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Trend Analysis of Cipla Balance Sheet, P&L

The document provides trend analysis data for Cipla's balance sheet from March 2015 to March 2019. It shows that over this period: - Shareholder's funds increased steadily from 100% in March 2015 to around 140% in March 2019. - Non-current liabilities fluctuated between around 150-550% with an overall increase. - Current liabilities fluctuated between around 80-100% with no clear overall trend. - Non-current assets fluctuated between around 140-150% with no clear overall trend. - Current assets increased from around 115% in March 2017 to around 160% in March 2019.

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Neha Lal
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103 views36 pages

Trend Analysis of Cipla Balance Sheet, P&L

The document provides trend analysis data for Cipla's balance sheet from March 2015 to March 2019. It shows that over this period: - Shareholder's funds increased steadily from 100% in March 2015 to around 140% in March 2019. - Non-current liabilities fluctuated between around 150-550% with an overall increase. - Current liabilities fluctuated between around 80-100% with no clear overall trend. - Non-current assets fluctuated between around 140-150% with no clear overall trend. - Current assets increased from around 115% in March 2017 to around 160% in March 2019.

Uploaded by

Neha Lal
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
You are on page 1/ 36

Trend analysis of Balance sheet of Cipla Mar-19 Mar-18 Mar-17

EQUITIES AND LIABILITIES


SHAREHOLDER'S FUNDS
Equity Share Capital 100.342487 100.2677626 100.1930382
Total Share Capital 100.342487 100.2677626 100.1930382
Revaluation Reserves 0 0 0
Reserves and Surplus 139.845457 132.4726357 116.6020068
Total Reserves and Surplus 139.727435 132.360836 116.5036011
Total Shareholders Funds 139.141218 131.883154 116.2608302
Equity Share Application Money 0 0 0
Minority Interest 183.937278 195.2792553 242.8136082
NON-CURRENT LIABILITIES
Long Term Borrowings 1238.3827 1184.075918 1178.660114
Deferred Tax Liabilities [Net] 128.208838 151.7182131 228.1575933
Other Long Term Liabilities 1160.07886 353.2774766 341.8186299
Long Term Provisions 75.7156221 86.01184908 87.63330215
Total Non-Current Liabilities 575.753905 528.1430014 556.0282677
CURRENT LIABILITIES
Short Term Borrowings 34.9132483 31.30170631 33.55380329
Trade Payables 123.506251 134.3562172 99.61324846
Other Current Liabilities 119.242376 129.0740152 185.2287166
Short Term Provisions 175.331382 149.2372861 95.7545037
Total Current Liabilities 96.8640927 98.4233141 86.64709614
Total Capital And Liabilities 152.462378 145.4461992 133.8446308
ASSETS
NON-CURRENT ASSETS
Tangible Assets 125.012076 128.3976081 121.0085109
Intangible Assets 1196.61614 1392.627469 1366.467616
Capital Work-In-Progress 61.8923871 95.78784026 134.4656745
Intangible Assets Under Development 749.956541 1019.078661 2094.198175
Other Assets
Fixed Assets 152.829302 167.2841338 174.7351651
Non-Current Investments 171.504644 62.71220372 54.30012812
Deferred Tax Assets [Net] 427.53131 398.3230737 356.8881342
Long Term Loans And Advances 16.641972 14.02882543 13.29471983
Other Non-Current Assets 470.7279 598.9237594 586.7975682
Total Non-Current Assets 141.970985 148.2441125 150.5329131
CURRENT ASSETS
Current Investments 545.046408 282.6034562 214.7043741
Inventories 104.872481 106.9850977 92.18805381
Trade Receivables 207.095921 154.7935637 127.8807534
Cash And Cash Equivalents 109.667529 171.1285578 110.6245348
Short Term Loans And Advances 0.88779564 2.814651455 1.347244017
OtherCurrentAssets 1076.59398 1089.718465 886.8134143
Total Current Assets 163.692659 142.4512345 115.981026
Total Assets 152.462378 145.4461992 133.8446308
Mar-16 Mar-15

100.0560433 100
100.0560433 100
0 100
106.9292107 100
106.8389683 100
106.7380094 100
0 100
193.977172 100

71.74081738 100
294.1249171 100
353.6964022 100
90.22762707 100
176.4736623 100

356.8934563 100
93.56978012 100
202.4519536 100
73.9749173 100
199.7131197 100
134.424302 100

