GODREJ LTD

Balance Sheet
as at Mrach 31 2020

Particulars 31st March 20

1 Assets
1 Non-current assets
a)property plant and equipment 363,503
b)capital work in progress 91,686
c)right of use asset 10,185
d)intagible asset 8,359
e)intangible assets under developmenmt 1,692
f)financial assets
i) investments 32,022
ii)loans 473
iii)other financial assets 460
g)non current tax assets net 1,724
h)other non current assets 4,856
Total Non current assets 514,960
2 Current assets
a)inventories 87,950
b)financial assets
i)trade receivables 70,466
ii)cash and cash equivalents 2,017
iii)bank balance other than cash and cash equivalents 642
iv)loans 5,032
v)other financial assets 2,161
c)other current assets 11,274
d)assets held for sale
Total current assets 179,542
total assets 694,502
2 Equity and liabilities
1)Equity
a)equity share capital 4,045
b)other equity 288,695
Total equity 292,740
2)Non-current liabilities
a)financial liabilities
i)borrowings 140,199
ii)lease liabilities 6,375
iii) other financial liabilities 10,072
b)provisions 3,819
c)deffered tax liability 26,111
Total non current liabilities 186,576
3) Current liabilities
a)financial liabilities
i)borrowings 16,559
 ii)lease liabilities 42,258
iii)trade payables
total outstanding dues of micro enterprise and small enterprices 1756
total outstanding dues of creditors and other than micro enterprise 115,381
and small enterprise.
iv)other financial liabilities 57291
b)provisions 12165
c)current tax liabilities 1457
d)other current liabiliteies 8351
Total current liabilities 215186
Total equity and liabilities 694502
As at March 2019 Increase/ Decrease Percentage

278,574 84,929 30%

71,889 19,797 28%
10,185
6,057 2,302 38%
3,055 -1,363 -45%
0
31,301 721 2%
408 65 16%
181 279 154%
5,733 -4,009 -70%
12,520 -7,664 -61%
409,718 105,242 26%
0
96,515 -8,565 -9%
0
72,646 -2,180 -3%
5,426 -3,409 -63%
548 94 17%
5,800 -768 -13%
3,525 -1,364 -39%
11,964 -690 -6%
44 -44 -100%
196,468 -16,926 -9%
606,186 88,316 15%
0
0
4,045 0 0%
271,059 17,636 7%
275,104 17,636 6%
0
0
100,272 39,927 40%
6,375
461 9,611 2085%
3683 136 4%
20771 5,340 26%
125187 61,389 49%
0
0
21431 -4,872 -23%
 42,258
0
547 1,209 221%
102,846 12,535 12%
0
58099 -808 -1%
9985 2,180 22%
4377 -2,920 -67%
5610 2,741 49%
205895 9,291 5%
606186 88,316 15%
Ceat ltd
Income statement
for the year ended mrach 31 2020

Particulars
1)Income
Revenue from operations
other income
Total income
2)Expenses
cost of material consumed
purchase of stock in trade
changes of inventories in finished goods, work in progress and stock in trade
employee benefit expenses
finance costs
depreciation and amortisation expenses
other expenses
Total expenses
3)Profit before exceptional items and tax
4)Exceptional items
5)profit before tax
6)Tax expense
current tax
deferred tax
7)Profit for the year
8)Other comprehensive income
a) items that will not be reclassified subsequently to the statement of profit and loss
i)remeasurement gains/(losses)on defined benefit plans
ii)income tax relating to above
b)items that will be reclassified subsequently to the statement of profit and loss
i)net movement of cash flow hedges
ii)income tax relating to above
Total other comprehensive income for the year
9)Total comprehensive income for the year (comprising profit and other comprehensive income for the year)
10) Earnings per equity share (of face value of RS 10 each)
a) Basic
b)Diluted
year ended march 31 2020 year ended 31 2019 Increase/decrease Percentage

658,111 683,130 0%
4134 5530 -1,396 -25%
662245 688660 -26,415 -4%
0
381597 427364 -45,767 -11%
2120 6,092 -3,972 -65%
1458 19425 -17,967 -92%
50054 49195 859 2%
12296 6451 5,845 91%
25540 17430 8,110 47%
152352 156151 -3,799 -2%
625417 643259 -17,842 -3%
36828 45401 -8,573 -19%
2975 4424 -1,449 -33%
33853 40977 -7,124 -17%
0
7,401 9009 -1,608 -18%
624 3077 -2,453 -80%
27076 28891 -1,815 -6%
0
0
695 798 -103 -13%
243 279 -36 -13%
0
3854 3792 62 2%
1347 1323 24 2%
2055 2988 -933 -31%
29131 25903 3,228 12%
0
66.94 71.42 -4 -6%
66.94 71.42 -4 -6%
Ceat LTd
Consolidated Balance Sheet
as at Mrach 31 2020

