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151
annual
report
20
16-17
kajaria
ceramics
corporate
overview
management
reports
Financial
statements
(
`
in crores)
Particulars
Indian GAAP
As at 1 April 2015
Ind AS
adjustments
Ind AS
As at 1 April 2015
I. ASSETS
(1) Non-current assets
(a) Property, Plant and Equipment
512.45
-
512.45
(b) Capital work-in-progress
3.71
-
3.71
(c) Intangible Assets
1.77
-
1.77
(d) Financial Assets
(i) Non-current investments
79.19
-
79.19
(ii) Long-term loans and advances
108.73
(7.74)
100.99
(e) Other non-current assets
-
7.51
7.51
(2) Current assets
(a) Inventories
201.93
-
201.93
(b) Financial Assets
(i) Trade and other receivables
191.81
8.08
199.89
(ii) Cash and cash equivalents
6.05
(1.11)
4.94
(iii) Bank balances other than (ii) above
-
1.11
1.11
(iv) Short-term loans and advances
88.94
(30.03)
58.91
(v) Other financial assets
-
4.26
4.26
(c) Other current assets
0.72
25.84
26.56
TOTAL
1,195.30
7.92
1,203.22
II. EQUITY AND LIABILITIES
(1) Equity
(a) Equity Share capital
15.89
-
15.89
(b) Other Equity
706.24
35.00
741.24
(2) Non-current liabilities
(a) Financial Liabilities
(i) Long-term borrowings
1.23
-
1.23
(b) Long-term provisions
9.72
-
9.72
(c) Deferred tax liabilities(Net)
69.54
2.69
72.23
(3) Current liabilities
(a) Financial Liabilities
(i) Short Term Borrowings
78.63
8.29
86.91
(ii) Trade and other payables
178.63
9.29
187.93
(ii) Other financial liabilities
-
36.37
36.37
(b) Other current liabilities
87.30
(45.57)
41.73
(c) Short-term provisions
48.12
(40.37)
7.75
(d) Current tax liabilities (net)
-
2.22
2.22
TOTAL
1,195.30
7.92
1,203.22
51 Reconciliation of equity as at 01 April 2015
Notes on the standalone financial statements
for the year ended 31 March 2017