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Hindustan Unilever Limited - Balance Sheet and Horizontal Analysis

As at 31st
As at 31st
Percentage
March 2016
March 2015
Change
EQUITY AND LIABILITIES
Shareholders funds
Share capital
Reserves and surplus
Non-current liabilities
Other long-term liabilities
Long-term provisions
Current liabilities
Trade payables
Other current liabilities
Short-term provisions
TOTAL
ASSETS
Non-current assets
Fixed assets
Tangible assets
Intangible assets
Capital work-in-progress
Non-current investments
Deferred tax assets (net)
Long-term loans and advances
Other non-current assets
Current assets
Current investments
Inventories
Trade receivables
Cash and bank balances
Short-term loans and advances
Other current assets
TOTAL

216.39
3,470.90

216.35
3,508.43

0.00
(0.01)

218.20
1,124.39

170.11
956.35

0.28
0.18

5,497.89
853.79
2,785.47
14,167.03

5,288.90
908.05
2,585.87
13,634.06

0.04
(0.06)
0.08
0.04

2,902.73
12.00
385.97
669.03
230.86
581.30
0.17

2,435.50
22.03
479.01
654.11
195.96
583.46
0.44

0.19
(0.46)
(0.19)
0.02
0.18
(0.00)
(0.61)

2,297.52
2,528.36
1,064.52
2,758.82
673.29
62.44
14,167.03

2,623.82
2,602.68
782.94
2,537.56
657.27
59.28
13,634.06

(0.12)
(0.03)
0.36
0.09
0.02
0.05
0.04

rizontal Analysis
As at 31st
March 2015

As at 31st
March 2014

Percentage
Change

216.35
3,508.43

216.27
3,060.78

0.00
0.15

170.11
956.35

278.82
923.99

(0.39)
0.04

5,288.90
908.05
2,585.87
13,634.06

5,623.84
911.33
1,983.37
12,998.40

(0.06)
(0.00)
0.30
0.05

2,435.50
22.03
479.01
654.11
195.96
583.46
0.44

2,397.94
24.12
312.08
636.17
161.73
605.51
0.68

0.02
(0.09)
0.53
0.03
0.21
(0.04)
(0.35)

2,623.82
2,602.68
782.94
2,537.56
657.27
59.28
13,634.06

2,457.95
2,747.53
816.43
2,220.97
528.78
80.81
12,998.40

0.07
(0.05)
(0.04)
0.14
0.24
(0.27)
0.05

Hindustan Unilever Limited - Statement of Profit & Loss and Horizontal Analysis
For year
ended 31st
March 2016

For year
ended 31st
March 2015

Percentage
Change

REVENUE FROM OPERATIONS (GROSS)


Less: Excise duty
Revenue from operations (net)
Other income
TOTAL REVENUE

34,417.48
(2,430.31)
31,987.17
500.63
32,487.80

32,721.44
(1,915.82)
30,805.62
618.39
31,424.01

0.05
0.27
0.04
(0.19)
0.03

EXPENSES
Cost of materials consumed
Purchases of stock-in-trade
Changes in inventories of finished goods (including
stock-in-trade)
and work-in-progress
Employee benefits
expenses
Finance costs
Depreciation and amortisation expenses
Other expenses
TOTAL EXPENSES

11,274.73
3,951.15
87.11
1,592.02
0.18
320.75
9,352.24
26,578.18

11,867.31
3,697.96
58.28
1,578.89
16.82
286.69
8,394.94
25,900.89

(0.05)
0.07
0.49
0.01
(0.99)
0.12
0.11
0.03

5,909.62
(39.03)
5,870.59

5,523.12
664.30
6,187.42

0.07
(1.06)
(0.05)

(1,823.12)
34.90
4,082.37

(1,902.33)
30.17
4,315.26

(0.04)
0.16
(0.05)