Particulars 31st March 2020

1 Assets
1 Non-current assets
a)property plant and equipment 363503
b)capital work in progress 91686
c)right of use asset 10185
d)intagible asset 8359
e)intangible assets under developmenmt 1692
f)financial assets
i) investments 32022
ii)loans 473
iii)other financial assets 460
g)non current tax assets net 1724
h)other non current assets 4856
Total Non current assets 514960
2 Current assets
a)inventories 87950
b)financial assets
i)trade receivables 70466
ii)cash and cash equivalents 2017
iii)bank balance other than cash and cash equivalents 642
iv)loans 5032
v)other financial assets 2161
c)other current assets 11274
d)assets held for sale
Total current assets 179542
total assets 694502
2 Equity and liabilities
1)Equity
a)equity share capital 4045
b)other equity 288695
Total equity 292740
2)Non-current liabilities
a)financial liabilities
i)borrowings 140199
ii)lease liabilities 6375
iii) other financial liabilities 10072
b)provisions 3819
c)deffered tax liability 26111
Total non current liabilities 186576
3) Current liabilities
a)financial liabilities
i)borrowings 16559
 ii)lease liabilities 42258
iii)trade payables
total outstanding dues of micro enterprise and small enterprices 1756
total outstanding dues of creditors and other than micro enterprise 115381
and small enterprise.
iv)other financial liabilities 57291
b)provisions 12165
c)current tax liabilities 1457
d)other current liabiliteies 8351
Total current liabilities 215186
Total equity and liabilities 694502
Percentage As at March 2019 Percentage

52% 278574 46%

71889 #DIV/0!
#DIV/0! #DIV/0!
207% 6057 150%
1% 3055 1%
0% 0%
#DIV/0! 31301 #DIV/0!
#DIV/0! 408 #DIV/0!
0% 181 0%
27% 5733 #DIV/0!
48% 12520 2716%
13484% 409718 11125%
0% 0%
47% 96515 77%
#DIV/0! #DIV/0!
#DIV/0! 72646 #DIV/0!
12% 5426 25%
2% 548 #DIV/0!
#DIV/0! 5800 #DIV/0!
123% 3525 644%
10% 11964 12%
#DIV/0! 44 #DIV/0!
313% 196468 338%
5709% 606186 6071%

1% 4045 1%
42% 271059 45%
42% 275104 45%
#DIV/0!
#DIV/0!
20% 100272 17%
1% #DIV/0!
1% 461 0%
1% 3683 1%
4% 20771 3%
27% 125187 21%
#DIV/0!
#DIV/0!
2% 21431 4%
 6% #DIV/0!
#DIV/0!
0% 547 0%
17% 102846 17%
#DIV/0!
8% 58099 10%
2% 9985 2%
0% 4377 1%
1% 5610 1%
31% 205895 34%
100% 606186 100%
Ceat ltd
Income statement
for the year ended mrach 31 2020

Particulars
1)Income
Revenue from operations
other income
Total income
2)Expenses
cost of material consumed
purchase of stock in trade
changes of inventories in finished goods, work in progress and stock in trade
employee benefit expenses
finance costs
depreciation and amortisation expenses
other expenses
Total expenses
3)Profit before exceptional items and tax
4)Exceptional items
5)profit before tax
6)Tax expense
current tax
deferred tax
7)Profit for the year
8)Other comprehensive income
a) items that will not be reclassified subsequently to the statement of profit and loss
i)remeasurement gains/(losses)on defined benefit plans
ii)income tax relating to above
b)items that will be reclassified subsequently to the statement of profit and loss
i)net movement of cash flow hedges
ii)income tax relating to above
Total other comprehensive income for the year
9)Total comprehensive income for the year (comprising profit and other comprehensive income for the year)
10) Earnings per equity share (of face value of RS 10 each)
a) Basic
b)Diluted
year ended march 31 2020 percentage year ended 31 2019 percentage

658,111 99% 683,130 99%

4134 1% 5530 1%
662245 100% 688660 100%
0% 0%
381597 58% 427364 62%
2120 0% 6,092 1%
1458 0% 19425 3%
50054 8% 49195 7%
12296 2% 6451 1%
25540 4% 17430 3%
152352 23% 156151 23%
625417 94% 643259 93%
36828 6% 45401 7%
2975 0% 4424 1%
33853 5% 40977 6%
0% 0%
7,401 1% 9009 1%
624 0% 3077 0%
27076 4% 28891 4%
0% 0%
0% 0%
695 0% 798 0%
243 0% 279 0%
0% 0%
3854 1% 3792 1%
1347 0% 1323 0%
2055 0% 2988 0%
29131 4% 25903 4%
0% 0%
66.94 0% 71.42 0%
66.94 0% 71.42 0%
Ceat ltd
Balance sheet
as at march 31 2019

