BALANCE SHEET OF RELIANCE INDUSTRIES

BALANCE SHEET OF RELIANCE Mar-20 Mar-19 Mar-18

INDUSTRIES (in Rs. Cr.)
12 mths 12 mths 12 mths
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 6,339.00 6,339.00 6,335.00
TOTAL SHARE CAPITAL 6,339.00 6,339.00 6,335.00
Reserves and Surplus 384,875.00 398,983.00 308,297.00
TOTAL RESERVES AND SURPLUS 384,875.00 398,983.00 308,297.00

TOTAL SHAREHOLDERS FUNDS 391,214.00 405,322.00 314,632.00

NON-CURRENT LIABILITIES
Long Term Borrowings 194,402.00 118,098.00 81,596.00
Deferred Tax Liabilities [Net] 50,556.00 47,317.00 27,926.00
Other Long Term Liabilities 3,434.00 504 504
Long Term Provisions 1,410.00 2,483.00 2,205.00
TOTAL NON-CURRENT LIABILITIES 249,802.00 168,402.00 112,231.00

CURRENT LIABILITIES
Short Term Borrowings 59,899.00 39,097.00 15,239.00
Trade Payables 71,048.00 88,241.00 88,675.00
Other Current Liabilities 198,662.00 73,900.00 85,815.00
Short Term Provisions 1,073.00 783 918
TOTAL CURRENT LIABILITIES 330,682.00 202,021.00 190,647.00
TOTAL CAPITAL AND LIABILITIES 971,699.00 775,745.00 617,525.00

ASSETS
NON-CURRENT ASSETS
Tangible Assets 297,854.00 194,895.00 191,879.00
Intangible Assets 8,624.00 8,293.00 9,085.00
Capital Work-In-Progress 15,638.00 105,155.00 92,581.00
Other Assets 0 0 0
FIXED ASSETS 334,443.00 314,745.00 300,447.00
Non-Current Investments 421,793.00 272,043.00 171,945.00
Deferred Tax Assets [Net] 0 0 0
Long Term Loans And Advances 44,348.00 31,806.00 17,699.00
Other Non-Current Assets 4,461.00 4,287.00 3,522.00
TOTAL NON-CURRENT ASSETS
CURRENT ASSETS
Current Investments 70,030.00 59,640.00 53,277.00
Inventories 38,802.00 44,144.00 39,568.00
Trade Receivables 7,483.00 12,110.00 10,460.00
Cash And Cash Equivalents 8,485.00 8,485.00 8,485.00
Short Term Loans And Advances 15,028.00 4,876.00 3,533.00
OtherCurrentAssets 26,826.00 28,326.00 14,343.00
TOTAL CURRENT ASSETS 166,654.00 152,864.00 123,912.00
TOTAL ASSETS 971,699.00 775,745.00 617,525.00
OTHER ADDITIONAL INFORMATION

CONTINGENT LIABILITIES,
COMMITMENTS
Contingent Liabilities 45,924.00 111,869.00 66,970.00
CIF VALUE OF IMPORTS
Raw Materials 0 0 0
Stores, Spares And Loose Tools 0 0 0
Trade/Other Goods 0 0 0
Capital Goods 0 0 0
EXPENDITURE IN FOREIGN
EXCHANGE
Expenditure In Foreign Currency 260,280.00 307,558.00 221,977.00
REMITTANCES IN FOREIGN
CURRENCIES FOR DIVIDENDS
Dividend Remittance In Foreign -- -- --
Currency
EARNINGS IN FOREIGN EXCHANGE

FOB Value Of Goods -- -- --

Other Earnings 284,196.00 214,337.00 169,763.00
BONUS DETAILS
Bonus Equity Share Capital 5,188.89 5,188.89 5,188.89
NON-CURRENT INVESTMENTS
Non-Current Investments Quoted 27,475.00 12,937.00 12,182.00
Market Value
Non-Current Investments Unquoted 394,521.00 259,314.00 160,045.00
Book Value
CURRENT INVESTMENTS
Current Investments Quoted Market 31,814.00 24,017.00 13,133.00
Value
Current Investments Unquoted Book 38,216.00 35,623.00 40,144.00
Value

PROFIT & LOSS OF RELIANCE INDUSTRIES

PROFIT & LOSS ACCOUNT OF Mar-20 Mar-19 Mar-18
RELIANCE INDUSTRIES (in Rs. Cr.)