Profit before exceptional items and tax


Exceptional items
Profit before tax
Tax expenses
Current tax
Deferred tax credit/(charge)
PROFIT FOR THE YEAR

d Horizontal Analysis
For year
ended 31st
March 2015

For year
ended 31st
March 2014

Percentage
Change

32,721.44
(1,915.82)
30,805.62
618.39
31,424.01

29,557.90
(1,538.77)
28,019.13
621.03
28,640.16

0.11
0.25
0.10
(0.00)
0.10

11,867.31
3,697.96
58.28
1,578.89
16.82
286.69
8,394.94
25,900.89

11,159.81
3,350.19
(166.38)
1,435.95
36.03
260.55
7,764.30
23,840.45

0.06
0.10
(1.35)
0.10
(0.53)
0.10
0.08
0.09

5,523.12
664.30
6,187.42

4,799.71
228.68
5,028.39

0.15
1.90
0.23

(1,902.33)
30.17
4,315.26

(1,117.84)
(43.06)
3,867.49

0.70
(1.70)
0.12

Hindustan Unilever Limited - Common Size Statements


Balance Sheet
As at 31st Percentag
March 2016 e of Base
EQUITY AND LIABILITIES
Shareholders funds
Share capital
Reserves and surplus
Non-current liabilities
Other long-term liabilities
Long-term provisions
Current liabilities
Trade payables
Other current liabilities
Short-term provisions
TOTAL

216.39 1.53%
3,470.90 24.50%
218.20 1.54%
1,124.39 7.94%
5,497.89
853.79
2,785.47
14,167.03

ASSETS
Non-current assets
Fixed assets
Tangible assets
Intangible assets
Capital work-in-progress
Non-current investments
Deferred tax assets (net)
Long-term loans and advances
Other non-current assets
Current assets
Current investments
Inventories
Trade receivables
Cash and bank balances
Short-term loans and advances
Other current assets
TOTAL

38.81%
6.03%
19.66%
100.00%

2,902.73 20.49%
12.00 0.08%
385.97 2.72%
669.03
230.86
581.30
0.17
2,297.52
2,528.36
1,064.52
2,758.82
673.29
62.44
14,167.03

4.72%
1.63%
4.10%
0.00%
16.22%
17.85%
7.51%
19.47%
4.75%
0.44%
100.00%

Statement of Profit and Loss Account


For year ended Percentag
31st March
e of Base
2016
REVENUE FROM OPERATIONS (GROSS) 34,417.48 105.94%
Less: Excise duty
(2,430.31) -7.48%
Revenue from operations (net)
31,987.17 98.46%
Other income
500.63 1.54%
TOTAL REVENUE
32,487.80 100.00%

As at 31st
March 2015

216.35
3,508.43
170.11
956.35
5,288.90
908.05
2,585.87
13,634.06

2,435.50
22.03
479.01
654.11
195.96
583.46
0.44
2,623.82
2,602.68
782.94
2,537.56
657.27
59.28
13,634.06

For year ended


31st March
2015
32,721.44
(1,915.82)
30,805.62
618.39
31,424.01

EXPENSES
Cost of materials consumed
Purchases of stock-in-trade
Changes in inventories of finished goods
(including
and work-inEmployee stock-in-trade)
benefits expenses
progress
Finance costs
Depreciation and amortisation expenses
Other expenses
TOTAL EXPENSES
Profit before exceptional items and ta
Exceptional items
Profit before tax
Tax expenses
Current tax
Deferred tax credit/(charge)
PROFIT FOR THE YEAR

34.70%
12.16%
0.27%
4.90%
0.00%
0.99%
28.79%
81.81%

11,867.31
3,697.96
58.28
1,578.89
16.82
286.69
8,394.94
25,900.89

5,909.62 18.19%
(39.03) -0.12%
5,870.59 18.07%

5,523.12
664.30
6,187.42

11,274.73
3,951.15
87.11
1,592.02
0.18
320.75
9,352.24
26,578.18

(1,823.12) -5.61%
34.90 0.11%
4,082.37 12.57%

(1,902.33)
30.17
4,315.26

s
Percentag
e of Base

1.59%
25.73%
1.25%
7.01%
38.79%
6.66%
18.97%
100.00%

17.86%
0.16%
3.51%
4.80%
1.44%
4.28%
0.00%
19.24%
19.09%
5.74%
18.61%
4.82%
0.43%
100.00%

Percentag
e of Base
104.13%
-6.10%
98.03%
1.97%
100.00%

37.77%
11.77%
0.19%
5.02%
0.05%
0.91%
26.72%
82.42%
17.58%
2.11%
19.69%
-6.05%
0.10%
13.73%