Group Assignment 1 Sheet

7/29/2019 Group Assignment 1 Sheet

1/40

S No.

Items Amount (In Rs.) Items

crores

1 Gross block 16.73 Trade(unquoted)

2 Less: Accumulated depreciation -3.62 Investments in equity instruments

3 Unquoted investments Less:provision for investments4 Investments in equity instruments 7477.97

5 Investments in preference shares 85.64

6 Investments in Government/Trust secur 1558.83

7 Investments in debentures/bonds 436.84

8 Less: provision for diminution in value o -298.83

9 Quoted investments

10 Government of India securities 1.91

11 Less: provision for diminution in value o -0.07

12 Investments in debentures/bonds 106.45

13 Investments in mutual funds 278.59

14 Other investments 650.02

M&M Infosys


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Amount (In Rs.) Items Amount (In Rs.) Items

crores Trade Investments

6 Investment in Equity instruments

-4 Investments in preference sharesOther Investments

Investment in Equity instruments

Investments in preference shares

Investments in debentures

Investments in government or Trust Securities

Advance for investment

2

Non-Current Investments

Nestle Apollo


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Amount (In Rs.) Items Amount (In Rs.)

millions Trade Investments millions

3391.74 Investment in Equity instruments 10507

110.4 Investments in preference shares 227Investments in convertible preferred stocks 187

2126.02 Investments in a partnership firm 96

22 Other investments

589.24 Investments in equity instruments 8

0.25

230.46

6470.11 11025

Cipla


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S No.

Items Amount (In Rs.) Items Amount (In Rs.)

Crores

1 Raw Materials & Bought-out components 746.01

2 Raw Materials & Bought-out components in Transit 87.27

3 Work-in Progress 99.2

4 Finished products produced 917.16

5 Stock-in-Trade 256.21

6 Stock-in-Trade in transit 77.527 Manufactured components 108.08

8 Stores and spares 32.86

9 Tools 34.08

10 Total 2358.39

M&M Infosys


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millions Millions

Raw Materials (includes in-transit) 1575.1 Medicines 1492.11

Packing Materials(includes in-transit 244.1 Stores and spares 97.99

Work-in Progress 1372.4 Lab materials 36.68

Finished goods 3653.4 Surgical instruments 137.51

Stock-in-trade 155.7 Other consumables 62.8

Stores and spares 455.1

7455.8 1827.09

Inventories

Nestle Apollo


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Items Amount (In Rs.)

Raw Materials 1655

Work-in-progress 917

Finished goods 1363

Stock-in-trade 637

Stores and spares 24

Packing material 416

5012

Cipla


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S No.


crores

1 Intangible assets under development 224.8

Intangi

M&M Infosys


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Items Amount (In Rs.) Items Amount (In Rs.) Items

Intangible assets under development 116.23

le assets under development

Nestle Apollo


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Amount (In Rs.)

Cipla


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S No.


crores

1 Government grant receivable 139.43

2 Interest accrued 70.08

3 Hedging instruments 29.824 Other receivables including export benefits 230.09

5 Assets held for sale 10.01

6 Less: Provision for doubtful other current a -4.36

Total 475.07

M&M Infosys


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Interest accrued on fixed deposits 10 Prepaid expenses

Rent Receivables

Intereset receivablesFranchise fees receivable

10

Other current assets

Nestle Apollo


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99.4 Interests receivable 3

3.85 Income receivable 16

147.12 Insurance claim receivable 297.92 Export incentive receivablee 93

Prepaid expenses 54

258.29 195

Cipla


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S No.


crores

1 Hedging instruments 2.4 Advance to gratuity trust

2 Export benefits receivable 21.16

3 Others 12.89

Total 36.45

M&M Infosys


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crores

15

15

Other non-ccurrent assets

Nestle


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Apollo Cipla


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Amount (In Rs.)


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S No.


crores crores

1 Fixed Assets 297

2 Trade receivables 19

3 Unavailable leave 128computer software 36

Accrrued compensation to e 32

Others 23

Branch profit tax 270

Total 805

O

M&M Infosys Nes


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ther non-ccurrent assets

tle Apollo


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Cipla


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S No.


1

Technical

Know-

how 21300000 Goodwill 10910000000 Management information systems

2

Development

Expenditu

re 2016700000

Intellectual

property

rights 320000000 Knowhow and commercial rights

3

Computer

Software 369400000

Land Use

rights 570000000

Total 2407400000 11800000000

Intanglible

M&M Infosys Nestle


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Amount (In Rs.) Items Amount (In Rs.) Items Amount (In Rs.)

536300000 Computer Software 93870000 Brands/Trademarks 121000000

52500000 Computer Softwares 37000000

Commercial rights 2000000

Technical Know-how 10000000

588800000 93870000 170000000

Assets

Apollo Cipla


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S No.

Items Amount (In Rs.) Items Amount (In Rs.) Items Amount (In Rs.) Items

1

Capital

Work-in-

progress 5699300000

Capital

Work-in-

progress 5900000000

Capital

Work-in-

progress 3440800000

Capital

Work-in-

Progress

23

Total 5699300000 5900000000 3440800000

Capital Work In Progress

M&M Infosys Nestle


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1,893,150,000.00

Capital

Work-in-

progress 4492000000

1893150000 4492000000

Apollo Cipla


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S No.


