Group - H

Name UID’s
Vishal kumar 2022-2067-0001-0020
Arin Sharma 2022-0407-0001-0001
Piyush 2022-
Sachin 2022-2607-0001-0018
Indrojeet
Sreenjoy 2022-1606-0001-0005
Adani ports UltraTech cement

• Multi Cargo Operation • Cement and Cement related

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

1. Income from port operation

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

1. Dividend on non current 1. Interest income on gov. and

investment
2. Interest income on bank
deposit, inter-corporate
deposit, securities deposits
etc
3. Unclaimed labilities
4. Scrap sales
other securities
2. Dividend income on mutual
funds(current investment)
3. 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 (net of • Nil
reimbursements)
• Customer Claims (including Expected Credit Loss)
• Railway Service Charges
• Tug and Pilotage Charges
• Maintenance Dredging
• Other expenses including Customs Establishment Charges
• Repairs to Plant & Equipment
• Stores & Spares consumed
• Repairs to Buildings
• Power & Fuel
• Waterfront Charges
• Cost of assets transferred under Finance Lease
 Statement of P&L
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 • Contribution to Provident and
Other Funds
Other Funds • Contribution to Gratuity and Other
• Gratuity Expenses Defined Benefit Plans
• Contribution to Superannuation and
• Staff Welfare Expenses Other Defined Contribution Funds
• Expenses on Employees Stock
Options Scheme
• Staff Welfare Expenses
 Statement of P&L
Purchases of stock in trade

Adani Ports UltraTech Cements

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

• Contribution to Provident and • Contribution to Provident and
Other Funds
Other Funds • Contribution to Gratuity and Other
• Gratuity Expenses Defined Benefit Plans
• Contribution to Superannuation and
• Staff Welfare Expenses 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

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

Adani Ports UltraTech Cements

• Rent, Rates and Taxes
• Consumption of Stores, Spare Parts and
• Insurance Components
• Advertisement and Publicity • Consumption of Packing Materials
• Legal and Professional Expenses • Repairs to Plant and Machinery, Buildings and
• Corporate Support Service Fee Others
• IT Support Services • Insurance
• Payment to Auditors • Rent, Rates and Taxes
• Security Service Charges • Directors’ Fees
• Communication Expenses • Directors’ Commission Advertisement
• Electric Power Expenses • Sales Promotion and Other Selling Expenses
• Travelling and Conveyance • Exchange Loss (net)
• Directors Sitting Fee
• Commission to Non-executive Directors
• Charity & Donations
 Balance Sheet
Property, plant & Equipment
Adani ports Ultratech cement

1. Buildings, Roads and civil 1. Building

infrastructure 2. Railway Sidings
2. Railway wagons 3. Mining rights
3. Land development cost 4. Land (Free hold, Lease
4. Tugs and Boats hold)
5. 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

1. Stores and Spares 1. Packing Goods

2. Fuel and lubricates 2. Fuel
3. Raw Material
4. Scrap
5. Stores and Spares
 Balance Sheet
Other equity
Adani ports Ultratech cement

1. General Reserves 1. Treasury shares

2. Debenture Redemption 2. Cashflow Hedge Reserve
Reserve 3. Security Premium
3. Proposed Dividend on 4. General reserves
preference share
 Balance Sheet
Financial Liabilities
Adani ports (Borrowings) Ultratech cement
1. Borrowings 1. Non convertible debentures
• Foreign currency Bonds 2. Term loan from Foreign and
• Preference share local currency

• Foreign currency Loans 3. Foreign currency bonds

 Balance sheet
Liabilities
Other financial liabilities(Non current)

Adani Ports UltraTech Cements

• Capital creditors and retention • Deferred Premium Payable
money • Lease liability
• Interest accrued but not due on
borrowings
• Deposit from Customers
• Financial Guarantees Obligation
 Liabilities
Current Financial Borrowings
ADANI PORTS ULTRA TECH CEMENTS

• Short term borrowings from
banks
• Packing Credit Rupee Loan
from bank
• Commercial paper
• Inter Company deposit from a
subsidiaries
• Current maturities of long
term borrowings
• Customers' Bill Discounted
• Non-Convertible Debentures
o Term loans: Foreign Currency & Local
Currency
• Current maturities of long-term debts
• Interest Accrued but not due on Borrowings
• Liability for Capital Goods
• Security Deposits
• Salaries, Wages, Bonus and Other Employee
Payables
• Unpaid Dividends ,Unpaid Fractional liability
on issue of shares
• Lease Liability
• Retention money, Liquidated Damages, etc
 Balance sheet
Liabilities
Other financial liabilities(Current)

Adani Ports UltraTech Cements

• Derivatives Instruments
• Capital creditors and retention money
• Other payables
• Unpaid Dividends
• Interest accrued but not due on
borrowings
• Deposit from Customers
• Financial Guarantees Obligation
• Current maturities of long-term debts
• Interest Accrued but not due on Borrowings
• Deferred Premium Payable
• Liability for Capital Goods
• Security Deposits
• Salaries, Wages, Bonus and Other Employee
Payables
• Investor Education and Protection Fund
• Unpaid Dividends
• Unpaid Fractional liability on issue of shares pursuant to
scheme of Demerger
• Lease Liability
 Balance Sheet
Provision
Adani ports Ultratech
cement

• Provision for gratuity • Employee benefits

• Provision for compensated • Mines restoration
expenses expenditures
• Cost of transfer of assets
 Balance Sheet
Other Liabilities
Adani ports Ultratech
cement
1. Deferred income
• Unearned income under 2. Advance from customer and
land lease other
• Statutory liability 3. Other(including provisions
• Deferred income on gov. for expenses, statuary
liabilities)
grants
Thankyou