Balance Sheet of Vodafone Idea Limited

2015 2016 2017 2018 2019

EQUITIES AND LIABILITIES

SHAREHOLDER'S FUNDS
Equity Share Capital 3,598 3,601 3,605 4,359 8,736
Total Share Capital 3,598 3,601 3,605 4,359 8,736
Reserves and Surplus 18,292 21,165 20,118 26,161 54,702
Total Reserves and Surplus 18,292 21,165 20,118 26,161 54,702
Employees Stock Options 0 0 0 80 67
Total Shareholders Funds 21,890 24,765 23,724 30,601 63,505 27%

NON-CURRENT LIABILITIES
Long Term Borrowings 16,006 35,904 51,638 56,941 104,403
Deferred Tax Liabilities [Net] 1,609 2,236 1,679 308 0
Other Long Term Liabilities 1,175 2,768 1,494 3,166 11,030
Long Term Provisions 282 335 331 308 339
Total Non-Current Liabilities 19,073 41,243 55,142 60,723 115,772
CURRENT LIABILITIES
Short Term Borrowings 151 1,646 34 22 4,121
Trade Payables 2,970 3,204 3,992 3,549 12,674
Other Current Liabilities 13,293 7,705 12,854 7,035 36,945
Short Term Provisions 299 92 16 22 37
Total Current Liabilities 16,713 12,647 16,896 10,627 53,777
Total Capital And Liabilities 57,676 78,655 95,762 101,951 233,053
ASSETS

NON-CURRENT ASSETS
Tangible Assets 17,898 20,963 22,189 24,454 49,341
Intangible Assets 14,216 44,008 53,936 55,231 127,320
Capital Work-In-Progress 5,079 661 1,324 651 2,333
Intangible Assets Under Development 0 5,377 6,205 2,934 2,744
Fixed Assets 37,193 71,010 83,654 83,270 181,738
Non-Current Investments 1,647 1,667 2,227 6,843 6,662
Deferred Tax Assets [Net] 0 0 0 0 8,935
Long Term Loans And Advances 3,891 3 3 2 1
Other Non-Current Assets 0 2,200 3,258 2,195 16,432
Total Non-Current Assets 42,731 74,879 89,141 92,311 213,768
CURRENT ASSETS
Current Investments 11,168 833 4,025 5,613 6,689
Inventories 58 85 54 34 0
Trade Receivables 932 1,136 1,258 887 3,308
Cash And Cash Equivalents 1,542 758 31 22 784
Short Term Loans And Advances 1,139 2 2 2 1,340
OtherCurrentAssets 106 962 1,251 3,081 7,164
Total Current Assets 14,945 3,760 6,621 9,640 19,285
Total Assets 57,676 78,655 95,762 101,951 233,053
OTHER ADDITIONAL INFORMATION

CONTINGENT LIABILITIES, COMMITMENTS

Contingent Liabilities 54,236 25,478 25,013 17,375 40,574
 Balance Sheet of Vodafone Idea Limited Balance Sheet of
2015 2016 2017 2018 2019

Capital 3,598 3,601 3,605 4,359 8,736 Equity

Reserve 18,292 21,165 20,118 26,161 54,702

NCL 19,073 41,243 55,142 60,723 115,772 Assets
CL 16,713 12,647 16,896 10,627 53,777 Liability
57,676 78,655 95,762 101,871 232,986
NCA 42,731 74,879 89,141 92,311 213,768
CA 14,945 3,760 6,621 9,640 19,285
57,676 78,640 95,762 101,951 233,053

Balance Sheet of Vodafone Idea Limited with a focus on CE

2015 2016 2017 2018 2019
Equity 21,890 24,765 23,724 30,521 63,438
NCL 19,073 41,243 55,142 60,723 115,772
40,963 66,009 78,866 91,244 179,209
NCA 42,731 74,879 89,141 92,311 213,768
Working Cap(CA+CL) -1,768 -8,886 -10,275 -987 -34,492
40,963 65,993 78,866 91,324 179,276

Why is working capital negative??

Examine the impact of negative working capital on the finanacial performance??
Will a loss making company always have a negative working capital and vice versa??
Balance Sheet of Vodafone Idea Limited
2015 2016 2017 2018 2019

21,890 24,765 23,724 30,521 63,438

57,676 78,655 95,762 101,951 233,053

35,786 53,890 72,039 71,350 169,549
21,890 24,765 23,724 30,601 63,505
 IS of Vodafone Idea Limited
2015 2016 2017 2018 2019
INCOME
Revenue From Operations [Gross] 31,252 35,773 35,257 27,800 36,767
Revenue From Operations [Net] 31,252 35,773 35,257 27,800 36,767
Other Operating Revenues 27 31 22 29 92
Total Operating Revenues 31,279 35,804 35,279 27,829 36,859
Other Income 452 177 197 607 1,073
Total Revenue 31,732 35,981 35,476 28,435 37,932
EXPENSES
Operating And Direct Expenses 19,059 21,084 21,652 19,877 28,915
Employee Benefit Expenses 1,359 1,474 1,626 1,397 2,121
Finance Costs 932 1,778 3,978 4,897 9,471
Depreciation And Amortisation Expenses 4,855 6,223 7,700 8,315 14,410
Other Expenses 1,188 1,352 1,939 910 1,944
Total Expenses 27,393 31,910 36,895 35,396 56,861
43,539 43,540 43,541 43,542 43,543
Profit/Loss Before Exceptional, ExtraOrdinary Items And Tax 4,339 4,071 -1,419 -6,961 -18,929
Exceptional Items 0 0 0 0 1,237
Profit/Loss Before Tax 4,339 4,071 -1,419 -6,961 -17,692

Tax Expenses-Continued Operations

Current Tax 1,453 862 0 17 0
Less: MAT Credit Entitlement 2 0 0 0 0
Deferred Tax 78 562 -588 -2,520 -3,636
Total Tax Expenses 1,529 1,425 -588 -2,503 -3,636
Profit/Loss After Tax And Before ExtraOrdinary Items 2,810 2,646 -831 -4,458 -14,056
Profit/Loss From Continuing Operations 2,810 2,646 -831 -4,458 -14,056
Profit/Loss For The Period 2,810 2,646 -831 -4,458 -14,056
 IS of Vodafone Idea Limited
2015 2016 2017 2018 2019
Total Rev 31,732 35,981 35,476 28,435 37,932
Expenses( other D/I/T) 21,606 23,909 25,217 22,184 32,980
PBDITA 10,126 12,072 10,259 6,251 4,952
Dep/Amort 4,855 6,223 7,700 8,315 14,410
PBIT 5,271 5,849 2,559 -2,064 -9,458
Interest 932 1,778 3,978 4,897 9,471
PBT 4,339 4,071 -1,419 -6,961 -18,929
Tax 1,529 1,425 -588 -2,503 -3,636
PAT 2,810 2,646 -831 -4,458 -15,293

Equity 21,890 24,765 23,724 30,521 63,438

CE

ROE and ROCE_VIL

2015 2016 2017 2018 2019

ROE
ROCE