Assets Fy21 Fy22

Property Plant an Equipements

CWIP - Capital work in Progress
Intangible Assets
Fixed Assets

Investment
Financial Assets
Deferred Tax Assets
Others
Other Long- Term Assests

Cash
Bank
Trade Receivable
Inventory
Marketable Securities
Current Assets
Total Assets

Liabilities
Share Capital
Other Equity (Reserve and Surplus)
Non Controlling Interest
Total Shareholders Funds

Borrowing
Deferred tax Liabilities
Others
Provisions
Total Current Liabilities
Total Liabilities
FS+OTHER LT ASSESTS+CA

Sharholders fund +Other long term liabilities+CL

Cosolidated Income Satement

Particulars FY22 FY21

Revenue
Revenue from operations 14,136.26 13,136.14
Other Income 222.83 312.87
Total Income 14,359.09 13,449.01

Expenses
Cost of materials consumed 7,473.97 6,502.33
Purchases of stock-in-trade 1,361.59 1,160.89
Changes in inventories of finished goods, work-in-progress and stock-in-trad -75.26 -37.12
Employee benefits expense 542.26 527.38
Finance costs 144.29 110.9
Depreciation and amortisation expense 200.54 197.85
Other expenses 2,632.19 2,473.37
Total expenses 12,279.58 10,935.60

Profit before share of profits / (loss) of associates 2,079.51 2,513.41

Share of profit / (loss) of associates -0.2 -0.81

2,079.71 2,514.22
Exceptional items (Refer Note 54) 0.98 0.61
Profit before tax (VII-VIII) 2,078.73 2,513.61
Income Statement
FY21 Fy 22
Operating Revenue 1000 1200
Oprarting other income 50 70
Total Oprating income 1050 1270
Income Growth 21.0%

Less: Operaring Expenses

Raw marterial Expenses 400 490
Material Consumed
Purchase
Change in Inventoruy
Employee expenses 100 120
Freight Charges 50 61
Power and Fuel 52 58
Other Expenses 44 51
Total Operating Expenses 646 780

EBITDA 404 490

EBITDA Margin 38.5% 38.6%

Depriciation 80 80
EBIT 324 410
EBIT Margin

Finance Cost 75 80
Non- operating other income 36 92
EO Gain (loss) 102 21
PBT 387 443

Less Taxes 78 107

Current Tax 80 92
Previous year Adjustment Tax -10 0
Deferred tax 8 15

PAT 309 336

PAT Margin 29.4% 26.5%
PAT Growth 8.74%
Formula

New Total Oprating Income/Old Total Oprating Income-1

Operating income - Operating Income

EBIDTA/TOTAL OPERATING INCOME

EBITDA- Depreciation

EBIT - Int + Non op other Income +EO Gain

PBT- TAXES
PAT/ Total Revenue
PAT NEW/PAT OLD-1
 Student naSupriya Mohite
Name of company Britannia Industries Roll No. 17
Batch 22b1
Sector FMCG

Financial Statements Consolidated 174Pg

CMP

Peer Company
Nestle India Ltd
Adani Wilmar Ltd
Dabur India Ltd DABUR
Godrej Consumer Products Ltd
Supriya Mohite