Page 116 - FBL AR 2019-20

Fermenta Biotech Limited
Annual Report 2019-20

Standalone Balance Sheet as at March 31, 2020
( H in Lakhs )
Notes March 31, 2020 March 31, 2019
(Refer note 1.2)
ASSETS
Non-current assets
(a) Property, plant and equipment 3 10,395.19 9,722.81
(b) Capital work-in-progress 6,707.51 2,072.16
(c) Right-of-use assets 4 1,615.70 -
(d) Investment property 5 7,075.00 7,330.56
(e) Goodwill 411.65 411.65
(f) Other Intangible assets 6 184.06 230.20
(g) Intangible assets under development 369.38 85.99
(h) Investments
i) Investments in subsidiaries 7A 85.30 65.97
ii) Investments in an associate 7B - -
(i) Financial assets
(i) Investments 7C 25.60 61.78
(ii) Share application money 8 - 597.00
(iii) Loans 9 25.00 25.32
(iv) Other financial assets 10 405.68 462.75
(j) Deferred tax assets (net) 46C 3,809.95 1,931.11
(k) Non-current tax assets (net) 11 906.59 332.21
(l) Other non-current assets 12 698.88 2,241.39
Total non-current assets 32,715.49 25,570.90
Current assets
(a) Inventories 13 11,354.43 8,766.53
(b) Financial assets
(i) Investments 14 - 114.79
(ii) Trade receivables 15 7,744.28 6,560.18
(iii) Cash and cash equivalents 16 677.41 4,036.27
(iv) Bank balances other than (iii) above 17 2,559.54 5,036.92
(v) Loans 18 2,130.00 1,180.26
(vi) Other financial assets 19 1,294.12 259.50
(c) Other current assets 20 2,485.79 3,571.73
Total current assets 28,245.57 29,526.18
TOTAL ASSETS 60,961.06 55,097.08
EQUITY AND LIABILITIES
Equity
(a) Equity share capital 21 1,442.37 458.64
(b) Equity shares pending issuance - 22.15
(c) Other equity 22 29,817.82 24,467.88
Total equity 31,260.19 24,948.67
Liabilities
Non-current liabilities
(a) Financial liabilities
(i) Borrowings 23 10,178.67 13,520.93
(ii) Lease liabilities 44 450.96 -
(iii) Other financial liabilities 24 59.44 185.18
(b) Provisions 25 405.83 630.94
(c) Other non-current liabilities 26 54.93 133.41
Total non-current liabilities 11,149.83 14,470.46
Current liabilities
(a) Financial liabilities
(i) Borrowings 27 10,433.30 6,021.25
(ii) Lease liabilities 44 105.19 -
(iii) Trade payables
(A) Total outstanding dues of micro and small enterprises and; 50 98.01 97.89
(B) Total outstanding dues of creditors other than micro and small enterprises 4,619.37 4,246.45
(iv) Other financial liabilities 28 2,973.78 4,252.78
(b) Other current liabilities 29 233.61 489.79
(c) Provisions 30 55.76 57.28
(d) Current tax liabilities (net) 31 32.02 512.51
Total current liabilities 18,551.04 15,677.95
TOTAL EQUITY AND LIABILITIES 60,961.06 55,097.08
See accompanying notes to the Standalone financial statements 1-64 - -
In terms of our report attached
For DELOITTE HASKINS & SELLS LLP For and on behalf of the Board of Directors of
Chartered Accountants Fermenta Biotech Limited (Formerly known as DIL Limited)

Rajesh K. Hiranandani Krishna Datla Satish Varma Prashant Nagre
Partner Managing Director Executive Director Chief Executive Officer

Sumesh Gandhi Srikant N. Sharma
Chief Financial Officer Company Secretary
Mumbai, August 28, 2020 Thane, August 28, 2020

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