PRIVI SPECIALITY CHEMICALS LIMITED Annual Report 2020-21

142 PRIVI SPECIALITY CHEMICALS LIMITED (Formerly known as Fairchem Speciality Limited) CONSOLIDATED BALANCE SHEET as at March 31, 2021 (Currency: Indian Rupees in lakhs) Note As at March 31, 2021 As at March 31, 2020 (Restated) ASSETS Non-current assets Property, plant and equipment 3 56,014.33 55,914.75 Capital work-in-progress 3 17,444.95 3,026.99 Right to use assets 4 a) 3,058.47 3,200.55 Intangible assets 4 b) 712.98 701.24 Intangible assets under development 4 b) 13.91 20.47 Financial assets Loans 5 993.27 817.34 Other financial assets 6 92.95 135.14 Income tax assets (net) 1,156.77 1,159.92 Other non-current assets 7 4,517.78 623.54 Total non-current assets 84,005.41 65,599.94 Current assets Inventories 8 34,252.80 32,871.41 Financial assets Investments 9 – 105.11 Trade receivables 10 23,903.85 22,890.06 Cash and cash equivalents 11 1,545.32 8,471.81 Bank balances other than cash and cash equivalents 12 428.63 359.76 Other financial Assets 6 809.26 – Other current assets 7 9,076.03 8,070.80 Total current assets 70,015.89 72,768.95 TOTAL ASSETS 1,54,021.30 1,38,368.89 EQUITY AND LIABILITIES EQUITY Equity share capital 13 a) 3,906.27 3,906.27 Other equity 13 b) 68,345.63 57,299.07 Total equity 72,251.90 61,205.34 LIABILITIES Non-Current liabilities Financial liabilities i) Borrowings 14 a) 33,184.82 22,571.76 ii) Lease liabilities 14 b) 431.25 619.43 Provisions 16 1,468.09 1,291.55 Deferred tax liabilities (net) 17 1,326.24 1,343.45 Total non-Current liabilities 36,410.40 25,826.19 Current liabilities Financial liabilities i) Borrowings 15 16,433.30 25,538.86 ii) Trade payables a) Total outstanding dues of micro and small enterprises 18 – – b) Total outstanding dues of creditors other than micro and small enterprises 18 16,739.41 14,972.40 iii) Other financial liabilities 19 10,538.06 9,495.31 iv) Lease liabilities 14 b) 156.45 79.63 Other current liabilities 20 430.74 406.42 Provisions 16 135.57 101.57 Current tax liabilities (net) 925.47 743.17 Total current liabilities 45,359.00 51,337.36 TOTAL EQUITY AND LIABILITIES 1,54,021.30 1,38,368.89 Notes to the consolidated financial statements 3 to 45 Significant accounting policies 2 The notes referred to above form an integral part of the consolidated financial statements. As per our report of even date attached For B S R & Co. LLP For and on behalf of the Board of Directors Chartered Accountants Firm’s Registration No: 101248W/W-100022 Mahesh Babani D. B. Rao Chairman & Managing Director Executive Director Jayesh T Thakkar DIN: 00051162 DIN: 00356218 Partner Narayan S Iyer Ramesh Kathuria Membership No: 113959 Chief Financial Officer Company Secretary Membership No: 105320 Membership No: A-11214 Mumbai Mumbai Date : May 14, 2021 Date : May 14, 2021