Finance Management

Roll Number

email

Batch

Name of Company

Important Observations
ment
Amit Kamkhalia

amit.k@aimsr.edu.in

MMS

Hindustan Unilever Ltd. India

Hindustan Unilever Ltd. India
BALANCE SHEET OF HINDUSTAN UNILEVER (in Rs. Cr.) 22-Mar
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 235
TOTAL SHARE CAPITAL 235
Reserves and Surplus 48,525.00
TOTAL RESERVES AND SURPLUS 48,525.00
TOTAL SHAREHOLDERS FUNDS 48,760.00
NON-CURRENT LIABILITIES
Long Term Borrowings 0
Deferred Tax Liabilities [Net] 6,141.00
Other Long Term Liabilities 2,339.00
Long Term Provisions 1,553.00
TOTAL NON-CURRENT LIABILITIES 10,033.00
CURRENT LIABILITIES
Short Term Borrowings 0
Trade Payables 8,864.00
Other Current Liabilities 1,746.00
Short Term Provisions 334
TOTAL CURRENT LIABILITIES 10,944.00
TOTAL CAPITAL AND LIABILITIES 69,737.00
ASSETS
NON-CURRENT ASSETS
Tangible Assets 5,813.00
Intangible Assets 45,221.00
Capital Work-In-Progress 901
Other Assets 0
FIXED ASSETS 51,935.00
Non-Current Investments 612
Deferred Tax Assets [Net] 0
Long Term Loans And Advances 541
Other Non-Current Assets 2,002.00
TOTAL NON-CURRENT ASSETS 55,090.00
CURRENT ASSETS
Current Investments 3,510.00
Inventories 3,890.00
Trade Receivables 1,932.00
Cash And Cash Equivalents 3,618.00
Short Term Loans And Advances 34
OtherCurrentAssets 1,663.00
TOTAL CURRENT ASSETS 14,647.00
TOTAL ASSETS 69,737.00
OTHER ADDITIONAL INFORMATION
CONTINGENT LIABILITIES, COMMITMENTS
Contingent Liabilities 2,814.00
CIF VALUE OF IMPORTS
Raw Materials 0
Stores, Spares And Loose Tools 0
Trade/Other Goods 0
Capital Goods 0
EXPENDITURE IN FOREIGN EXCHANGE
Expenditure In Foreign Currency 3,131.00
REMITTANCES IN FOREIGN CURRENCIES FOR DIVIDENDS
Dividend Remittance In Foreign Currency --
EARNINGS IN FOREIGN EXCHANGE
FOB Value Of Goods --
Other Earnings 1,527.00
BONUS DETAILS
Bonus Equity Share Capital 131.69
NON-CURRENT INVESTMENTS
Non-Current Investments Quoted Market Value --
Non-Current Investments Unquoted Book Value 2
CURRENT INVESTMENTS
Current Investments Quoted Market Value 3,510.00
Current Investments Unquoted Book Value --