111.2132175 100
1575.486143 100
138.5376159 100
2868.013907 100

179.8133996 100
70.1793722 100
167.0345999 100
14.08943966 100
460.7952678 100
151.2037154 100

149.3102918 100
100.7255424 100
117.5636772 100
154.4323539 100
1.543746554 100
836.4959978 100
116.463148 100
134.424302 100
Trend analysis of Balance sheet of Cipla Mar-19 Mar-18 Mar-17

EQUITIES AND LIABILITIES


SHAREHOLDER'S FUNDS
Equity Share Capital 100.342487 100.2677626 100.1930382
Total Share Capital 100.342487 100.2677626 100.1930382
Revaluation Reserves 0 0 0
Reserves and Surplus 139.845457 132.4726357 116.6020068
Total Reserves and Surplus 139.727435 132.360836 116.5036011
Total Shareholders Funds 139.141218 131.883154 116.2608302
Mar-16 Mar-15

Shareholder's Funds
100%
100.0560433 100 80%
100.0560433 100
60%
0 100
40%
106.9292107 100
20%
106.8389683 100
106.7380094 100 0%
Mar-15 Mar-16 Mar-17 Mar-18 Mar-19

EQUITIES AND LIABILITIES SHAREHOLDER'S FUNDS


Equity Share Capital Total Share Capital
Revaluation Reserves Reserves and Surplus
Total Reserves and Surplus Total Shareholders Funds
ar-18 Mar-19

LDER'S FUNDS
e Capital
and Surplus
eholders Funds
Trend analysis of Balance sheet of Cipla Mar-19 Mar-18 Mar-17

NON-CURRENT LIABILITIES
Long Term Borrowings 1238.3827 1184.075918 1178.660114
Deferred Tax Liabilities [Net] 128.208838 151.7182131 228.1575933
Other Long Term Liabilities 1160.07886 353.2774766 341.8186299
Long Term Provisions 75.7156221 86.01184908 87.63330215
Total Non-Current Liabilities 575.753905 528.1430014 556.0282677
CURRENT LIABILITIES
Short Term Borrowings 34.9132483 31.30170631 33.55380329
Trade Payables 123.506251 134.3562172 99.61324846
Other Current Liabilities 119.242376 129.0740152 185.2287166
Short Term Provisions 175.331382 149.2372861 95.7545037
Total Current Liabilities 96.8640927 98.4233141 86.64709614
Total Capital And Liabilities
ASSETS 152.462378 145.4461992 133.8446308
Mar-16 Mar-15

71.74081738 100 Liabilities


294.1249171 100 100%
353.6964022 100
90.22762707 100 50%

176.4736623 100
0%
Mar-15 Mar-16 Mar-17 Mar-18 Mar-19
356.8934563 100
NON-CURRENT LIABILITIES Long Term Borrowings
93.56978012 100
Deferred Tax Liabilities [Net] Other Long Term Liabilities
202.4519536 100 Long Term Provisions Total Non-Current Liabilities
73.9749173 100 CURRENT LIABILITIES Short Term Borrowings
199.7131197 100 Trade Payables Other Current Liabilities
134.424302 100 Short Term Provisions Total Current Liabilities
Total Capital And Liabilities
Mar-18 Mar-19

rm Borrowings
ong Term Liabilities
n-Current Liabilities
rm Borrowings
urrent Liabilities
rrent Liabilities
Trend analysis of Balance sheet of Cipla Mar-19 Mar-18 Mar-17

ASSETS
NON-CURRENT ASSETS
Tangible Assets 125.012076 128.3976081 121.0085109
Intangible Assets 1196.61614 1392.627469 1366.467616
Capital Work-In-Progress 61.8923871 95.78784026 134.4656745
Intangible Assets Under Development 749.956541 1019.078661 2094.198175
Other Assets
Fixed Assets 152.829302 167.2841338 174.7351651
Non-Current Investments 171.504644 62.71220372 54.30012812
Deferred Tax Assets [Net] 427.53131 398.3230737 356.8881342
Long Term Loans And Advances 16.641972 14.02882543 13.29471983
Other Non-Current Assets 470.7279 598.9237594 586.7975682
Total Non-Current Assets 141.970985 148.2441125 150.5329131
CURRENT ASSETS
Current Investments 545.046408 282.6034562 214.7043741
Inventories 104.872481 106.9850977 92.18805381
Trade Receivables 207.095921 154.7935637 127.8807534
Cash And Cash Equivalents 109.667529 171.1285578 110.6245348
Short Term Loans And Advances 0.88779564 2.814651455 1.347244017
OtherCurrentAssets 1076.59398 1089.718465 886.8134143
Total Current Assets 163.692659 142.4512345 115.981026
Total Assets 152.462378 145.4461992 133.8446308
Mar-16 Mar-15