Particulars
1 Assets
1 Non-current assets
a)property plant and equipment
b)capital work in progress
c)right of use asset
d)intagible asset
e)intangible assets under developmenmt
f)financial assets
i) investments
ii)loans
iii)other financial assets
g)non current tax assets net
h)other non current assets
Total Non current assets
2 Current assets
a)inventories
b)financial assets
i)trade receivables
ii)cash and cash equivalents
iii)bank balance other than cash and cash equivalents
iv)loans
v)other financial assets
c)other current assets
d)assets held for sale
Total current assets
total assets
2 Equity and liabilities
1)Equity
a)equity share capital
b)other equity
Total equity
2)Non-current liabilities
a)financial liabilities
i)borrowings
ii)lease liabilities
iii) other financial liabilities
b)provisions
c)deffered tax liability
Total non current liabilities
3) Current liabilities
a)financial liabilities
i)borrowings
ii)lease liabilities
iii)trade payables
total outstanding dues of micro enterprise and small enterprices
total outstanding dues of creditors and other than micro enterprise
and small enterprise.
iv)other financial liabilities
b)provisions
c)current tax liabilities
d)other current liabiliteies
Total current liabilities
Total equity and liabilities
 As at
March 31,
As at March 2019 2018 Increase/ Decrease Percentage

278,574 239,931 38,643 16%

71,889 15,247 56,642 371%
0 #DIV/0!
6,057 6,544 -487 -7%
3,055 939 2,116 225%
0 #DIV/0!
31,301 27,999 3,302 12%
408 304 104 34%
181 171 10 6%
5,733 3,915 1,818 46%
12,520 7,141 5,379 75%
409,718 302,191 107,527 36%
0 #DIV/0!
96,515 75,496 21,019 28%
4,006 -4,006 -100%
72,646 71,215 1,431 2%
5,426 6,964 -1,538 -22%
548 337 211 63%
5,800 4,902 898 18%
3,525 1,193 2,332 195%
11,964 10,615 1,349 13%
44 44 #DIV/0!
196,468 174,728 21,740 12%
606,186 476,919 129,267 27%
0 #DIV/0!
0 #DIV/0!
4,045 4,045 0 0%
271,059 250,637 20,422 8%
275,104 254,682 20,422 8%
0 #DIV/0!
0 #DIV/0!
100,272 27,230 73,042 268%
0 #DIV/0!
461 323 138 43%
3683 3,380 303 9%
20771 17,815 2,956 17%
125187 48,748 76,439 157%
0 #DIV/0!
 0 #DIV/0!
21431 14,364 7,067 49%
0 #DIV/0!
0 #DIV/0!
547 360 187 52%
102,846 84,211 18,635 22%
0 #DIV/0!
58099 57,001 1,098 2%
9985 5,014 4,971 99%
4377 2,867 1,510 53%
5610 9,672 -4,062 -42%
205895 173,489 32,406 19%
606186 476,919 129,267 27%
Ceat ltd
Income statement
for the year ended march 31 2019

Particulars
1)Income
Revenue from operations
other income
Total income
2)Expenses
cost of material consumed
purchase of stock in trade
changes of inventories in finished goods, work in progress and stock in trade
employee benefit expenses
finance costs
depreciation and amortisation expenses
other expenses
Total expenses
3)Profit before exceptional items and tax
4)Exceptional items
5)profit before tax
6)Tax expense
current tax
deferred tax
7)Profit for the year
8)Other comprehensive income
a) items that will not be reclassified subsequently to the statement of profit and loss
i)remeasurement gains/(losses)on defined benefit plans
ii)income tax relating to above
b)items that will be reclassified subsequently to the statement of profit and loss
i)net movement of cash flow hedges
ii)income tax relating to above
Total other comprehensive income for the year
9)Total comprehensive income for the year (comprising profit and other comprehensive income for the year)
10) Earnings per equity share (of face value of RS 10 each)
a) Basic
b)Diluted
year ended 31 2019 year ended 31 2018 Increase/decrease Percentage

683,130 638,191 44,939 7%

5530 5,681 -151 -3%
688660 643,872 44,788 7%
0 #DIV/0!
427364 365,033 62,331 17%
6,092 5,988 104 2%
19425 9,332 10,093 108%
49195 41,311 7,884 19%
6451 8,645 -2,194 -25%
17430 16,168 1,262 8%
156151 153,789 2,362 2%
643259 600,266 42,993 7%
45401 43,606 1,795 4%
4424 2,640 1,784 68%
40977 40,966 11 0%
0 #DIV/0!
9009 10,408 -1,399 -13%
3077 2,686 391 15%
28891 27,872 1,019 4%
0 #DIV/0!
0 #DIV/0!
798 1,043 -245 -23%
279 -361 640 -177%
0 #DIV/0!
3792 1,098 2,694 245%
1323 -380 1,703 -448%
2988 1,400 1,588 113%
25903 29,272 -3,369 -12%
0 #DIV/0!
71.42 69 3 4%
71.42 69 3 4%
Ceat ltd
Balance sheet
as at march 31 2019