12 mths 12 mths 12 mths

INCOME
REVENUE FROM OPERATIONS 366,177.00 401,583.00 315,357.00
[GROSS]
Less: Excise/Sevice Tax/Other Levies 29,224.00 29,967.00 25,315.00

REVENUE FROM OPERATIONS 336,953.00 371,616.00 290,042.00

[NET]
TOTAL OPERATING REVENUES 336,953.00 371,616.00 290,042.00
Other Income 13,566.00 8,822.00 8,220.00
TOTAL REVENUE 350,519.00 380,438.00 298,262.00
EXPENSES
Cost Of Materials Consumed 237,342.00 265,288.00 198,029.00
Operating And Direct Expenses 21,424.00 24,839.00 0
Changes In Inventories Of FG,WIP And 77 -3,294.00 -3,232.00
Stock-In Trade
Employee Benefit Expenses 6,067.00 5,834.00 4,740.00
Finance Costs 12,105.00 9,751.00 4,656.00
Depreciation And Amortisation 9,728.00 10,558.00 9,580.00
Expenses
Other Expenses 14,306.00 14,252.00 31,496.00
TOTAL EXPENSES 305,958.00 333,071.00 252,537.00
PROFIT/LOSS BEFORE 44,561.00 47,367.00 45,725.00
EXCEPTIONAL, EXTRAORDINARY
ITEMS AND TAX

Exceptional Items -4,245.00 0 0

PROFIT/LOSS BEFORE TAX 40,316.00 47,367.00 45,725.00
TAX EXPENSES-CONTINUED
OPERATIONS
Current Tax 7,200.00 9,440.00 8,953.00
Less: MAT Credit Entitlement 0 0 0
Deferred Tax 2,213.00 2,764.00 3,160.00
Tax For Earlier Years 0 0 0
TOTAL TAX EXPENSES 9,413.00 12,204.00 12,113.00
PROFIT/LOSS AFTER TAX AND 30,903.00 35,163.00 33,612.00
BEFORE EXTRAORDINARY ITEMS

PROFIT/LOSS FROM CONTINUING 30,903.00 35,163.00 33,612.00

OPERATIONS
PROFIT/LOSS FOR THE PERIOD 30,903.00 35,163.00 33,612.00
OTHER ADDITIONAL INFORMATION

EARNINGS PER SHARE

Basic EPS (Rs.) 48.42 55.48 53.08
Diluted EPS (Rs.) 48.72 55.47 53.04
VALUE OF IMPORTED AND
INDIGENIOUS RAW MATERIALS
STORES, SPARES AND LOOSE
TOOLS

Imported Raw Materials 0 0 0

Indigenous Raw Materials 0 0 0
STORES, SPARES AND LOOSE
TOOLS
Imported Stores And Spares 0 0 0
Indigenous Stores And Spares 0 0 0
DIVIDEND AND DIVIDEND
PERCENTAGE
Equity Share Dividend 3,852.00 3,554.00 3,255.00
Tax On Dividend 732 728 661
Equity Dividend Rate (%) 65 65 60
 RATIO ANALYSIS

TPYES OF RATIO :-

1. Liquidity Ratio
a) current ratio

2020 2019 2018

current assets 166,654.00 152,864.00 123,912.00
current liabilities 330,682.00 202,021.00 190,647.00
current ratio 0.503970582 0.756673811138 0.649955152717

current ratio
0.8
0.7
0.6
0.5
0.4
0.3
0.2
0.1
0
2020 2019 2018

current ratio

b)Quick Ratio

2020 2019 2018

quick assets 127,852 108,720 84,344
current liabilities 330,682.00 202,021.00 190,647.00
quick ratio 0.3866312651 0.538161874261 0.442409269488

quick ratio
0.6
0.5
0.4
0.3
0.2
0.1
0
2020 2019 2018

quick ratio
c) Cash Ratio

2020 2019 2018

cash and cash equivalents 8,485.00 8,485.00 8,485.00
current liabilities 330,682.00 202,021.00 190,647.00
cash ratio 0.0256590924 0.042000584098 0.044506338941

cash ratio
0.05
0.04
0.03
0.02
0.01
0
2020 2019 2018

cash ratio

2.Turnover Ratio
1)working capital

a)RTR

2020 2019 2018

Revenue 350,519.00 380,438.00 298,262.00
avg. receivables 7,483.00 12,110.00 10,460.00
RTR 46.842041962 31.4151940545 28.51453154876

no. of days required to recover the receivables -

year 2020 2019 2018

credit period or days required 7.7921453616 11.61858173999 12.80049084362

credit period or days required

14
12
10
8
6
4
2
0
1 2 3

credit period or days required

b) ITR
 2020 2019 2018
COGS 23,811.00 261,994.00 194,797
AVG. inventories 38,802.00 44,144.00 39,568.00
ITR 0.6136539354 5.934985501993 4.923094419733

