Dabur Financial Report
1. Dabur India Limiteds Financial Position Analysis
The following report analyse Dabur India Limiteds financial condition based on the financial statements data prepared according to International Financial Reporting Standards (IFRS) for the financial year 2012-2013.
1.1. Structure of the Assets and Liabilities
Indicator
Value
Change for the period analysed
in million INR
% of the balance total
million INR
(col.3-col.2)
((col.3-col.2) : col.2)
31.03.2012
31.03.2013
at the beginning of the period analysed
(31.03.2012)
at the end of the period analysed
(31.03.2013)
Assets
1. Non-current assets
8,588
10,905
+2,317
2. Current assets, total
15,927
17,374
+1,447
Inventories
5,286
4,997
Trade and other current receivables
2,242
2,553
+13.9
Cash and cash equivalents
2,613
3,194
+22.2
Equity and Liabilities
1. Equity
13,033
15,948
+2,915
+22.4
2. Non-current liabilities
3. Current liabilities
10,795
11,584
Assets; Equity and Liabilities
24,515
28,279
+3,764
+15.4
On 31 March, 2013, Dabur India Limiteds assets structure was built in the following way: non-current assets are 38.6% and current assets are 61.4%. For the entire period reviewed, the assets were found to jump significantly to INR 28,279 million (INR +3,764 million). Assets were observed to grow simultaneously with equity. With that, the equity has grown with outrunning rates (+22.4% for the last year). An outrunning increase in equity relative to a total change in assets should be considered as a positive factor.
The total growth of Dabur India Limiteds assets value is primarily connected with the growth value of the following assets (amount of change and percentage of this change relative to the total assets growth are shown below):
Other non-current financial assets – INR 1,293 million (28.6%)
Other current financial assets – INR 1,012 million (22.4%)
Investment property – INR 755 million (16.7%)
Cash