Particulars
1 Assets
1 Non-current assets
a)property plant and equipment
b)capital work in progress
c)right of use asset
d)intagible asset
e)intangible assets under developmenmt
f)financial assets
i) investments
ii)loans
iii)other financial assets
g)non current tax assets net
h)other non current assets
Total Non current assets
2 Current assets
a)inventories
b)financial assets
i)trade receivables
ii)cash and cash equivalents
iii)bank balance other than cash and cash equivalents
iv)loans
v)other financial assets
c)other current assets
d)assets held for sale
Total current assets
total assets
2 Equity and liabilities
1)Equity
a)equity share capital
b)other equity
Total equity
2)Non-current liabilities
a)financial liabilities
i)borrowings
ii)lease liabilities
iii) other financial liabilities
b)provisions
c)deffered tax liability
Total non current liabilities
3) Current liabilities
a)financial liabilities
 i)borrowings
ii)lease liabilities
iii)trade payables
total outstanding dues of micro enterprise and small enterprices
total outstanding dues of creditors and other than micro enterprise
and small enterprise.
iv)other financial liabilities
b)provisions
c)current tax liabilities
d)other current liabiliteies
Total current liabilities
Total equity and liabilities
 As at
As at March 2019 percentage March 31, 2018 percentage

278,574 46% 239,931 50%

71,889 12% 15,247 3%
0% 0%
6,057 1% 6,544 1%
3,055 1% 939 0%
0% 0%
31,301 5% 27,999 6%
408 0% 304 0%
181 0% 171 0%
5,733 1% 3,915 1%
12,520 2% 7,141 1%
409,718 68% 302,191 63%
0% 0%
96,515 16% 75,496 16%
0% 4,006 1%
72,646 12% 71,215 15%
5,426 1% 6,964 1%
548 0% 337 0%
5,800 1% 4,902 1%
3,525 1% 1,193 0%
11,964 2% 10,615 2%
44 0% 0%
196,468 32% 174,728 37%
606,186 100% 476,919 100%

4,045 1% 4,045 1%
271,059 45% 250,637 53%
275,104 45% 254,682 53%
0% 0%
0% 0%
100,272 17% 27,230 6%
0% 0%
461 0% 323 0%
3683 1% 3,380 1%
20771 3% 17,815 4%
125187 21% 48,748 10%
0% 0%
0% 0%
 21431 4% 14,364 3%
0% 0%
0% 0%
547 0% 360 0%
102,846 17% 84,211 18%
0% 0%
58099 10% 57,001 12%
9985 2% 5,014 1%
4377 1% 2,867 1%
5610 1% 9,672 2%
205895 34% 173,489 36%
606186 100% 476,919 100%
Ceat ltd
Income statement

for the year ended march 31 2019

Particulars
1)Income
Revenue from operations
other income
Total income
2)Expenses
cost of material consumed
purchase of stock in trade
changes of inventories in finished goods, work in progress and stock in trade
employee benefit expenses
finance costs
depreciation and amortisation expenses
other expenses
Total expenses
3)Profit before exceptional items and tax
4)Exceptional items
5)profit before tax
6)Tax expense
current tax
deferred tax
7)Profit for the year
8)Other comprehensive income
a) items that will not be reclassified subsequently to the statement of profit and loss
i)remeasurement gains/(losses)on defined benefit plans
ii)income tax relating to above
b)items that will be reclassified subsequently to the statement of profit and loss
i)net movement of cash flow hedges
ii)income tax relating to above
Total other comprehensive income for the year
9)Total comprehensive income for the year (comprising profit and other comprehensive income for the year)
10) Earnings per equity share (of face value of RS 10 each)
a) Basic
b)Diluted
year ended 31 2019 percentage year ended 31 2018 percentage

683,130 99% 638,191 99%

5530 1% 5,681 1%
688660 100% 643,872 100%
0% 0%
427364 62% 365,033 57%
6,092 1% 5,988 1%
19425 3% 9,332 1%
49195 7% 41,311 6%
6451 1% 8,645 1%
17430 3% 16,168 3%
156151 23% 153,789 24%
643259 93% 600,266 93%
45401 7% 43,606 7%
4424 1% 2,640 0%
40977 6% 40,966 6%
0% 0%
9009 1% 10,408 2%
3077 0% 2,686 0%
28891 4% 27,872 4%
0% 0%
0% 0%
798 0% 1,043 0%
279 0% -361 0%
0% 0%
3792 1% 1,098 0%
1323 0% -380 0%
2988 0% 1,400 0%
25903 4% 29,272 5%
0% 0%
71.42 0% 69 0%
71.42 0% 69 0%
Ceat ltd
Balance sheet
as at march 31 2018

Particulars
1 Assets
1 Non-current assets
a)property plant and equipment
b)capital work in progress
c)right of use asset
d)intagible asset
e)intangible assets under developmenmt
f)financial assets
i) investments
ii)loans
iii)other financial assets
g)non current tax assets net
h)other non current assets
Total Non current assets
2 Current assets
a)inventories
b)financial assets
i)trade receivables
ii)cash and cash equivalents
iii)bank balance other than cash and cash equivalents
iv)loans
v)other financial assets
c)other current assets
d)assets held for sale
Total current assets
total assets
2 Equity and liabilities
1)Equity
a)equity share capital
b)other equity
Total equity
2)Non-current liabilities
a)financial liabilities
i)borrowings
ii)lease liabilities
iii) other financial liabilities
b)provisions
c)deffered tax liability
Total non current liabilities
3) Current liabilities
a)financial liabilities
 i)borrowings
ii)lease liabilities
iii)trade payables
total outstanding dues of micro enterprise and small enterprices
total outstanding dues of creditors and other than micro enterprise
and small enterprise.
iv)other financial liabilities
b)provisions
c)current tax liabilities
d)other current liabiliteies
Total current liabilities
Total equity and liabilities
As at
March 31, 2018 As at March 31 2017 Increase/ decrease Percentage

