDER'S FUNDS
Equity Share Capital 1% 1% 1%
Reserves and Surplus 64% 57% 57%
TOTAL SHAREHOLDERS FUNDS 65% 58% 58%
Minority Interest 0% 0% 0%
NON-CURRENT LIABILITIES 0% 0% 0%
Long Term Borrowings 0% 0% 0%
Deferred Tax Liabilities [Net] 0% 0% 0%
Other Long Term Liabilities 31% 38% 37%
Long Term Provisions 4% 4% 5%
TOTAL NON-CURRENT LIABILITIES 35% 42% 42%
CURRENT LIABILITIES 0% 0% 0%
Short Term Borrowings 0% 0% 0%
Trade Payables 9% 8% 8%
Other Current Liabilities 57% 52% 73%
Short Term Provisions 19% 15% 15%
TOTAL CURRENT LIABILITIES 85% 75% 97%
TOTAL CAPITAL AND LIABILITIES 100% 100% 100%
ASSETS
NON-CURRENT ASSETS
Tangible Assets 9% 10% 13%
Intangible Assets 2% 1% 2%
Capital Work-In-Progress 1% 2% 2%
FIXED ASSETS 13% 16% 18%
Non-Current Investments 2% 2% 2%
Deferred Tax Assets [Net] 2% 1% 0%
Long Term Loans And Advances 0% 0% 0%
Other Non-Current Assets 6% 4% 2%
TOTAL NON-CURRENT ASSETS 23% 23% 23%
CURRENT ASSETS 0% 0% 0%
Current Investments 0% 0% 0%
Inventories 18% 25% 32%
Trade Receivables 7% 8% 11%
Cash And Cash Equivalents 30% 25% 14%
Short Term Loans And Advances 0% 0% 0%
OtherCurrentAssets 22% 20% 21%
TOTAL CURRENT ASSETS 77% 77% 77%
TOTAL ASSETS 100% 100% 100%
 HORISONTAL ANALYSIS
BALANCE SHEET OF HINDUSTAN AERONAUTICS (in Rs. Cr.) Mar-23 Mar-22
EQUITIES AND LIABILITIES 12 mths 12 mths
SHAREHOLDER'S FUNDS
Equity Share Capital 100% 100%
Reserves and Surplus 154% 126%
TOTAL SHAREHOLDERS FUNDS
Minority Interest 96%
NON-CURRENT LIABILITIES
Long Term Borrowings
Deferred Tax Liabilities [Net]
Other Long Term Liabilities 117% 130%
Long Term Provisions 111% 104%
TOTAL NON-CURRENT LIABILITIES
CURRENT LIABILITIES
Short Term Borrowings 0% 0%
Trade Payables 140% 114%
Other Current Liabilities 108% 90%
Short Term Provisions 170% 127%
TOTAL CURRENT LIABILITIES 121% 98%
TOTAL CAPITAL AND LIABILITIES 138% 126%
ASSETS
NON-CURRENT ASSETS
Tangible Assets 89% 91%
Intangible Assets 110% 89%
Capital Work-In-Progress 80% 120%
FIXED ASSETS 91% 97%
Non-Current Investments 138% 129%
Deferred Tax Assets [Net] 2150% 1080%
Long Term Loans And Advances 13% 14%
Other Non-Current Assets 381% 212%
TOTAL NON-CURRENT ASSETS 130% 114%
CURRENT ASSETS
Current Investments
Inventories 73% 87%
Trade Receivables 84% 82%
Cash And Cash Equivalents 283% 200%
Short Term Loans And Advances 53% 56%
OtherCurrentAssets 136% 108%
TOTAL CURRENT ASSETS 129% 112%
TOTAL ASSETS 129% 112%
 VERTICAL ANALYSIS
Mar-21 BALANCE SHEET OF HINDUSTAN AERONAUTICS (in Rs. Cr.) Mar-23
12 mths EQUITIES AND LIABILITIES 12 mths
SHAREHOLDER'S FUNDS
100% Equity Share Capital 0.92%
100% Reserves and Surplus 63.88%
TOTAL SHAREHOLDERS FUNDS 64.80%
Minority Interest 0.01%
NON-CURRENT LIABILITIES
Long Term Borrowings 0.00%
Deferred Tax Liabilities [Net] 0.00%
100% Other Long Term Liabilities 31.49%
100% Long Term Provisions 3.70%
TOTAL NON-CURRENT LIABILITIES 35.19%
CURRENT LIABILITIES
100% Short Term Borrowings 0.00%
100% Trade Payables 8.62%
100% Other Current Liabilities 57.49%
100% Short Term Provisions 18.63%
100% TOTAL CURRENT LIABILITIES 84.74%
100% TOTAL CAPITAL AND LIABILITIES 100.00%
ASSETS
NON-CURRENT ASSETS
100% Tangible Assets 8.63%
100% Intangible Assets 1.54%
100% Capital Work-In-Progress 0.95%
100% FIXED ASSETS 12.97%
100% Non-Current Investments 2.17%
100% Deferred Tax Assets [Net] 1.68%
100% Long Term Loans And Advances 0.01%
100% Other Non-Current Assets 5.97%
100% TOTAL NON-CURRENT ASSETS 22.79%
CURRENT ASSETS
Current Investments 0.00%
100% Inventories 18.08%
100% Trade Receivables 7.02%
100% Cash And Cash Equivalents 30.23%
100% Short Term Loans And Advances 0.01%
100% OtherCurrentAssets 21.86%
100% TOTAL CURRENT ASSETS 77.21%
100% TOTAL ASSETS 100.00%
 Mar-22 Mar-21
12 mths 12 mths

