Common Size Statement

Download as pdf or txt
Download as pdf or txt
You are on page 1of 2

Whirlpool

Common size balance sheet as At 31st March 2019


Particulars 31st 31st % of % of
March March balance balance
2019 2018 sheet total sheet total
2019 2018
ASSETS
Non-Current Assets
Property, plant and equipment 50,319 43,941 13.56 13.62
Capital work in progress 4333 3,305 1.16 1.02
502 651 0.13 0.20
Intangible assets
17,222 - 4.64 0
Investment in joint ventures
Financial assets
I. Investment 34,578 45,632 9.32 14.14
II. Loans 1,815 1,703 0.48 0.52
II. Others 1,232 1,677 0.33 0.51
Deferred tax assets(net) 3,440 2,790 0.92 0.86
Other non -current assets 11,092 8,046 2.99 2.49

124,533 107,745 33.57 33.40


Current assets
Inventories
Financial assets 88,860 81,012 23.95 25.11
i.Trade receivables
25,562 24,031 6.89 7.44
ii. Cash and Cash equivalent
105,367 97,501 28.40 30.22
iii. Bank balances 733 684 0.19 0.21
iv. Investments 13,833 - 3.72 0
v. Loans 263 202 0.07 0.06
vi. Others 1,375 1365 0.37 0.42
Other current assets 10,378 10,041 2.79 3.11

246,371 214,386 66.42 66.45


Total assets 370,904 322,581 100 100

Equity and liabilities


Equity
Equity share capital 12,687 12,687 3.42 3.93
Other equity 201,580 166,947 54.34 51.75
Total equity
214,267 179,634 57.76 55.68
Non- current liability
Financial liabilities
i.Trade payables - -
-total outstanding dues of micro enterprises and small
enterprises 170 187 0.05 0.05
-Total outstanding dues of creditors other than micro
enterprises and small enterprises
520 458 0.14 0.14
Whirlpool
Common size balance sheet as At 31st March 2019
ii. Other payables 18,636 15,099 5.02 4.68
Provisions
Government grants 564 621 0.01 0.19

19,890 16,365 5.36 5.07


Current liabilities
Financial liabilities
i.Trade payables
- total outstanding dues of micro enterprises and small 3,649 2,214 0.98 0.68
enterprises
-Total outstanding dues of creditors other than micro 119,973 113,084 32.34 35.05
enterprises and small enterprise
II. Other payables 8,987 7,642 2.42 2.36
Provisions 3,351 2,938 0.90 0.91
Government grants 57 57 0.01 0.01
Deferred revenue 730 647 0.19 0.20

136,747 126,582 36.86 39.24


Total liabilities
156,637 142,947 42.23 44.31

Total equity and liabilities 370,904 322,581 100 100

Analysis-
Positive Trend
Total liabilities decreased by approx. 3% for FY-19- Thus a positive sign for investors.
Total equity increased by approx. 2%
Outstanding dues decreased by approx. 3%
Investment in joint ventures increased by 4.64%
Short term investment increased by approx. 3%
Inventories increased by 2%
Negative trend
There is a significantly decrease in long term investment for the FY -2019 by approximately 5%.
Cash & cash equivalent decreased by approx. 2%

You might also like