As at As at

December December
31, 2017 31, 2016
Particulars ` Crore ` Crore

EQUITY
AND
B. LIABILITIES
Equity HORIZONTAL ANALYSIS
a) Equity
Share
Capital 187.99 187.99 0%
b) Other
Equity 9,177.47 8,643.88 6%
Total
Equity 9,365.46 8,831.87 6%
Liabilities
Non-
current
liabilities

a) Provisions 142.03 141.36 0%

b) Deferred
tax liabilities
(Net) 541.36 447.37 21%
Total Non-
current
liabilities 683.39 588.73 16%
Current
liabilities

a) Financial
Liabilities

(i)
Borrowings 59.17 50.02 18%
(ii) Trade
payables 1,810.49 1,256.93 44%
(iii) Other
fnancial
liabilities 718.81 831.21 -14%
b) Other
current
liabilities 1,732.66 1,410.28 23%

c) Provisions 51.19 52.02 -2%

d) Current
Tax
Liabilities
(Net) 467.68 418.52 12%
Total
Current
liabilities 4,840.00 4,018.98 20%
Total
liabilities 5,523.39 4,607.71 20%

TOTAL -
EQUITY
AND
LIABILITIES 14,888.85 13,439.58 11%
ASSETS
1) Non-
current
assets

a) Property,
Plant and
Equipment 7,201.25 7,497.36 -4%
b) Capital
work-in-
progress 261.72 260.82 0%
c) Other
Intangible
assets 39.77 27.59 44%

d)
Investments
in
subsidiaries,
associates
and
joint
ventures 226.45 226.45 0%

e) Financial
Assets

(i)
Investments 3.7 32.05 -88%
(ii) Loans 215.88 184.58 17%
(iii) Other
fnancial
assets 0.06 0.06 0%

f) Non-
Current Tax
Assets (Net) 295.44 303.91 -3%
g) Other
non-current
assets 1,026.77 835.41 23%
Total Non-
current
assets 9,271.04 9,368.23 -1%
2) Current
assets

a)
Inventories 1,403.95 1,223.75 15%

b) Financial
Assets

(i)
Investments 0 0

(ii) Trade
receivables 668.2 536.1 25%

(iii) Cash
and Cash
Equivalents 2,526.74 1,777.78 42%

(iv) Bank
balances
other than
Cash and
Cash
Equivalents 168.66 167.29 1%
(v) Loans 40.96 28.88 42%
(vi) Other
fnancial
assets 8.87 5.05 76%
c) Other
current
assets 787.35 320.47 146%

d) Non-
current
assets
classifed as
held for sale 13.08 12.03 9%
Total
Current
assets 5,617.81 4,071.35 38%
TOTAL -
ASSETS 14,888.85 13,439.58 11%
VERTICAL ANALYSIS of december 31st,2017 VERTICAL ANALYSIS of december 31st,2016 % change

1% 1% 0%

62% 64% -2%

63% 66% -3%

1% 1% 0%

4% 3% 1%

5% 4% 1%

0% 0% 0%

12% 9% 3%

5% 6% -1%

12% 10% 2%

0% 0% 0%
 3% 3% 0%

33% 30% 3%

37% 34% 3%

100% 100% 0%

48% 56% -8%

2% 2% 0%

0% 0% 0%

2% 2% 0%

0% 0% 0%
1% 1% 0%

0% 0% 0%

2% 2% 0%
 7% 6% 1%

62% 70% -8%

10% 9% 1%

4% 4% 0%

17% 13% 4%

1% 1% 0%
0% 0% 0%

0% 0% 0%

5% 2% 3%

0% 0% 0%

38% 32% 6%

100% 100% 0%
 ACC CEMENT
STATEMENT OF PROFIT AND LOSS FOR THE YEAR ENDED 2017
% CHANGE (VERTICAL%ANALYSIS)
CHANGE (HORIZONTAL ANALYSIS)
Dec-17 Dec-16 Dec-17 Dec-16
ABSOLUTE AMOUNT
% CHANGE
Net sales 14200 12523 100.00 100.00 0.13 13.00
COGS 1982 1587 13.96 12.67 0.24 24.00
Gross Prof 12218 10936 86.04 87.30 0.12 11.70
Operating p 1,166 -10958
PBT 1,298 871 9.00 7.00 0.49 49.00
Tax expens 382 224 3.00 2.00 0.71 70.50
PAT 915 647 6.00 5.00 0.41 41.40
Interest e 102 82 1% 1% 0.24 24.30
PBIT