1 Loan Advanced to related party 3013100000

2 other Loans Advanced 6296800000

3

4

5

6

7

8

9

10

M&M


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Unsecured, Considered Good: Others 7790000000

Unsecured, Considered Good: Restricted Deposit 4920000000

Unsecured, Considered Good: Unbilled Revenue 18730000000

Unsecured, Considered Good: MAT Credit 16

Unsecured, Considered Good: interest occurred but not due 480000000

Unsecured, Considered Good: Loan advance to employee 1590000000

Unsecured, Considered Good: electricity and other deposit 37

Unsecured, Considered Good: Rental deposit 160000000

Unsecured consider doubtful 40000000

less provision for doubtfull -40000000

33670000053

Infosys


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Items

Secured, considered good:Loans and advances to employees

Unsecured, considered good:Balances with government authorities

Unsecured, considered good:Loans and advances to employees*

Unsecured, considered good:Suppliers advances, debit balances and other receivables

Unsecured, considered good:Security deposits

Unsecured, considered good:Others (prepaid expenses, receivable against forward contracts etc.)

Unsecured, considered doubtful:Security deposits and vendor balances

Unsecured, considered doubtful:Less: Provision for doubtful security deposits and vendor balances

Short Term Loans and Advan

Nestle


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Amount (In Rs.) Items

17600000 Loans and advances to related parties: Unsecured, considered good

175200000 Other Loans and Advances:Advance to Suppliers

135500000 Other Loans and Advances:Other Advances

139100000 Other Loans and Advances:Loans and advacne to employees

32300000

418000000

4100000

-4100000

917700000

es

Apollo


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Amount (In Rs.)

163380000

135930000

622.35

549900000

849210622.4


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Items

Unsecured, Considered Good:Balances with Custom/ Central Excise/ Sales Tax Authorities

Others: Loans and Advances to Related Parties

other: Advances to Suppliers

Other: Advances recoverable in cash or in kind or for value to be received

Cipla


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Amount (In Rs.)

908000000

17000000

884000000

107

1809000107


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S No.


1 Sundry debtors(Good) 8260800000 Sundry debtors

2 Sundry debtors(Bad) 11622800000 Considered Doubtful(-49)

3 Doubtful 772700000 Other Debt(considered good)

4 Provision for doubtful depth -772700000 Other Debt(considered doubtful)5 Other(Provision for doubtful depth)

6

7

8

9

10 Total 19883600000

M&M Infosys


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490000000 Sundry debtors(Secured ,Good) 875700000

-490000000 Sundry debtors(Secured ,Bad) 37000000

58820000000 Provision for doubtful depth -37000000

360000000-360000000

58820000000 875700000

Trade Receivables

Nestle


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Sundry debtors(Secured ,Good) 0 Sundry debtors(Good) 64000000

Sundry debtors(unsecured ,Good) 2,825,880,000.00 Sundry debtors(Doubtful) 13000000

Sundry debtors(unsecured ,doubtful) 0 Provision for doubtfuk -13000000

less provison for doubtful 0 Others(Good) 5748000000

2825880000 5812000000

Apollo Cipla


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S No.


1 land - freehold 133.59 L;AND: freehold 425

2 land - leasehold 58.32 leasehold 286

3 buildings 923.75 buildings 2641

4 plant and equitment 2650.3 plant and equipment 2975 office equipment 39.74 office equipment 168

6 furniture and fixtures 75.81 computer equipment 293

7 aircrafts 53.18 furniture and fixture 223

8 vehicles 110.59 leasehold improvements 38

9 vehicles 4

10 4045.28 4375

11

12

13

14

M&M Infosys


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freehold land 169 land

leasehold land 1175.2 buildings

building 7297 leasehold improvements

railway sliding 0.4 medical equipments & surgical instrumentsplant and machinery 22013.9 air conditioning plants & air conditioners

furniture and fixture 1184.1 furniture and fixtures

office equipment 43.7 vehicles

information technology 0 office equipment

equipment 149.9 electrical installations & generators

vehicles 9.5 fire fighting equipment

32042.7 boilers

kitchen equipment

referigerators

wind electric generator

tangible assets

Nestle Apollo


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1593.19 freehold land 502

4043.11 leasehold land 226

468.79 buildings 3213

4702.02 plants and equipments 7521644.62 furniture and fixtures 197

1258.48 vehicles 257

220.82 office equipments 91

373.97 12007

812.91

61.99

1.85

29.78

27.31

0

14238.84

Cipla


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S No.


1 capital advances 352.33

2 security deposits 35.9

3 loans and advances to related parties 11.17

4 other loans and advances 1077.285 1476.68

6

7

8

9

10

11

M&M Infosys


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loans and advances to employees (secured) 40

loans and advances to employees (unsecured) 431.8

Payments / pre-deposits under protest with government authorities 441.2

Security deposits 279.8Capital advances 59.7

Others 2

1254.5

long term loans and advances

Nestle


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capital advances 320.58

security advances 660.5

loans and advances to various parties 234

other loans and advances 3888.2552103.33

Apollo


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capital advances 230

security deposits 241

loans and advances to related parties 3572

balances with customs/central excise/sales tax authorities 865advance payment of tax 416

considered goods 334

considered doubtfuls 10

less : provision for doubtful advances -10

5658

Cipla

Group Assignment 1 Sheet

Documents

Transcript of Group Assignment 1 Sheet