239,931 234,062 5,869 3%

15,247 4,877 10,370 213%
0 #DIV/0!
6,544 6,825 -281 -4%
939 939 #DIV/0!
0 #DIV/0!
27,999 19,439 8,560 44%
304 195 109 56%
171 289 -118 -41%
3,915 3,952 -37 -1%
7,141 2,324 4,817 207%
302,191 271,963 30,228 11%
0 #DIV/0!
75,496 92,344 -16,848 -18%
4,006 6,427 -2,421 -38%
71,215 59,205 12,010 20%
6,964 1,425 5,539 389%
337 322 15 5%
4,902 5,002 -100 -2%
1,193 1,155 38 3%
10,615 16,477 -5,862 -36%
0 #DIV/0!
174,728 182,357 -7,629 -4%
476,919 454,320 22,599 5%
0 #DIV/0!
0 #DIV/0!
4,045 4,045 0 0%
250,637 226,570 24,067 11%
254,682 230,615 24,067 10%
0 #DIV/0!
0 #DIV/0!
27,230 70,351 -43,121 -61%
0 #DIV/0!
323 1,666 -1,343 -81%
3,380 3,418 -38 -1%
18,783 14,509 4,274 29%
49,716 89,944 -40,228 -45%
0 #DIV/0!
0 #DIV/0!
 14,364 5,799 8,565 148%
0 #DIV/0!
84,854 74,958 9,896 13%
360 360 #DIV/0!
84,211 84,211 #DIV/0!
0 #DIV/0!
57,001 37,772 19,229 51%
5,014 5,460 -446 -8%
2,949 2,139 810 38%
9,672 7,633 2,039 27%
173,489 133,761 39,728 30%
476,919 454,320 22,599 5%
Ceat ltd
Income statement
for the year ended march 31 2019

Particulars
1)Income
Revenue from operations
other income
Total income
2)Expenses
cost of material consumed
purchase of stock in trade
changes of inventories in finished goods, work in progress and stock in trade
employee benefit expenses
finance costs
depreciation and amortisation expenses
other expenses
Total expenses
3)Profit before exceptional items and tax
4)Exceptional items
5)profit before tax
6)Tax expense
current tax
deferred tax
7)Profit for the year
8)Other comprehensive income
a) items that will not be reclassified subsequently to the statement of profit and loss
i)remeasurement gains/(losses)on defined benefit plans
ii)income tax relating to above
b)items that will be reclassified subsequently to the statement of profit and loss
i)net movement of cash flow hedges
ii)income tax relating to above
Total other comprehensive income for the year
9)Total comprehensive income for the year (comprising profit and other comprehensive income for the year)
10) Earnings per equity share (of face value of RS 10 each)
a) Basic
b)Diluted
year ended 31 2018 year ended 31 2017 Increase/ decrease percentage

638,191 637,652 539 0%

5,681 4,146 1,535 37%
643,872 641,798 2,074 0%
0 #DIV/0!
365,033 330,888 34,145 10%
5,988 14,255 -8,267 -58%
9,332 -7,615 16,947 -223%
41,311 38,385 2,926 8%
8,645 7,947 698 9%
16,168 14,201 1,967 14%
131,732 128,260 3,472 3%
595,100 593,800 1,300 0%
43,606 47,998 -4,392 -9%
2,640 1,333 1,307 98%
40,966 46,665 -5,699 -12%
0 #DIV/0!
10,408 11,445 -1,037 -9%
2,686 -1,053 3,739 -355%
27,872 36,273 -8,401 -23%
0 #DIV/0!
0 #DIV/0!
1,043 -484 1,527 -315%
-361 167 -528 -316%
0 #DIV/0!
1,098 377 721 191%
-380 131 -511 -390%
1,400 -563 1,963 -349%
29,272 35,710 -6,438 -18%
0 #DIV/0!
69 89.67 -21 -23%
69 89.67 -21 -23%
Ceat ltd
Balance sheet
as at march 31 2019

Particulars
1 Assets
1 Non-current assets
a)property plant and equipment
b)capital work in progress
c)right of use asset
d)intagible asset
e)intangible assets under developmenmt
f)financial assets
i) investments
ii)loans
iii)other financial assets
g)non current tax assets net
h)other non current assets
Total Non current assets
2 Current assets
a)inventories
b)financial assets
i)trade receivables
ii)cash and cash equivalents
iii)bank balance other than cash and cash equivalents
iv)loans
v)other financial assets
c)other current assets
d)assets held for sale
Total current assets
total assets
2 Equity and liabilities
1)Equity
a)equity share capital
b)other equity
Total equity
2)Non-current liabilities
a)financial liabilities
i)borrowings
ii)lease liabilities
iii) other financial liabilities
b)provisions
c)deffered tax liability
Total non current liabilities
3) Current liabilities
a)financial liabilities
 i)borrowings
ii)lease liabilities
iii)trade payables
total outstanding dues of micro enterprise and small enterprices
total outstanding dues of creditors and other than micro enterprise
and small enterprise.
iv)other financial liabilities
b)provisions
c)current tax liabilities
d)other current liabiliteies
Total current liabilities
Total equity and liabilities
As at
March 31, 2018 Percentage As at March 31 2017 percentage

