Balance Sheet

As at March 31, 2017

Rupees Million
As at As at As at
March 31, March 31, April 1,
Note 2017 2016 2015
ASSETS
NON-CURRENT ASSETS
PROPERTY, PLANT AND EQUIPMENT 4 15,591.12 16,745.07 17,320.15
CAPITAL WORK-IN-PROGRESS 4 3,134.36 1,045.15 790.38
INTANGIBLE ASSETS 5 88.51 84.64 3.68
INTANGIBLE ASSETS (UNDER DEVELOPMENT) - - 69.11
FINANCIAL ASSETS
(i) Investments 6 7,636.80 6,993.67 7,313.18
(ii) Trade Receivables 7 - - -
(iii) Other Financial Assets 8 1,439.20 2,598.35 1,914.34
TAX ASSETS (NET) 9 807.01 915.96 801.08
OTHER NON-CURRENT ASSETS 10 2,588.31 2,358.98 2,407.12
TOTAL NON-CURRENT ASSETS 31,285.31 30,741.82 30,619.04
CURRENT ASSETS
INVENTORIES 11 413.33 415.23 390.92
FINANCIAL ASSETS
(i) Trade Receivables 12 1,692.10 1,860.29 1,886.67
(ii) Cash and Cash Equivalents 13 67.90 57.90 129.77
(iii) Other Bank Balances 14 30.10 37.71 106.91
(iv) Other Financial Assets 15 511.89 50.45 81.30
OTHER CURRENT ASSETS 16 790.98 410.03 399.77
TOTAL CURRENT ASSETS 3,506.30 2,831.61 2,995.34
TOTAL ASSETS 34,791.61 33,573.43 33,614.38
EQUITY AND LIABILITIES
EQUITY
EQUITY SHARE CAPITAL 17 1,143.14 1,143.14 1,143.14
OTHER EQUITY 18 26,538.42 25,735.21 26,144.62
TOTAL EQUITY 27,681.56 26,878.35 27,287.76
LIABILITIES
NON-CURRENT LIABILITIES
FINANCIAL LIABILITIES
(i) Borrowings 19 1,519.41 271.82 668.25
(ii) Other Financial Liabilities 20 25.62 45.98 52.20
EMPLOYEE BENEFIT OBLIGATIONS 23 209.96 169.56 166.17
OTHER NON-CURRENT LIABILITIES 21 2.33 3.64 6.42
DEFERRED TAX LIABILITIES (NET) 22 1,741.20 1,919.75 1,908.63
TOTAL NON-CURRENT LIABILITIES 3,498.52 2,410.75 2,801.67
CURRENT LIABILITIES
FINANCIAL LIABILITIES
(i) Borrowings 24 1,159.69 1,848.50 1,038.75
(ii) Trade Payables 25 1,295.12 1,187.74 1,090.38
(iii) Other Financial Liabilities 26 427.35 559.85 543.71
OTHER CURRENT LIABILITIES 27 578.66 565.41 800.90
EMPLOYEE BENEFIT OBLIGATIONS 23 150.71 122.83 51.21
TOTAL CURRENT LIABILITIES 3,611.53 4,284.33 3,524.95
TOTAL EQUITY AND LIABILITIES 34,791.61 33,573.43 33,614.38
Balance Sheet
as at March 31, 2018
Rupees Million
Note As at As at As at
March 31, 2018 March 31, 2017 April 1, 2016
(Restated) (Restated)
ASSETS
NON- CURRENT ASSETS
PROPERTY, PLANT AND EQUIPMENT 4 22,306.45 17,750.83 19,031.95
CAPITAL WORK-IN-PROGRESS 1,475.95 3,212.51 1,153.65
GOODWILL ON CONSOLIDATION 3,082.50 3,082.50 3,184.34
OTHER INTANGIBLE ASSETS 4 87.89 89.30 85.67
FINANCIAL ASSETS
(i) Investments Accounted For Using Equity Method 6 2,436.03 1,903.33 1,828.10
(ii) Other Investments 5 328.27 742.57 760.11
(iii) Other non-current Financial Assets 7 1,303.00 1,022.45 1,502.05
TAX ASSETS (NET) 8 731.54 848.40 961.57
DEFERRED TAX ASSETS - NET 9 99.65 95.50 118.16
OTHER NON-CURRENT ASSETS 10 3,063.48 2,783.43 2,394.86
TOTAL NON-CURRENT ASSETS 34,914.76 31,530.82 31,020.46
CURRENT ASSETS
INVENTORIES 11 510.65 495.70 497.06
FINANCIAL ASSETS
(i) Investments 12 502.23 230.49 -
