Page 178 - FBL AR 2019-20

Fermenta Biotech Limited
Annual Report 2019-20

Consolidated Balance sheet as at March 31, 2020
( H in Lakhs )
Notes March 31, 2020 March 31, 2019*
ASSETS
Non-current assets
a) Property, plant and equipment 3 10,400.35 9,730.32
b) Capital work-in-progress 6,707.51 2,072.16
c) Right-of-use assets 4 1,428.46 -
d) Investment property 5A 7,126.17 7,382.81
e) Goodwill 5B 412.79 412.79
f) Other intangible assets 6 647.56 230.20
g) Intangible assets under development 369.38 85.99
h) Investments in an associate 7 - -
i) Financial assets
i) Investments 8 25.60 58.19
ii) Share application money 9 - 597.00
iii) Loans 10 25.00 25.32
iv) Others financial assets 11 405.68 462.75
j) Deferred tax assets (net) 59C 3,810.51 1,931.70
k) Non-current tax assets (net) 12 908.25 333.18
l) Other non-current assets 13 698.88 2,241.39
Total non-current assets 32,966.14 25,563.80
Current assets
a) Inventories 14 12,858.19 8,766.53
b) Financial assets
i) Investments 15 - 114.79
ii) Trade receivables 16 6,977.42 6,554.40
iii) Cash and cash equivalents 17 751.45 4,076.50
iv) Bank balances other than (iii) above 18 2,559.54 5,036.92
v) Loans 19 2,130.00 1,180.26
vi) Other financial assets 20 637.27 258.22
c) Other current assets 21 2,487.44 3,573.29
Total current assets 28,401.31 29,560.91
TOTAL ASSETS 61,367.45 55,124.71
EQUITY AND LIABILITIES
Equity
a) Equity share capital 22 1,442.37 458.64
b) Equity shares pending issuance - 22.15
c) Other equity 23 29,501.17 24,573.99
Equity attributable to owners of the Company 30,943.54 25,054.78
Non-controlling interests 1.24 1.82
Total equity 30,944.78 25,056.60
Liabilities
Non-current liabilities
a) Financial liabilities
i) Borrowings 24 10,178.67 13,520.93
ii) Lease liabilities 43 264.07 -
iii) Other financial liabilities 25 59.44 185.18
b) Provisions 26 405.83 630.94
c) Other non-current liabilities 27 54.93 133.41
Total non-current liabilities 10,962.94 14,470.46
Current liabilities
a) Financial liabilities
i) Borrowings 28 10,433.30 6,021.25
ii) Lease liabilities 43 104.85 -
iii) Trade payables
A) Total outstanding dues of micro and small enterprises and; 65 98.01 97.89
B) Total outstanding dues of creditors other than micro and small enterprises 5,535.46 4,174.08
iv) Other financial liabilities 29 2,973.76 4,251.90
b) Other current liabilities 30 233.62 489.79
c) Provisions 31 48.71 50.23
d) Current tax liabilities (net) 32 32.02 512.51
Total current liabilities 19,459.73 15,597.65
TOTAL EQUITY AND LIABILITIES 61,367.45 55,124.71
*(Refer note 1.2)
See accompanying notes 1 to 69 to the Consolidated financial statements
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

176