239,931 50% 234,062 52%

15,247 3% 4,877 1%
0% 0%
6,544 1% 6,825 2%
939 0% 0%
0% 0%
27,999 6% 19,439 4%
304 0% 195 0%
171 0% 289 0%
3,915 1% 3,952 1%
7,141 1% 2,324 1%
302,191 63% 271,963 60%
0% 0%
75,496 16% 92,344 20%
4,006 1% 6,427 1%
71,215 15% 59,205 13%
6,964 1% 1,425 0%
337 0% 322 0%
4,902 1% 5,002 1%
1,193 0% 1,155 0%
10,615 2% 16,477 4%
0% 0%
174,728 37% 182,357 40%
476,919 100% 454,320 100%

4,045 1% 4,045 1%
250,637 53% 226,570 50%
254,682 53% 230,615 51%
0% 0%
0% 0%
27,230 6% 70,351 15%
0% 0%
323 0% 1,666 0%
3,380 1% 3,418 1%
18,783 4% 14,509 3%
49,716 10% 89,944 20%
0% 0%
0% 0%
 14,364 3% 5,799 1%
0% 0%
84,854 18% 74,958 16%
360 0% 0%
84,211 18% 0%
0% 0%
57,001 12% 37,772 8%
5,014 1% 5,460 1%
2,949 1% 2,139 0%
9,672 2% 7,633 2%
173,489 36% 133,761 29%
476,919 100% 454,320 100%
Ceat ltd
Income statement
for the year ended march 31 2019

Particulars
1)Income
Revenue from operations
other income
Total income
2)Expenses
cost of material consumed
purchase of stock in trade
changes of inventories in finished goods, work in progress and stock in trade
employee benefit expenses
finance costs
depreciation and amortisation expenses
other expenses
Total expenses
3)Profit before exceptional items and tax
4)Exceptional items
5)profit before tax
6)Tax expense
current tax
deferred tax
7)Profit for the year
8)Other comprehensive income
a) items that will not be reclassified subsequently to the statement of profit and loss
i)remeasurement gains/(losses)on defined benefit plans
ii)income tax relating to above
b)items that will be reclassified subsequently to the statement of profit and loss
i)net movement of cash flow hedges
ii)income tax relating to above
Total other comprehensive income for the year
9)Total comprehensive income for the year (comprising profit and other comprehensive income for the year)
10) Earnings per equity share (of face value of RS 10 each)
a) Basic
b)Diluted
year ended 31 2018 percentage year ended 31 2017 percentage

638,191 99% 637,652 99%

5,681 1% 4,146 1%
643,872 100% 641,798 100%
0% 0%
365,033 57% 330,888 52%
5,988 1% 14,255 2%
9,332 1% -7,615 -1%
41,311 6% 38,385 6%
8,645 1% 7,947 1%
16,168 3% 14,201 2%
131,732 20% 128,260 20%
595,100 92% 593,800 93%
43,606 7% 47,998 7%
2,640 0% 1,333 0%
40,966 6% 46,665 7%
0% 0%
10,408 2% 11,445 2%
2,686 0% -1,053 0%
27,872 4% 36,273 6%
0% 0%
0% 0%
1,043 0% -484 0%
-361 0% 167 0%
0% 0%
1,098 0% 377 0%
-380 0% 131 0%
1,400 0% -563 0%
29,272 5% 35,710 6%
0% 0%
69 0% 89.67 0%
69 0% 89.67 0%
Ceat Ltd
Balance Sheet
as at March 31, 2017

Particulars As at March 31 2017

1 Assets
1 Non-current assets
a)property plant and equipment 234,062
b)capital work in progress 4,877
c)right of use asset
d)intagible asset 6,825
e)intangible assets under developmenmt
f)financial assets
i) investments 19,439
ii)loans 195
iii)other financial assets 289
g)non current tax assets net 3,952
h)other non current assets 9,166
Total Non current assets 271,963
2 Current assets
a)inventories 92,344
b)financial assets 6,427
i)trade receivables 59,205
ii)cash and cash equivalents 1,425
iii)bank balance other than cash and cash equivalents 322
iv)loans 5,002
v)other financial assets 1,155
c)other current assets 16,477
d)assets held for sale
Total current assets 182,357
total assets 454,320
2 Equity and liabilities
1)Equity
a)equity share capital 4,045
b)other equity 226,570
Total equity 230,615
2)Non-current liabilities
a)financial liabilities
i)borrowings 70,351
ii)other financial liabilities 1,666
b) provisions 3,418
b)defferred revenue 1,049
c)deffered tax liability 20,300
Total non current liabilities 96,786
3) Current liabilities
a)financial liabilities
i)borrowings 5,799
 ii)lease liabilities
iii)trade payables 74,958
total outstanding dues of micro enterprise and small enterprices
total outstanding dues of creditors and other than micro enterprise
iv)other financial liabilities 37772
deferred revenue 82
b)provisions 5,460
c)current tax liabilities 2,057
d)other current liabiliteies 7,633
Total current liabilities 133,761
Total equity and liabilities 454,320
As at March 31, 2016 Increase/ decrease Percentage

