229 / 236
227
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
852.75
-
852.75
(b) Capital work-in-progress
77.77
-
77.77
(c) Goodwill
5.47
5.47
(c) Other Intangible Assets
1.86
-
1.86
(d) Investments
0.08
-
0.08
(e) Financial Assets
(i) Non-current investments
-
-
-
(ii) Long-term loans and advances
41.01
(11.61)
29.40
(f) Other non-current assets
-
14.88
14.88
(2) Current assets
(a) Inventories
303.32
-
303.32
(b) Financial Assets
(i) Trade and other receivables
207.10
8.10
215.20
(ii) Cash and cash equivalents
11.16
(1.36)
9.80
(iii) Bank balances other than (ii) above
-
1.36
1.36
(iii) Short-term loans and advances
56.95
(52.23)
4.72
(iv) Other financial assets
-
5.44
5.44
(c) Other current assets
1.79
43.36
45.15
TOTAL
1,559.26
7.94
1,567.20
II. EQUITY AND LIABILITIES
(1) Equity
(a) Equity Share capital
15.89
-
15.89
(b) Other Equity
725.08
35.00
760.09
Non- controlling interests
62.49
-
62.49
(2) Non-current liabilities
(a) Financial Liabilities
(i) Long-term borrowings
96.40
-
96.40
(b) Long-term provisions
10.26
-
10.26
(c) Deferred tax liabilities(Net)
79.10
2.70
81.79
(4) Current liabilities
(a) Financial Liabilities
(i) Short Term Borrowings
125.63
8.29
133.91
(ii) Trade and other payables
241.84
11.16
253.00
(ii) Other financial liabilities
-
88.97
88.97
(b) Other current liabilities
152.17
(100.03)
52.15
(c) Short-term provisions
50.40
(42.98)
7.42
(d) Current tax liabilities (net)
-
4.83
4.83
TOTAL
1,559.26
7.94
1,567.20
52 Reconciliation of equity as at 01 April 2015
Notes on the consolidated financial statements
for the year ended 31 March 2017