Blue Star Limited

154 | Blue Star Limited Consolidated Balance Sheet For and on behalf of the Board of Directors of BLUE STAR LIMITED Shailesh Haribhakti Chairman DIN: 00007347 Vir S Advani Vice Chairman & Managing Director DIN: 01571278 Vijay Devadiga Company Secretary Neeraj Basur Group Chief Financial Officer In terms of our report attached For Deloitte Haskins & Sells LLP Chartered Accountants Porus Pardiwalla Partner Mumbai: May 12, 2020 Consolidated Balance Sheet as at March 31, 2020 (₹ in crores) Notes As at March 31 2020 2019 A ASSETS 1. Non-current assets Property, plant and equipment 4 274.24 281.46 Right-of-use assets 5 55.45 - Capital work-in-progress 56.35 30.77 Investment property 6 62.71 68.42 Intangible assets 7 51.39 50.32 Intangible assets under development 11.01 10.45 Investment in joint ventures 8 16.87 14.63 Financial assets - Loans 9 19.28 19.82 - Other financial assets 10 4.62 4.36 Income tax assets (net) 91.46 46.50 Deferred tax assets (net) 26 81.75 107.55 Other non-current assets 15 62.92 56.10 Total non-current assets 788.05 690.38 2. Current assets Inventories 11 869.82 869.32 Financial assets - Loans 9 14.63 11.34 - Trade receivables 12 837.67 1,112.05 - Cash and cash equivalents 13 286.15 83.86 - Other bank balances 14 7.79 17.08 Other current assets 15 635.07 566.79 Assets held for sale 4 0.08 0.14 Total current assets 2,651.21 2,660.58 Total Assets 3,439.26 3350.96 B EQUITY AND LIABILITIES 1. Equity Equity share capital 16 19.26 19.26 Other equity 17 763.11 853.80 Total equity 782.37 873.06 Non controlling interest 2.31 1.83 Total equity 784.68 874.89 2. Non-current liabilities Financial liabilities - Borrowings 19 47.71 8.65 - Lease liabilities 21 38.54 - Provisions 24 13.26 12.06 Government grants 25 9.38 6.45 Total - non-current liabilities 108.89 27.16 3. Current liabilities Financial liabilities - Borrowings 19 401.23 335.89 - Trade payables A. Total outstanding dues of micro enterprises and small enterprises 20 44.08 40.06 B. Total outstanding dues of creditors other than micro enterprises and small enterprises 1,538.28 1,494.56 - Lease liabilities 21 21.24 - - Other financial liabilities 22 33.37 19.98 Provisions 24 64.98 87.00 Government grants 25 3.52 4.08 Income tax liabilities (net) 1.43 0.98 Other current liabilities 23 437.56 466.36 Total current liabilities 2,545.69 2,448.91 Total equity and liabilities 3,439.26 3,350.96 The accompanying notes are an integral part of the financial statements 1 to 53