PROFIT & LOSS ACCOUNT OF HINDUSTAN UNILEVER (in Rs. Cr.) 22-Mar
INCOME
REVENUE FROM OPERATIONS [GROSS] 50,336.00
Less: Excise/Sevice Tax/Other Levies 0
REVENUE FROM OPERATIONS [NET] 50,336.00
TOTAL OPERATING REVENUES 51,193.00
Other Income 393
TOTAL REVENUE 51,586.00
EXPENSES
Cost Of Materials Consumed 15,869.00
Purchase Of Stock-In Trade 9,274.00
Operating And Direct Expenses 0
Changes In Inventories Of FG,WIP And Stock-In Trade -19
Employee Benefit Expenses 2,399.00
Finance Costs 98
Depreciation And Amortisation Expenses 1,025.00
Other Expenses 11,167.00
TOTAL EXPENSES 39,813.00
PROFIT/LOSS BEFORE EXCEPTIONAL, EXTRAORDINARY ITEMS AND TAX 11,773.00
Exceptional Items -34
PROFIT/LOSS BEFORE TAX 11,739.00
TAX EXPENSES-CONTINUED OPERATIONS
Current Tax 2,778.00
Less: MAT Credit Entitlement 0
Deferred Tax 143
Tax For Earlier Years 0
TOTAL TAX EXPENSES 2,921.00
PROFIT/LOSS AFTER TAX AND BEFORE EXTRAORDINARY ITEMS 8,818.00
PROFIT/LOSS FROM CONTINUING OPERATIONS 8,818.00
PROFIT/LOSS FOR THE PERIOD 8,818.00
OTHER ADDITIONAL INFORMATION
EARNINGS PER SHARE
Basic EPS (Rs.) 37.53
Diluted EPS (Rs.) 37.53
VALUE OF IMPORTED AND INDIGENIOUS RAW MATERIALS STORES, SPARES AND LOOSE TOOLS
Imported Raw Materials 0
Indigenous Raw Materials 0
STORES, SPARES AND LOOSE TOOLS
Imported Stores And Spares 0
Indigenous Stores And Spares 0
DIVIDEND AND DIVIDEND PERCENTAGE
Equity Share Dividend 7,519.00
Tax On Dividend 0
Equity Dividend Rate (%) 3,400.00

CASH FLOW OF HINDUSTAN UNILEVER (in Rs. Cr.) 22-Mar

NET PROFIT/LOSS BEFORE EXTRAORDINARY ITEMS AND TAX 11,739.00
Net CashFlow From Operating Activities 8,964.00
Net Cash Used In Investing Activities -1,732.00
Net Cash Used From Financing Activities -7,984.00
Foreign Exchange Gains / Losses 0
Adjustments On Amalgamation Merger Demerger Others 0
NET INC/DEC IN CASH AND CASH EQUIVALENTS -752
Cash And Cash Equivalents Begin of Year 1,740.00
Cash And Cash Equivalents End Of Year 988
 21-Mar 20-Mar 19-Mar 18-Mar

235 216 216 216

235 216 216 216
47,199.00 7,815.00 7,443.00 6,859.00
47,199.00 7,815.00 7,443.00 6,859.00
47,434.00 8,031.00 7,659.00 7,075.00

0 0 0 0
5,986.00 0 0 0
2,304.00 1,269.00 804 666
1,551.00 1,198.00 1,049.00 772
9,841.00 2,467.00 1,853.00 1,438.00

0 0 0 0
8,627.00 7,399.00 7,070.00 7,013.00
1,723.00 1,287.00 782 972
491 418 501 651
10,841.00 9,104.00 8,353.00 8,636.00
68,116.00 19,602.00 17,865.00 17,149.00

5,786.00 4,625.00 3,907.00 3,776.00

45,241.00 431 436 366
623 513 373 430
0 0 0 0
51,650.00 5,569.00 4,716.00 4,572.00
312 252 256 256
0 261 339 255
520 453 396 404
1,994.00 1,159.00 784 523
54,476.00 7,694.00 6,491.00 6,010.00

2,683.00 1,248.00 2,693.00 2,855.00

3,383.00 2,636.00 2,422.00 2,359.00
1,648.00 1,046.00 1,673.00 1,147.00
4,321.00 5,017.00 3,688.00 3,373.00
0 0 0 0
1,605.00 1,961.00 898 1,405.00
13,640.00 11,908.00 11,374.00 11,139.00
 68,116.00 19,602.00 17,865.00 17,149.00

2,692.00 2,809.00 2,009.00 1,699.00

0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0

2,635.00 1,565.00 1,382.00 1,285.00

-- -- -- --

-- -- -- --
247 283 324 387

131.69 131.69 131.69 131.69

-- -- -- --
2 2 2 2

2,683.00 1,248.00 2,693.00 2,855.00

-- -- 2 2

21-Mar 20-Mar 19-Mar 18-Mar

45,311.00 38,273.00 37,660.00 34,619.00

0 0 0 693
45,311.00 38,273.00 37,660.00 33,926.00
45,996.00 38,785.00 38,224.00 34,525.00
513 733 664 569
46,509.00 38,888.00 35,094.00