1.00% 1.26%
56.87% 57.04%
57.88% 58.30%
0.01% 0.01%

0.00% 0.00%
0.00% 0.00%
38.33% 37.08%
3.78% 4.60%
42.11% 41.68%

0.00% 0.03%
7.66% 8.48%
52.17% 72.95%
15.15% 15.04%
74.99% 96.50%
100.00% 100.00%

10.15% 12.60%
1.44% 1.82%
1.63% 1.52%
15.82% 18.42%
2.33% 2.03%
0.97% 0.10%
0.01% 0.09%
3.81% 2.02%
22.95% 22.67%

0.00% 0.00%
24.57% 31.85%
7.95% 10.85%
24.57% 13.82%
0.01% 0.03%
19.95% 20.78%
77.05% 77.33%
100.00% 100.00%
PROFIT & LOSS ACCOUNT OF HINDUSTAN AERONAUTICS (in Rs. Cr.) Mar-23 Mar-22 Mar-21
12 mths 12 mths 12 mths
INCOME
REVENUE FROM OPERATIONS [GROSS] 26,360.56 24,361.47 22,368.89
Less: Excise/Sevice Tax/Other Levies 0 0 0
REVENUE FROM OPERATIONS [NET] 26,360.56 24,361.47 22,368.89
TOTAL OPERATING REVENUES 26,927.46 24,620.02 22,754.54
Other Income 1,670.12 984.93 358.23
TOTAL REVENUE 28,597.58 25,604.95 23,112.77
EXPENSES
Cost Of Materials Consumed 9,993.68 8,752.24 7,764.72
Purchase Of Stock-In Trade 799.15 656.68 821.16
Operating And Direct Expenses 0 0 0
Changes In Inventories Of FGWIP And Stock In Trade -690.72 592.3 2,458.14
Employee Benefit Expenses 4,910.37 4,604.42 4,305.17
Finance Costs 57.97 58.2 259.17
Depreciation And Amortisation Expenses 2,382.10 1,286.96 1,178.28
Other Expenses 2,076.62 1,534.01 1,475.80
TOTAL EXPENSES 22,090.95 20,380.19 18,842.61
PROFIT/LOSS BEFORE EXCEPTIONAL, EXTRAORDINARY ITEMS AND TAX 6,506.63 5,224.76 4,270.16
Exceptional Items 0 0 2.02
PROFIT/LOSS BEFORE TAX 6,506.63 5,224.76 4,272.18
TAX EXPENSES-CONTINUED OPERATIONS
Current Tax 2,250.00 1,900.00 645
Less: MAT Credit Entitlement 0 0 0
Deferred Tax -594.77 -562.62 442.26
Other Direct Taxes 0 0 0
TOTAL TAX EXPENSES 681.77 144.65 1,037.93
PROFIT/LOSS AFTER TAX AND BEFORE EXTRAORDINARY ITEMS 5,824.86 5,080.11 3,234.25
PROFIT/LOSS FROM CONTINUING OPERATIONS 5,824.86 5,080.11 3,234.25
PROFIT/LOSS FOR THE PERIOD 5,824.86 5,080.11 3,234.25
Minority Interest 0.01 0.16 0.4
CONSOLIDATED PROFIT/LOSS AFTER MI AND ASSOCIATES 5,827.74 5,080.04 3,239.46
OTHER ADDITIONAL INFORMATION
EARNINGS PER SHARE
Basic EPS (Rs.) 174 152 97
Diluted EPS (Rs.) 174 152 97
DIVIDEND AND DIVIDEND PERCENTAGE
Equity Share Dividend 1,671.94 1,337.55 1,003.16
Tax On Dividend 0 0 0
PROFIT & LOSS ACCOUNT OF HINDUSTAN AERONAUTICS (in Rs. Cr.) Mar-23
12 mths
REVENUE FROM OPERATIONS [GROSS] 26,360.56
Less: Excise/Sevice Tax/Other Levies 0