(ii) Trade receivables 13 2,237.88 1,810.89 2,012.97
(iii) Cash and cash equivalents 14 672.98 682.05 977.82
(iv) Bank balances other than (iii) above 15 1,087.21 881.06 702.91
(v) Other current financial assets 16 54.44 520.39 64.40
OTHER CURRENT ASSETS 17 761.69 740.70 464.31
TOTAL CURRENT ASSETS 5,827.08 5,361.28 4,719.47
TOTAL ASSETS 40,741.84 36,892.10 35,739.93
EQUITY AND LIABILITIES
EQUITY
EQUITY SHARE CAPITAL 18 1,143.14 1,143.14 1,143.14
OTHER EQUITY 19 27,684.78 26,663.36 25,975.14
EQUITY ATTRIBUTABLE TO OWNERS OF EIH LTD 28,827.92 27,806.50 27,118.28
NON CONTROLLING INTEREST 19 (v) 701.47 557.83 533.62
TOTAL EQUITY 29,529.39 28,364.33 27,651.90
LIABILITIES
NON-CURRENT LIABILITIES
FINANCIAL LIABILITIES
(i) Borrowings 20 2,932.51 2,141.83 901.57
(ii) Other Non Current Financial Liabilities 21 227.16 26.57 46.17
PROVISIONS 22 311.55 278.37 230.34
OTHER NON-CURRENT LIABILITIES 23 4.71 2.97 3.64
DEFERRED TAX LIABILITIES (NET) 24 1,965.84 1,917.04 2,085.34
TOTAL NON-CURRENT LIABILITIES 5,441.77 4,366.78 3,267.06
CURRENT LIABILITIES
FINANCIAL LIABILITIES
(i) Borrowings 25 1,399.72 1,167.38 1,849.45
(ii) Trade Payables 26 1,926.35 1,718.07 1,585.01
(iii) Other Current Financial Liabilities 27 1,472.12 494.09 650.38
TAX LIABILITIES - NET 28 11.71 4.06 3.88
PROVISIONS 29 210.88 150.75 122.86
OTHER CURRENT LIABILITIES 30 749.90 626.64 609.39
TOTAL CURRENT LIABILITIES 5,770.68 4,160.99 4,820.97
TOTAL LIABILITIES 11,212.45 8,527.77 8,088.03
TOTAL EQUITY AND LIABILITIES 40,741.84 36,892.10 35,739.93
Balance Sheet
as at March 31, 2019
Rupees Million
Note As at As at
March 31, 2019 March 31, 2018
ASSETS
NON- CURRENT ASSETS
PROPERTY, PLANT AND EQUIPMENT 4A 21,700.84 22,306.45
CAPITAL WORK-IN-PROGRESS 786.11 1,475.95
GOODWILL ON CONSOLIDATION 4B 3,398.75 3,082.50
OTHER INTANGIBLE ASSETS 4A 75.58 87.89
INVESTMENT PROPERTY 4A 1,106.88 -
FINANCIAL ASSETS
(i) Investments Accounted For Using Equity Method 6 3,440.10 2,436.03
(ii) Other Investments 5 362.02 328.27
(iii) Other non-current Financial Assets 7 407.33 1,303.00
TAX ASSETS (NET) 8 787.21 731.54
DEFERRED TAX ASSETS (NET) 9 98.57 99.65
OTHER NON-CURRENT ASSETS 10 3,675.59 3,063.48
TOTAL NON-CURRENT ASSETS 35,838.98 34,914.76
CURRENT ASSETS
INVENTORIES 11 597.85 510.65
FINANCIAL ASSETS
(i) Investments 12 481.99 502.23
(ii) Trade receivables 13 2,480.58 2,237.88
(iii) Cash and cash equivalents 14 984.12 672.98
(iv) Bank balances other than (iii) above 15 1,425.83 1,087.21
(v) Other current financial assets 16 66.69 54.44
OTHER CURRENT ASSETS 17 642.03 761.69
TOTAL CURRENT ASSETS 6,679.09 5,827.08
TOTAL ASSETS 42,518.07 40,741.84
EQUITY AND LIABILITIES
EQUITY
EQUITY SHARE CAPITAL 18 1,143.14 1,143.14
OTHER EQUITY 19 28,790.80 27,684.78
EQUITY ATTRIBUTABLE TO OWNERS OF EIH LTD 29,933.94 28,827.92
NON CONTROLLING INTEREST 886.17 701.47
TOTAL EQUITY 30,820.11 29,529.39
LIABILITIES
NON-CURRENT LIABILITIES
FINANCIAL LIABILITIES
(i) Borrowings 20 2,751.23 2,932.51