14,951.00 11,572.00 13,240.00 12,491.00

7,117.00 6,342.00 4,708.00 3,812.00
0 0 0 0
-391 -121 12 -71
2,229.00 1,691.00 1,747.00 1,745.00
108 106 28 20
1,012.00 938 524 478
10,766.00 9,701.00 9,880.00 9,272.00
 35,792.00 30,229.00 30,139.00 27,747.00
10,717.00 9,289.00 8,749.00 7,347.00
-227 -197 -227 -62
10,490.00 9,092.00 8,522.00 7,285.00

2,458.00 2,202.00 2,565.00 2,148.00

0 0 0 0
78 152 -79 -100
0 0 0 0
2,536.00 2,354.00 2,486.00 2,048.00
7,954.00 6,738.00 6,036.00 5,237.00
7,954.00 6,738.00 6,036.00 5,237.00
7,954.00 6,738.00 6,036.00 5,237.00

33.85 31.13 27.89 24.2

33.85 31.12 27.88 24.19
OOSE TOOLS
0 0 0 0
0 0 0 0

0 0 0 0
0 0 0 0

8,811.00 5,196.00 4,546.00 3,896.00

0 1,048.00 913 755
3,100.00 3,450.00 2,200.00 2,000.00

21-Mar 20-Mar 19-Mar 18-Mar

10,490.00 9,092.00 8,522.00 7,347.00
8,957.00 7,305.00 5,728.00 5,916.00
-1,367.00 1,926.00 -264 -1,264.00
-9,280.00 -6,676.00 -5,462.00 -4,651.00
0 0 0 0
0 0 0 0
-1,690.00 2,555.00 2 1
3,430.00 575 573 572
1,740.00 3,130.00 575 573
Hindustan Unilever Ltd. India
Liquidity 22-Mar 21-Mar
Current Ratio TOTAL CURRENT ASSETS 14,647.00 13,640.00
TOTAL CURRENT LIABILITIES 10,944.00 10,841.00
1.3383589181 1.2581865142
1.33 : 1 1.25 : 1