191,703.00 42,359.00 22%

21,345 -16,468.00 -77%
0.00 #DIV/0!
5,765.65 1,059.35 18%
0.00 #DIV/0!
0.00 #DIV/0!
18,438.56 1,000.44 5%
273.92 -78.92 -29%
591.9 -302.90 -51%
3,734.13 217.87 6%
2,690.42 6,475.94 241%
244,543.57 27,419.43 11%
0.00 #DIV/0!
61,925.35 30,418.65 49%
4,005.52 2,421.48 60%
57,794.30 1,410.70 2%
1,141.00 284.00 25%
1,274 -952.00 -75%
3,403 1,599.00 47%
1,509 -354.00 -23%
13,656 2,821.00 21%
0.00 #DIV/0!
144,711 37,646.00 26%
389,254 65,066.00 17%
0.00 #DIV/0!
0.00 #DIV/0!
4,045 0.00 0%
190,860 35,710.00 19%
194,905 35,710.00 18%
0.00 #DIV/0!
0.00 #DIV/0!
58,735 11,616.00 20%
537 1,129.00 210%
2,455 963.00 39%
1,132 -83.00 -7%
14,808 5,492.00 37%
77,669 19,116.51 25%
0.00 #DIV/0!
0.00 #DIV/0!
2,190 3,609.00 165%
 0.00 #DIV/0!
63,061 11,897.00 19%
0.00 #DIV/0!
0.00 #DIV/0!
39209 -1,437.00 -4%
82 0.00 0%
4,699.00 761.00 16%
307 1,750.00 570%
7,128 505.00 7%
116,679 17,082.00 15%
389,254 65,066.00 17%
Ceat ltd
Income statement
for the year ended march 31 2019

Particulars
1)Income
Revenue from operations
other income
Total income
2)Expenses; Excise duty on sale of goods
cost of material consumed
purchase of stock in trade
changes of inventories in finished goods, work in progress and stock in trade
employee benefit expenses
finance costs
depreciation and amortisation expenses
other expenses
Total expenses
3)Profit before exceptional items and tax
4)Exceptional items
5)profit before tax
6)Tax expense
current tax
deferred tax
MAT credit entitlement
7)Profit for the year
Other comprehensive income a) items that will not be reclassified subsequently to the statement of profit and loss
i)remeasurement gains/(losses)on defined benefit plans
ii)income tax relating to above
b)items that will be reclassified subsequently to the statement of profit and loss
i)net movement of cash flow hedges
ii)income tax relating to above
Total other comprehensive income for the year
9)Total comprehensive income for the year (comprising profit and other comprehensive income for the year)
10) Earnings per equity share (of face value of RS 10 each)
a) Basic
b)Diluted
year ended 31 2017 year eneded 31, 2016 Increase/decrease Percentage

637,652 611,873 25,779 4%

4,146 4,608 -462 -10%
641,798 616,481 25,317 4%
67,479.27 66,367 1,112 2%
330,888 295,378 35,510 12%
14,255 13,816 439 3%
7,615 232 7,383 3179%
38,385 36,905 1,480 4%
7,947 9,331 -1,384 -15%
14,201 10,684 3,517 33%
128,260 120,310 7,950 7%
593,800 552,562 41,238 7%
47,998 63,919 -15,921 -25%
1,333 1,139 194 17%
46,665 62,779 -16,114 -26%
0 #DIV/0!
11,445 15,057 -3,612 -24%
5,789 3,203 2,586 81%
6,842 6,842 #DIV/0!
36,273 44,517 -8,244 -19%
0 #DIV/0!
-484 315 -799 -254%
167 109 58 53%
0 #DIV/0!
377 53 324 611%
131 18 113 628%
-563 171 -734 -429%
35,710 44,688 -8,978 -20%
0 #DIV/0!
89.67 110 -20 -18%
89.67 110 -20 -18%
Ceat Ltd
Balance Sheet
as at March 31, 2017

