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
• Other operating revenue
incentives
(Scrap sales lease, rent,
• Other operating income insurance claim)
• Deferred infrastructure
income
 Statement of Profit & Loss
Other income
Adani ports
• Dividend on non current
investment
• Interest income on bank
deposit, inter-corporate
deposit, securities deposits etc
• Unclaimed labilities
• Scrap sales
Ultratech cement
• Interest income on gov. and
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 • Nil
Contractors (net of reimbursements)
• Railway Service Charges
• Tug and Pilotage Charges
• Maintenance Dredging
• Stores & Spares consumed
• Repairs to Buildings
• Power & Fuel
• Waterfront Charges
 Statement of P&L
Employee benefit expenses

Adani Ports UltraTech Cements

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

• Contribution to Provident and Other • Contribution to Provident and
Funds Other Funds
• Gratuity Expenses • Contribution to Gratuity and Other
Defined Benefit Plans
• Staff Welfare Expenses • Contribution to Superannuation and
Other Defined Contribution Funds
• Expenses on Employees Stock
Options Scheme
• Staff Welfare Expenses
 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)
• Interest on Lease Liabilities • Others (including interest on
deposits from dealers and
• Interest on Bank and other Finance contractors)
Charges
• Interest on Lease Liability
• Derivative
• Unwinding of discount on Mine
Restoration 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
• Electric Power Expenses
• Charity & Donations
• Consumption of Stores, Spare Parts
and Components
• Consumption of Packing Materials
• Repairs to Plant and Machinery,
Buildings and Others
• Sales Promotion and Other Selling
Expenses
• 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

• Accrued Income • Capital Advances

• Export benefit and other • Balance with Gov. Authorities
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 Ultratech 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
3. Foreign currency Loans and local currency
3. Foreign currency bonds
 Liabilities
(Current) Financial Borrowings
Adani Ports Ultratech Cements

• Short term borrowings from banks • Term loans: Foreign Currency &
Local Currency
• Packing Credit Rupee Loan from
• Interest Accrued but not due on
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 term Employee Payables
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 • Lease liability
borrowings
• 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
• Financial Guarantees Obligation Employee Payables
• Lease Liability
 Balance Sheet
Provision

Adani ports Ultratech cement

• Provision for gratuity • Employee benefits

• Provision for compensated • Mines restoration
expenses 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)
Thankyou