Quick Ratio Quick Assets 10757 10257

TOTAL CURRENT LIABILITIES 10,944.00 10,841.00
0.9829130117 0.9461304308
0.98 : 1 0.94 : 1

TOTAL CURRENT ASSETS 14,647.00 13,640.00

Inventories 3,890.00 3,383.00
Quick Assets 10,757.00 10,257.00

TurnOver Ratios

Inventory T/o Cost Of Materials Consumed 15,869.00 14,951.00

Inventories 3,890.00 3,383.00
4.0794344473 4.4194501921

Debtor's T/o REVENUE FROM OPERATIONS [N 50,336.00 45,311.00

Trade Receivables 1,932.00 1,648.00
26.053830228 27.494538835

Creditor's T/o Purchase Of Stock-In Trade 9,274.00 7,117.00

Trade Payables 8,864.00 8,627.00
1.0462545126 0.8249681233

Total asset turnover REVENUE FROM OPERATIONS [N 50,336.00 45,311.00

TOTAL ASSETS 69,737.00 68,116.00
0.721797611 0.6652034764

TurnOver Ratios

Debt Equity Ratio TOTAL NON-CURRENT LIABILITIE 10,033.00 9,841.00

TOTAL SHAREHOLDERS FUNDS 48,760.00 47,434.00
 0.2057629204 0.2074672176

Debt to Total Assets TOTAL NON-CURRENT LIABILITIE 10,033.00 9,841.00

TOTAL ASSETS 69,737.00 68,116.00
0.1438691082 0.1444741324

Proprietory Ratio TOTAL SHAREHOLDERS FUNDS 48,760.00 47,434.00

TOTAL ASSETS 69,737.00 68,116.00
0.6991984169 0.6963708967

FA to Nw FIXED ASSETS 51,935.00 51,650.00

TOTAL SHAREHOLDERS FUNDS 48,760.00 47,434.00
1.0651148482 1.0888813931

FA to LT FIXED ASSETS 51,935.00 51,650.00

LT Funds 58793 57275
0.8833534604 0.9017896115

TOTAL NON-CURRENT LIABILITIE 10,033.00 9,841.00

TOTAL SHAREHOLDERS FUNDS 48,760.00 47,434.00
LT Funds 58,793.00 57,275.00

DSCR PBIT 11837 10598

Finance Costs 98 108
120.78571429 98.12962963

PROFIT/LOSS AFTER TAX AND B 8,818.00 7,954.00

TOTAL TAX EXPENSES 2,921.00 2,536.00
Finance Costs 98 108
PBIT 11,837.00 10,598.00

Profitability Ratios

GP Ratio TOTAL OPERATING REVENUES 51,193.00 45,996.00

REVENUE FROM OPERATIONS [N 50,336.00 45,311.00
101.7025588 101.51177418

NP Ratio PROFIT/LOSS FOR THE PERIOD 8,818.00 7,954.00

REVENUE FROM OPERATIONS [N 50,336.00 45,311.00
17.518277177 17.554236278
Investor's Ratio

Return on Cap emp PROFIT/LOSS FOR THE PERIOD 8,818.00 7,954.00

ROTA TOTAL ASSETS 69,737.00 68,116.00
 12.644650616 11.677138998

Return on Net CE PBIT 11,837.00 10,598.00

CapEmp
#DIV/0! #DIV/0!

PROFIT/LOSS FOR THE PERIOD 8,818.00 7,954.00

Finance Costs 98 108
TOTAL TAX EXPENSES 2,921.00 2,536.00
PBIT 11,837.00 10,598.00

TOTAL ASSETS 69,737.00 68,116.00

TOTAL CURRENT ASSETS 14,647.00 13,640.00
TOTAL CURRENT LIABILITIES 10,944.00 10,841.00
CapEmp 66,034.00 65,317.00

Return on ShareholderPROFIT/LOSS FOR THE PERIOD 8,818.00 7,954.00

TOTAL SHAREHOLDERS FUNDS 48,760.00 47,434.00
18.084495488 16.768562634

EPS PROFIT/LOSS FOR THE PERIOD 8,818.00 7,954.00

Num of Shares 235.00 235.00
37.523404255 33.846808511
No of Shares
TOTAL SHARE CAPITAL 235 235
Face Value 1 1
Num of Shares 235 235

DPS Dividend paid 36 32

Num of Shares 235.00 235.00
0.1531914894 0.1361702128
 20-Mar 19-Mar 18-Mar
11,908.00 11,374.00 11,139.00
9,104.00 8,353.00 8,636.00
1.3079964851 1.361666467 1.289833256 1.311208
1.30 : 1 1.36 : 1 1.28 : 1

9272 8952 8780

9,104.00 8,353.00 8,636.00
1.0184534271 1.071710763 1.016674386 1.007176
1.01 : 1 1.07 : 1 1.01 : 1