Inventory conversion period

year 2020 2019 2018

days required 594.79778254 61.49972900143 74.14036150454

days required
700
600
500
400
300
200
100
0
1 2 3

days required

c) Payable Ratio

2020 2019 2018

COGS 23,811.00 261,994.00 194,797
Avg.payables 71,048.00 88,241.00 88,675.00
PTR 0.3351396239 2.969073333258 2.196752184945

No. of days taking to pay the payables -

year 2020 2019 2018

days required 1089.0983159 122.9339794041 166.1543812276

days required
1200
1000
800
600
400
200
0
1 2 3

days required

d) Working Capital Turnover Ratio

 2020 2019 2018
COGS 23,811.00 261,994.00 194,797
Working capital -164,028 -49,157 -66,735
WCTR -0.14516424 -5.329739406392 -2.91896306286

WCTR
0
2020 2019 2018
-1
-2
-3
-4
-5
-6

WCTR

e) Fixed Assets Turnover Ratio

2020 2019 2018

Revenue 350,519.00 380,438.00 298,262.00
Fixed assets 334,443.00 314,745.00 300,447.00
FATR 1.0480679817 1.208718168676 0.992727502688

FATR
1.4
1.2
1
0.8
0.6
0.4
0.2
0
2020 2019 2018

FATR

f) Cash Turnover Ratio

2020 2019 2018

Revenue 350,519.00 380,438.00 298,262.00
cash and cash equivalents 8,485.00 8,485.00 8,485.00
CTR 41.310430171 44.83653506187 35.1516794343

CTR
50
40
30
20
 CTR
50
40
30
20
10
0
2020 2019 2018

CTR

g) Total Assets Turnover Ratio

2020 2019 2018

revenue 350,519.00 380,438.00 298,262.00
avg. total assets 971,699.00 775,745.00 617,525.00
TATR 0.3607279621 0.490416309483 0.482995830128

TATR
0.6
0.5
0.4
0.3
0.2
0.1
0
2020 2019 2018

TATR

3. Solvency Ratio

a) Debt Equity Ratio

2020 2019 2018

total liabilities 330,682.00 202,021.00 190,647.00
total shareholders equity 391,214.00 405,322.00 314,632.00
debt equity ratio 0.845271386 0.498421008482 0.605936459101

debt equity ratio

0.9
0.8
0.7
0.6
0.5
0.4
0.3
0.2
0.1
0
2020 2019 2018

debt equity ratio

 0.5
0.4
0.3
0.2
0.1
0
2020 2019 2018

debt equity ratio

b) Properietory Ratio

2020 2019 2018

stock holders Equity 391,214.00 405,322.00 314,632.00
total assets 971,699.00 775,745.00 617,525.00
proprietory ratio 0.4026082151 0.52249386074 0.509504878345

proprietory ratio
0.6
0.5
0.4
0.3
0.2
0.1
0
2020 2019 2018

proprietory ratio

c) Debt to Total Assets

2020 2019 2018

total liabilities 330,682.00 202,021.00 190,647.00
total assests 971,699.00 775,745.00 617,525.00
debt to total assets 0.340313204 0.260421916996 0.308727581879

debt to total assets

0.4
0.35
0.3
0.25
0.2
0.15
0.1
0.05
0
2020 2019 2018

debt to total assets

d) Fixed Assets to Proprietory funds

2020 2019 2018

Fixed Assets 334,443.00 314,745.00 300,447.00
Proprietory fund 391,214.00 405,322.00 314,632.00
Fixed Assets to Proprietory Funds 0.8548850501 0.776530758261 0.95491558392

Fixed Assets to Proprietory Funds

1.2
1
0.8
0.6
0.4
0.2
0
2020 2019 2018

Fixed Assets to Proprietory Funds

4. Profitability Ratio
a) Gross Profit Ratio

2020 2019 2018

Gross Profit 326,708 118,444 103,465
Revenue 350,519.00 380,438.00 298,262.00
Gross Profit Ratio 0.9320693029 0.311335881274 0.346893000114

Gross Profit Ratio

1
0.8
0.6
0.4
0.2
0
2020 2019 2018

Gross Profit Ratio