Comparative Study of Financial Statement Of

Adani Ports v/s UltraTech Cement

PGDM-3 (GROUP – H)

Presented by:
Arin Sharma
Piyush Rawal
Vishal kumar
Sreenjoy Das
Sachin Rawal
Indrojeet Bhattacharya
Adani ports UltraTech cement

• Multi Cargo Operation • Cement and Cement related

product
• Logistic Provider
• Transportation
Adani ports UltraTech cement

Services Products
• Vessels management to
anchorage pilotage • Ordinary Portland Cement, 
• Tug pulling • Portland Pozzolana Cement,
• Berthing • Portland Blast Furnace Slag
Cement
• Goods handling
• White Cement,
• Internal transport
• Ready Mix Concrete,
• Storage and handling
• Building products and a host of
other building solutions
 Statement of Profit & Loss
Revenue from operations

Adani ports Ultratech cement

• Income from port operation

• Sale of products and services
• Income from exports incentives
• Other operating revenue
• Other operating income (Scrap sales lease, rent,
• Deferred infrastructure income insurance claim)
 Statement of Profit & Loss
Other income
Adani ports Ultratech cement

• Dividend on non current • Interest income on gov. and

investment
• Interest income on bank
deposit, inter-corporate
deposit, securities deposits etc
• Unclaimed labilities
• Scrap sales
other securities
• Dividend income on mutual
funds(current investment)
• Dividend on non current
investment(from a subsidiary
company
 Statement of Profit & Loss
Operating expenses

Adani Ports Ultratech Cements

• Cargo handling / other charges to Contractors • Nil
• Railway Service Charges
• Tug and Pilotage Charges
• Maintenance Dredging
• Stores & Spares consumed
• Repairs to Buildings
• Power & Fuel
• Waterfront Charges
 Statement of Profit & Loss
Purchases of stock in trade

Adani Ports Ultratech Cements

• Nil • Grey Cement
• UltraTech Building Solution
 Statement of P&L
Employee benefit expenses

Adani Ports UltraTech Cements

• Salaries, Wages and Bonus • Salaries, Wages and Bonus

• Contribution to Provident and Other Funds
• Gratuity Expenses
• Contribution to Provident and Other
Funds
• Contribution to Gratuity and Other
Defined Benefit Plans
• Contribution to Superannuation and
Other Defined Contribution Funds
• Expenses on Employees Stock Options
Scheme
 Statement of P&L
Finance costs

Adani Ports UltraTech Cements

• Interest on Debentures and Bonds • Interest Expense on Borrowings (at

• Interest on Loans, Buyer’s Credit amortized cost)
• Others (including interest on deposits
• Interest on Lease Liabilities
from dealers and contractors)
• Interest on Bank and other Finance Charges
• Interest on Lease Liability
• Derivative
• Unwinding of discount on Mine
Reclamation Provision
 Statement of P&L
Other expenses

Adani Ports UltraTech Cements

• Advertisement and Publicity
• Legal and Professional Expenses
• Corporate Support Service Fee
• IT Support Services
• Security Service Charge
• Consumption of Stores, Spare Parts and
Components
• Consumption of Packing Materials
• Repairs to Plant and Machinery, Buildings
and Others

• Electric Power Expenses • Sales Promotion and Other Selling

Expenses
• Charity & Donations
• Exchange Loss (net)
 Balance Sheet
Property, plant & Equipment
Adani ports Ultratech cement
• Buildings, Roads and civil • Building
infrastructure • Railway Sidings
• Railway wagons • Mining rights
• Land development cost • Land (Free hold, Lease hold)
• Tugs and Boats
• Marine Structures
 Balance Sheet
Other Assets
Adani ports Ultratech cement

• Capital Advances • Capital Advances

• Balance with Gov. authorities • Balance with Gov. Authorities
• Accrued Income
• Export benefit and other receivables
 Balance Sheet
Inventories
Adani ports Ultratech cement

• Stores and Spares • Packing Goods

• Fuel and lubricates • Fuel
• Raw Material
• Scrap
• Stores and Spares
 Balance Sheet
Other equity
Adani ports
Ulratech cement

• General Reserves • Treasury shares

• Debenture Redemption • Cashflow Hedge Reserve
Reserve • Security Premium
• Proposed Dividend on • General reserves
preference share
 Balance Sheet
Financial Liabilities
(Borrowings)
Adani ports Ultratech cement

1. Foreign currency Bonds 1. Non convertible debentures

2. Preference share 2. Term loan from Foreign and
local currency
3. Foreign currency Loans 3. Foreign currency bonds
 Liabilities
(Current) Financial Borrowings
Adani Ports Ultratech Cements

• Short term borrowings from • Term loans: Foreign Currency &

banks Local Currency
• Packing Credit Rupee Loan • Interest Accrued but not due on
from bank Borrowings
• Commercial paper • Liability for Capital Goods
• Inter Company deposit from a • Security Deposits
subsidiaries
• Salaries, Wages, Bonus and Other
• Current maturities of long Employee Payables
term borrowings
• Unpaid Dividends
• Customers' Bill Discounted
• Lease Liability
 Balance sheet
Liabilities
Other financial liabilities(Non current)

Adani Ports UltraTech Cements

• Capital creditors and retention money • Deferred Premium Payable
• Interest accrued but not due on borrowings • Lease liability
• Deposit from Customers
• Financial Guarantees Obligation
 Balance sheet
Other financial liabilities(Current)
Adani Ports UltraTech Cements
• Derivatives Instruments • Current maturities of long-term debts
• Capital creditors and retention money • Deferred Premium Payable
• Other payables • Liability for Capital Goods
• Unpaid Dividends • Security Deposits
• Deposit from Customers • Salaries, Wages, Bonus and Other Employee
• Financial Guarantees Obligation Payables
• Lease Liability
 Balance Sheet
Provision

Adani ports Ultratech cement

• Provision for gratuity • Employee benefits

• Provision for compensated expenses • Mines restoration expenditures
 Balance Sheet
Other Liabilities
Adani ports Ultratech cement

• Unearned income under 1. Deferred income

land lease 2. Advance from customer and
• Statutory liability other
• Deferred income on gov. 3. Other(including provisions
grants for expenses, statuary
liabilities)
Thank you!