11,908.00 11,374.00 11,139.00

2,636.00 2,422.00 2,359.00
9,272.00 8,952.00 8,780.00

11,572.00 13,240.00 12,491.00

2,636.00 2,422.00 2,359.00
4.3899848255 5.466556565 5.295040271 4.730093

38,273.00 37,660.00 33,926.00

1,046.00 1,673.00 1,147.00
36.589866157 22.51046025 29.57802964 28.44535

6,342.00 4,708.00 3,812.00

7,399.00 7,070.00 7,013.00
0.8571428571 0.665912306 0.543561956 0.787568

38,273.00 37,660.00 33,926.00

19,602.00 17,865.00 17,149.00
1.9525048464 2.108032466 1.978307773 1.485169

2,467.00 1,853.00 1,438.00

8,031.00 7,659.00 7,075.00
0.3071846594 0.24193759 0.203250883 0.233121

2,467.00 1,853.00 1,438.00

19,602.00 17,865.00 17,149.00
0.1258545046 0.103722362 0.083853286 0.120355

8,031.00 7,659.00 7,075.00

19,602.00 17,865.00 17,149.00
0.4097030915 0.428715365 0.412560499 0.52931

5,569.00 4,716.00 4,572.00

8,031.00 7,659.00 7,075.00
0.693437928 0.615746181 0.646219081 0.82188

5,569.00 4,716.00 4,572.00

10498 9512 8513
0.5304819966 0.495794786 0.537060966 0.669696

2,467.00 1,853.00 1,438.00

8,031.00 7,659.00 7,075.00
10,498.00 9,512.00 8,513.00

9198 8550 7305

106 28 20
86.773584906 305.3571429 365.25 195.2592

6,738.00 6,036.00 5,237.00

2,354.00 2,486.00 2,048.00
106 28 20
9,198.00 8,550.00 7,305.00

38,785.00 38,224.00 34,525.00

38,273.00 37,660.00 33,926.00
101.33775769 101.4976102 101.7656075

6,738.00 6,036.00 5,237.00

38,273.00 37,660.00 33,926.00
17.605100201 16.02761551 15.43653835

6,738.00 6,036.00 5,237.00

19,602.00 17,865.00 17,149.00
34.374043465 33.78673384 30.5382238

9,198.00 8,550.00 7,305.00

#DIV/0! #DIV/0! #DIV/0!

6,738.00 6,036.00 5,237.00

106 28 20
2,354.00 2,486.00 2,048.00
9,198.00 8,550.00 7,305.00

19,602.00 17,865.00 17,149.00

11,908.00 11,374.00 11,139.00
9,104.00 8,353.00 8,636.00
16,798.00 14,844.00 14,646.00

6,738.00 6,036.00 5,237.00

8,031.00 7,659.00 7,075.00
83.899887934 78.80924403 74.02120141

6,738.00 6,036.00 5,237.00

216.00 216.00 216.00
31.194444444 27.94444444 24.24537037

216 216 216

1 1 1
216 216 216

23.5 24 21
216.00 216.00 216.00
0.1087962963 0.111111111 0.097222222
 Hindustan Unilever Ltd. India

Year 2022 2021 2020 2019 2018

PAT 8818 7954 6738 6036 5237
REVENUE FROM OPERATIONS [NET] 50,336.00 45,311.00 38,273.00 37,660.00 33,926.00
TOTAL SHAREHOLDERS FUNDS 48,760.00 47,434.00 8,031.00 7,659.00 7,075.00
TOTAL ASSETS 69,737.00 68,116.00 19,602.00 17,865.00 17,149.00
Finance Costs 98 108 106 28 20

ROSE 17.88% 16.54% 82.58% 78.44% 73.74%

ROTA 12.64% 11.68% 34.37% 33.79% 30.54%
Good Good Good Good Good

Profit Margin 17.52% 17.55% 17.61% 16.03% 15.44%

Asset TO 72.18% 66.52% 195.25% 210.80% 197.83%
Leverage 143.02% 143.60% 244.08% 233.25% 242.39%
 SWOT Analysis
Hindustan Unilever Ltd. India

Strengths

Opportunitnies
 SWOT Analysis
ustan Unilever Ltd. India

Weakness

Threats
 Hindustan Unilever Ltd. India
Sr Date of Article Important Points
1 5/7/2020 GSK sells $3.35 billion stake in Hindustan Unilever
Source
https://economictimes.indiatimes.com/markets/stocks/news/gsk-sells-3-35-billion-stake-in-hindustan-unilever/articleshow/7
tan-unilever/articleshow/75598105.cms