Particulars As at March 31 2017

1 Assets
1 Non-current assets
a)property plant and equipment 234,062
b)capital work in progress 4,877
c)right of use asset
d)intagible asset 6,825
e)intangible assets under developmenmt
f)financial assets
i) investments 19,439
ii)loans 195
iii)other financial assets 289
g)non current tax assets net 3,952
h)other non current assets 9,166
Total Non current assets 271,963
2 Current assets
a)inventories 92,344
b)financial assets 6,427
i)trade receivables 59,205
ii)cash and cash equivalents 1,425
iii)bank balance other than cash and cash equivalents 322
iv)loans 5,002
v)other financial assets 1,155
c)other current assets 16,477
d)assets held for sale
Total current assets 182,357
total assets 454,320
2 Equity and liabilities
1)Equity
a)equity share capital 4,045
b)other equity 226,570
Total equity 230,615
2)Non-current liabilities
a)financial liabilities
i)borrowings 70,351
ii)other financial liabilities 1,666
b) provisions 3,418
b)defferred revenue 1,049
c)deffered tax liability 20,300
Total non current liabilities 96,786
3) Current liabilities
a)financial liabilities
i)borrowings 5,799
 ii)lease liabilities
iii)trade payables 74,958
total outstanding dues of micro enterprise and small enterprices
total outstanding dues of creditors and other than micro enterprise
iv)other financial liabilities 37772
deferred revenue 82
b)provisions 5,460
c)current tax liabilities 2,057
d)other current liabiliteies 7,633
Total current liabilities 133,761
Total equity and liabilities 454,320
Percentage As at March 31, 2016 Percentage

52% 191,703.00 49%

1% 21,345 5%
0% 0%
2% 5,765.65 1%
0% 0%
0% 0%
4% 18,438.56 5%
0% 273.92 0%
0% 591.9 0%
1% 3,734.13 1%
2% 2,690.42 1%
60% 244,543.57 63%
0% 0%
20% 61,925.35 16%
1% 4,005.52 1%
13% 57,794.30 15%
0% 1,141.00 0%
0% 1,274 0%
1% 3,403 1%
0% 1,509 0%
4% 13,656 4%
0% 0%
40% 144,711 37%
100% 389,254 100%

1% 4,045 1%
50% 190,860 49%
51% 194,905 50%
0% 0%
0% 0%
15% 58,735 15%
0% 537 0%
1% 2,455 1%
0% 1,132 0%
4% 14,808 4%
21% 77,669 20%
0% 0%
0% 0%
1% 2,190 1%
 0% 0%
16% 63,061 16%
0% 0%
0% 0%
8% 39209 10%
0% 82 0%
1% 4,699.00 1%
0% 307 0%
2% 7,128 2%
29% 116,679 30%
389,254 100%
Ceat ltd
Income statement
for the year ended march 31 2019

Particulars
1)Income
Revenue from operations
other income
Total income
2)Expenses; Excise duty on sale of goods
cost of material consumed
purchase of stock in trade
changes of inventories in finished goods, work in progress and stock in trade
employee benefit expenses
finance costs
depreciation and amortisation expenses
other expenses
Total expenses
3)Profit before exceptional items and tax
4)Exceptional items
5)profit before tax
6)Tax expense
current tax
deferred tax
MAT credit entitlement
7)Profit for the year
Other comprehensive income a) items that will not be reclassified subsequently to the statement of profit and loss
i)remeasurement gains/(losses)on defined benefit plans
ii)income tax relating to above
b)items that will be reclassified subsequently to the statement of profit and loss
i)net movement of cash flow hedges
ii)income tax relating to above
Total other comprehensive income for the year
9)Total comprehensive income for the year (comprising profit and other comprehensive income for the year)
10) Earnings per equity share (of face value of RS 10 each)
a) Basic
b)Diluted
year ended 31 2017 Percentage year eneded 31, 2016 percentage

637,652 99% 611,873 99%

4,146 1% 4,608 1%
641,798 100% 616,481 100%
67,479.27 11% 66,367 11%
330,888 52% 295,378 48%
14,255 2% 13,816 2%
7,615 1% 232 0%
38,385 6% 36,905 6%
7,947 1% 9,331 2%
14,201 2% 10,684 2%
128,260 20% 120,310 20%
593,800 93% 552,562 90%
47,998 7% 63,919 10%
1,333 0% 1,139 0%
46,665 7% 62,779 10%
0% 0%
11,445 2% 15,057 2%
5,789 1% 3,203 1%
6,842 1% 0%
36,273 6% 44,517 7%
0% 0%
-484 0% 315 0%
167 0% 109 0%
0% 0%
377 0% 53 0%
131 0% 18 0%
-563 0% 171 0%
35,710 6% 44,688 7%
0% 0%
89.67 0% 110 0%
89.67 0% 110 0%
Ratio Analysis
2020 2019 2018 2017
Current Ratio 0.63 0.85 0.87 1.15
Quick Ratio 0.38 0.57 0.59 0.61
Inventory Turnover Ratio 7.4 7.08 8.38 6.91
Account Receivable Turnover Ratio 1.4 3.4 3.94 7.87
Net Profit Margin (%) 3.32 4.22 4.52 6.36
Asset Turnover Ratio 1.57 1.97 2.04 2.01
Return on Assets 3.14 4.76 5.83 7.98
Return on equity 8.13 10.50 10.94 15.72
Earnings per share 55.53 71.42 68.9 89.67
Price earnings ratio 13.77 18.05 25.58 14.84