REVENUE FROM OPERATIONS [NET] 26,360.56

TOTAL OPERATING REVENUES 26,927.46

TOTAL REVENUE 26,927.46

Expenses
Cost Of Materials Consumed 9,993.68
Purchase Of Stock-In Trade 799.15
Operating And Direct Expenses 0
Changes In Inventories Of FGWIP And Stock In Trade -690.72
Employee Benefit Expenses 4,910.37
Other Expenses 2,076.62
TOTAL EXPENSES 17,089.10

EBITDA 9,838.36
(-)Depreciation And Amortisation Expenses 2,382.10
EBIT 7,456.26
(-)Finance Costs 57.97

EBT 7,398.29
(-)Tax 2,250.00
PAT ( NETPROFIT/LOSS) 5,148.29
(-)Minority Interest 0.01
PAT After miority interest 5,148.28
 Mar-22 Mar-21
12 mths 12 mths
24,361.47 22,368.89
0 0
24,361.47 22,368.89
24,620.02 22,754.54

24,620.02 22,754.54

8,752.24 7,764.72
656.68 821.16
0 0
592.3 2,458.14
4,604.42 4,305.17
1,534.01 1,475.80
16,139.65 16,824.99

8,480.37 5,929.55
1,286.96 1,178.28
7,193.41 4,751.27
58.2 259.17

7,135.21 4,492.10
1,900.00 645
5,235.21 3,847.10
0.16 0.4
5,235.05 3,846.70
PROFIT & LOSS ACCOUNT OF HINDUSTAN AERONAUTICS (in Rs. Cr.) Mar-23
12 mths
REVENUE FROM OPERATIONS [GROSS]
Less: Excise/Sevice Tax/Other Levies
REVENUE FROM OPERATIONS [NET]
TOTAL OPERATING REVENUES
TOTAL REVENUE
Expenses
Cost Of Materials Consumed
Purchase Of Stock-In Trade
Operating And Direct Expenses
Changes In Inventories Of FGWIP And Stock In Trade
Employee Benefit Expenses
Other Expenses
TOTAL EXPENSES

EBITDA
(-)Depreciation And Amortisation Expenses
EBIT
(-)Finance Costs

EBT
(-)Tax
PAT ( NETPROFIT/LOSS)
(-)Minority Interest
PAT After miority interest
 Mar-22 Mar-21
12 mths 12 mths