FINANCIAL ACCOUNTING AND REPORTING

INDIVIDUAL ASSIGNMENT 2

REPORTING AND ANALYSING THE FINANCIAL

REPORT OF 2019-20 OF AJANTA PHARMA
LIMITED

Ajanta Pharma Ltd.

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 1. List two assets having highest proportion in the total assets of the
company. Write their percentage weight in the total assets.

Property, plant and % of total

Inventories Total asset
equipment assets
1343.74 Cr 436.19 Cr 3049.15 Cr 58.37%

2. What is the proportion of Intangible assets in the total assets of the

company?

Proportion of I.A to
Total Intangible asset Total asset
T.A
10.57 Cr 3049.15 Cr 0.34:100

3. What is the proportion of Non-current investments in the total assets?

Proportion of N.A to
Non-current investment Total asset
T.A
1634..7 Cr 3049.15 Cr 0.53:1

4. What is the proportion of the trade receivables in relation to the revenue

of the company?

Proportion of T.R to
Trade receivables Revenue
Revenue
734.24 Cr 2,196 Cr 0.33:1

5. What is the proportion of current liabilities to current assets?

Proportion of CL to
Current Liabilities Current Assets
CA
474.94 Cr 1415.08 Cr 0.33:1

6. What are the company’s contingent liabilities? List any 2

The total contingent liabilities of the Ajanta Pharma is 50.13 Cr.

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 - Financial guarantees aggregating to H 45.40 Crore
(Previous Year H 41.42) given to third party on behalf of
subsidiaries for contractual obligations.
- Excise duty, Service Tax, VAT and GST disputed by the
Company

7. What is the turnover of the company for the current year and the
previous year? How much is the change in turnover compared to the last
year?

2020 2019 Difference

2,196 Cr 1,773 Cr 423 Cr

8. What is the profit before tax (PBT) for the current year and the previous
year? Compute the change in PBT compared to the previous year?

2020 2019 Difference

612.67 Cr 513.5 Cr 99.66 Cr

9. What is the profit after tax (PAT) for the current year and the previous
year? Compute the change in PAT compared in Profit after tax to the
previous year?

2020 2019 Difference

441 Cr 392 Cr 49 Cr

10.How much dividend company had distributed in the previous year?

Compute the change compared in dividend compared to the previous
year?

2020 2019 Difference

113.44 Cr 79.12 Cr 34.32 Cr

11.What are the company’s major items of revenues? How these items have
changed in percentage terms as compared to the previous financial year?

Particulars 2020 2019 % Change

Finished goods 1910.67 1521.02 25.61%
Stock-in-trade 647.85 493.09 31.38%
Export
26.07 38.92 -33.01%
incentives

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 Others 3.28 2.34 40.17%

12.What was the total amount spent on employees? What is the percentage
to total revenue?

Total Amount spent on

Total revenue % of Total revenue
employees
485.59 Cr 2380.40 Cr 20.37%

13.What is the absolute amount and proportion of finance costs (Interest) to

the total revenues?

Proportion of F.C to
Finance cost Total revenue
T.A
9.10 Cr 2380.40 Cr 0.38:100

Reference

 https://www.bseindia.com/bseplus/AnnualReport/532331/5323310320.pdf

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