Assets
111.2132175 100 0%
Mar-15 Mar-16 Mar-17 Mar-18 Mar-19
1575.486143 100
138.5376159 100 ASSETS NON-CURRENT ASSETS
2868.013907 100 Tangible Assets Intangible Assets
Capital Work-In-Progress Intangible Assets Under Development
Other Assets Fixed Assets
179.8133996 100
Non-Current Investments Deferred Tax Assets [Net]
70.1793722 100 Long Term Loans And Advances Other Non-Current Assets
167.0345999 100 Total Non-Current Assets CURRENT ASSETS
14.08943966 100 Current Investments Inventories
460.7952678 100 Trade Receivables Cash And Cash Equivalents
151.2037154 100 Short Term Loans And Advances OtherCurrentAssets
Total Current Assets Total Assets

149.3102918 100
100.7255424 100
117.5636772 100
154.4323539 100
1.543746554 100
836.4959978 100
116.463148 100
134.424302 100
Mar-18 Mar-19

RRENT ASSETS
e Assets
e Assets Under Development
sets
Tax Assets [Net]
n-Current Assets
NT ASSETS
es
d Cash Equivalents
rentAssets
ets
Trend analysis of Profit & Loss account of Cipla ------------------- in Rs. Cr. -------------------
Mar 19 Mar-18

INCOME
Revenue From Operations [Gross] 144.82 133.37
Less: Excise/Sevice Tax/Other Levies 0 58.28
Revenue From Operations [Net] 146.26 134.12
Other Operating Revenues 87.68 118.68
Total Operating Revenues 144.22 133.58
Other Income 287.87 216.04
Total Revenue 146.29 134.77
EXPENSES
Cost Of Materials Consumed 114.57 120.24
Purchase Of Stock-In Trade 183 147.94
Operating And Direct Expenses
Changes In Inventories Of FG,WIP And Stock-In Trade -13.67 67.67
Employee Benefit Expenses 144.73 136.3
Finance Costs 100.08 67.88
Depreciation And Amortisation Expenses 262.79 262.1
Other Expenses 153.1 123.43
Total Expenses 149.74 139.66
Profit/Loss Before Exceptional, ExtraOrdinary Items And Tax 125.68 105.61
Exceptional Items
Profit/Loss Before Tax 125.68 100.92
Tax Expenses-Continued Operations
Current Tax 185.25 139.01
Deferred Tax 4,802.43 8,381.40
Tax For Earlier Years 0 0
Total Tax Expenses 142.37 62.52
Profit/Loss After Tax And Before ExtraOrdinary Items 120.36 113.17
Profit/Loss From Continuing Operations 120.36 113.17
Profit/Loss For The Period 120.36 113.17
Minority Interest -73.23 12.54
Share Of Profit/Loss Of Associates 67.87 10.99
Consolidated Profit/Loss After MI And Associates 129.38 119.46
Mar-17 Mar-16 Mar-15

129.12 122.49 100


216.41 0 100
128.26 123.71 100
88.52 61.48 100
126.87 121.55 100
138.14 125.77 100
127.03 121.61 100

114.23 111.71 100


117.62 106.87 100

-32.24 -18.46 100


133.45 123.32 100
94.71 122.78 100
262.12 149.44 100
116.59 113.39 100
135.96 124.5 100
73.88 104.4 100

73.88 104.4 100

118.8 116.51 100


8,078.71 3,737.20 100
0 0 100
44.94 82.89 100
83.11 111.26 100
83.11 111.26 100
83.11 111.26 100
60.29 48.66 100
27.63 47.51 100
85.23 115.18 100
Trend analysis of Profit & Loss account of Cipla ------------------- in Rs. Cr. -------------------
Mar 19 Mar-18

INCOME
Revenue From Operations [Gross] 144.82 133.37
Less: Excise/Sevice Tax/Other Levies 0 58.28
Revenue From Operations [Net] 146.26 134.12
Other Operating Revenues 87.68 118.68
Total Operating Revenues 144.22 133.58
Other Income 287.87 216.04
Total Revenue
EXPENSES 146.29 134.77
Mar-17 Mar-16 Mar-15

