FINANCIAL ACCOUNTANCY – ASSIGNMENT 2

Company Under Consideration – Dishman

Introduction – Dishman is a Multinational Company specializing in production of Active

Pharmaceutical Ingredients. Dishman is headquartered in Ahmedabad and is also listed in Bombay
Stock exchange.

Let’s look at some details of the company:

5 biggest items as a part of Assets, liabilities and Shareholder’s Equity can be observed as:

1) Assets:

Year Asset Name Consolidated Total Revenue Amount as (% ) of Y-O-Y (%)

(a) (b) amount (c) (d) Revenue Change
=(c/d)
2020 Goodwill 3684.71 8222.42 44.8 6.17
2019 3470.29 7328.46 47.3 -
2020 Property, Plant and 1711.85 8222.42 20.8 11.67
2019 Equipment 1533.03 7328.46 21 -

2) Liabilities:

Year Asset Name Consolidated Total Revenue Amount as (% ) of Y-O-Y (%)

(a) (b) amount (c) (d) Revenue Change
=(c/d)
2020 Borrowings 688.23 8222.42 8.3 32.3
2019 520.09 7328.46 7.09 -
2020 Other Financial 297.17 8222.42 3.6 12.7
2019 Liabilities 263.56 7328.46 3.5 -
 3) Equity

Year Asset Name Consolidated Total Revenue Amount as (% ) of Y-O-Y (%)

(a) (b) amount (c) (d) Revenue Change
=(c/d)
2020 Other Equity 5706.30 8222.42 69.4 6.7
2019 5346.81 7328.46 73 -