(ii) Other Non Current Financial Liabilities 21 311.96 227.16
PROVISIONS - NON-CURRENT 22 251.03 311.55
OTHER NON-CURRENT LIABILITIES 23 21.54 4.71
DEFERRED TAX LIABILITIES (NET) 24 1,848.30 1,965.84
TOTAL NON-CURRENT LIABILITIES 5,184.06 5,441.77
CURRENT LIABILITIES
FINANCIAL LIABILITIES
(i) Borrowings 25 2,246.57 1,399.72
(ii) Trade Payables
Total outstanding dues of micro enterprises and small enterprises 26A 0.95 3.44
Total outstanding dues of creditors other than micro enterprises and 26B 2,298.18 1,922.91
small enterprises
(iii) Other Current Financial Liabilities 27 761.56 1,472.12
TAX LIABILITIES (NET) 28 17.22 11.71
PROVISIONS - CURRENT 29 240.97 210.88
OTHER CURRENT LIABILITIES 30 948.45 749.90
TOTAL CURRENT LIABILITIES 6,513.90 5,770.68
TOTAL LIABILITIES 11,697.96 11,212.45
TOTAL EQUITY AND LIABILITIES 42,518.07 40,741.84

See accompanying notes to the Financial Statements

Balance Sheet
as at March 31, 2020
Rupees Million
Notes As at March 31, As at March 31,
2020 2019
ASSETS
NON-CURRENT ASSETS
PROPERTY, PLANT AND EQUIPMENT 4 18,238.54 19,314.24
RIGHT-OF-USE-ASSET 5 3,874.39 -
CAPITAL WORK-IN-PROGRESS 1,129.34 639.00
INTANGIBLE ASSETS 6 78.54 73.42
INVESTMENT PROPERTY 7 1,084.83 1,106.88
FINANCIAL ASSETS
(i) Investments 8 8,121.66 8,285.22
(ii) Other non-current financial assets 9 1,805.82 1,758.95
TAX ASSETS (Net) 10 557.42 743.46
OTHER NON-CURRENT ASSETS 11 934.45 3,139.39
TOTAL NON-CURRENT ASSETS 35,824.99 35,060.56
CURRENT ASSETS
INVENTORIES 12 522.71 503.59
FINANCIAL ASSETS
(i) Trade receivables 13 1,906.58 2,249.20
(ii) Cash and cash equivalents 14 51.96 58.28
(iii) Other bank balances 15 33.18 32.75
(iv) Other current financial assets 16 53.48 46.32
OTHER CURRENT ASSETS 17 745.28 568.85
TOTAL CURRENT ASSETS 3,313.19 3,458.99
TOTAL ASSETS 39,138.18 38,519.55
EQUITY AND LIABILITIES
EQUITY
EQUITY SHARE CAPITAL 18 1,143.14 1,143.14
OTHER EQUITY 19 28,049.17 27,407.76
TOTAL EQUITY 29,192.31 28,550.90
LIABILITIES
NON-CURRENT LIABILITIES
FINANCIAL LIABILITIES
(i) Borrowings 20 1,832.14 2,098.63
(ii) Lease liabilities 1,148.43 -
(iii) Other non-current financial liabilities 21 78.96 91.98
PROVISIONS - NON-CURRENT 22 244.14 243.95
OTHER NON-CURRENT LIABILITIES 23 11.17 14.93
DEFERRED TAX LIABILITIES - NET 24 1,236.44 1,599.17
TOTAL NON-CURRENT LIABILITIES 4,551.28 4,048.66
CURRENT LIABILITIES
FINANCIAL LIABILITIES
(i) Borrowings 25 1,865.28 2,246.64
(ii) Trade payables
Total outstanding dues of micro enterprises and small enterprises 26 11.91 0.77
Total outstanding dues of creditors other than micro 27 1,692.50 1,957.29
enterprises and small enterprises
(iii) Lease liabilities 31.82 -
(iv) Other current financial liabilities 28 660.14 655.49
PROVISIONS - CURRENT 29 191.20 161.57
OTHER CURRENT LIABILITIES 30 941.74 898.23
TOTAL CURRENT LIABILITIES 5,394.59 5,919.99
TOTAL LIABILITIES 9,945.87 9,968.65
TOTAL EQUITY AND LIABILITIES 39,138.18 38,519.55