Revenue
129.12 122.49 100 100%
216.41 0 100 80%
128.26 123.71 100 60%
88.52 61.48 100
40%
126.87 121.55 100
20%
138.14 125.77 100
0%
127.03 121.61 100 Mar 19 Mar 18 Mar 17 Mar 16
------------------- in Rs. Cr. -------------------

Row 61 INCOME
Revenue From Operations [Gross] Less: Excise/Sevice Tax/
Revenue From Operations [Net] Other Operating Revenue
Total Operating Revenues Other Income
Total Revenue
venue

Mar 17 Mar 16 Mar 15


- in Rs. Cr. -------------------

INCOME
Less: Excise/Sevice Tax/Other Levies
Other Operating Revenues
Other Income
Trend analysis of Profit & Loss account of Cipla ------------------- in Rs. Cr. -------------------
Mar 19 Mar-18 Mar-17 Mar-16

EXPENSES
Cost Of Materials Consumed 114.57 120.24 114.23 111.71
Purchase Of Stock-In Trade 183 147.94 117.62 106.87
Operating And Direct Expenses
Changes In Inventories Of FG,WIP And Stock-In Trade -13.67 67.67 -32.24 -18.46
Employee Benefit Expenses 144.73 136.3 133.45 123.32
Finance Costs 100.08 67.88 94.71 122.78
Depreciation And Amortisation Expenses 262.79 262.1 262.12 149.44
Other Expenses 153.1 123.43 116.59 113.39
Total Expenses
Profit/Loss Before Exceptional, ExtraOrdinary Items And Tax 149.74
125.68 139.66
105.61 135.96
73.88 124.5
104.4
Mar-15 Expenses
100%
100 0%
100 Mar 15 Mar 16 Mar 17 Mar 18 Mar 19

EXPENSES
100
Cost Of Materials Consumed
100
100 Purchase Of Stock-In Trade
100 Operating And Direct Expenses
100 Changes In Inventories Of FG,WIP And Stock-In Trade
100 Employee Benefit Expenses
Finance Costs
Depreciation And Amortisation Expenses
Other Expenses
Total Expenses
Trend analysis of Profit & Loss account of Cipla ------------------- in Rs. Cr. -------------------
Mar 19 Mar-18 Mar-17 Mar-16

Profit/Loss Before Exceptional, ExtraOrdinary Items And Tax 125.68 105.61 73.88 104.4
Mar-15

100
Chart Title
120

100

80

60

40

20

0
Mar-18 Mar-17 Mar-16 Mar-15
15
Trend analysis of Profit & Loss account of Cipla ------------------- in Rs. Cr. -------------------
Mar 19 Mar-18 Mar-17 Mar-16
Profit/Loss Before Exceptional, ExtraOrdinary Items And Tax 125.68 105.61 73.88 104.4
Profit/Loss For The Period 120.36 113.17 83.11 111.26
Minority Interest -73.23 12.54 60.29 48.66
Share Of Profit/Loss Of Associates 67.87 10.99 27.63 47.51
Consolidated Profit/Loss After MI And Associates 129.38 119.46 85.23 115.18
Mar-15
100
Profit / Loss
100 100%
100 80%
100 60%
100 40%
20%
0%
Mar 19 Mar 18 Mar 17 Mar 16 Mar 15
------------------- in Rs. Cr. -------------------

Row 61
Profit/Loss Before Exceptional, ExtraOrdinary Items And Tax
Profit/Loss For The Period
Minority Interest
Share Of Profit/Loss Of Associates
Consolidated Profit/Loss After MI And Associates
Trend analysis of Profit & Loss account of -------------------
Cipla in Rs. Cr. -------------------
Mar 19 Mar-18 Mar-17
INCOME
Tax Expenses-Continued Operations
Current Tax 185.25 139.01 118.8
Deferred Tax 4,802.43 8,381.40 8,078.71
Tax For Earlier Years 0 0 0
Total Tax Expenses 142.37 62.52 44.94
Mar-16 Mar-15

Tax
116.51 100 100%
3,737.20 100 80%
0 100 60%
82.89 100 40%
20%
0%
1

Trend analysis of Profit & Loss account of Cipla

Current Tax
Deferred Tax
Tax For Earlier Years
Consolidated Profit/Loss After MI And Associates
t of Cipla

Associates

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