This document contains balance sheet information for Hindustan Unilever Limited (HUL). HUL is a British-Dutch multinational consumer goods company headquartered in Mumbai, India with over 35 popular brands used by 2 billion people daily. The balance sheets show HUL's standalone financial position and consolidated position including its subsidiaries. Key figures include total shareholders' funds of Rs. 7,659 crores standalone and Rs. 7,885 crores consolidated. Total assets are Rs. 17,865 crores standalone and Rs. 18,629 crores consolidated.

1. N S
N I V E T H I T H A S
P G D M I - B

2. ABOUT THE COMPANY
• British Dutch multinational company whose HQ is in Mumbai.
• Market leader in India focussing on Food, Beverages, personal care,
water purifier, cleaning agents and consumer goods.
• Over 35 product brands are used by 2 billion people everyday.
• Most popular brands include Lifebuoy, Vanaspati, Pears, Brooke Bond,
Pure It and Surf Excel.

3. SUBSIDIARIES AND JOINT VENTURES
Subsidiary Product Type
Kwality Walls’ Frozen Desserts
Ponds Beauty Brand
Lakme Cosmetics Brand
Daverashola Estates Pvt Ltd Dairy Product Manufacturer
Jam Nagar Properties Pvt Ltd Real Estate Company
Kimberly-Clark Corporation Baby Products
Lipton Tea Brand

4. STANDALONE BALANCE SHEET
EQUITIES AND LIABILITIES
Shareholder's funds
Equity Share Capital 216
Total Share Capital 216
Revaluation Reserves 0
Reserves and Surplus 7,418.00
Total Reserves and Surplus 7,418.00
Employees Stock Options 25
Total Shareholders Funds 7,659.00
Non-current liabilities
Other Long Term Liabilities 804
Long Term Provisions 1,049.00
Total Non-Current
Liabilities
1,853.00

5. STANDALONE BALANCE SHEET CTD..
Current liabilities
Trade Payables 7,070.00
Other Current Liabilities 782
Short Term Provisions 501
Total Current Liabilities 8,353.00
Total Capital And Liabilities 17,865.00
ASSETS
Non-current assets
Tangible Assets 3,907.00
Intangible Assets 436
Capital Work-In-Progress 373
Fixed Assets 4,716.00

6. STANDALONE BALANCE SHEET CTD..
Non-Current Investments 256
Deferred Tax Assets [Net] 339
Long Term Loans And Advances 396
Other Non-Current Assets 784
Total Non-Current Assets 6,491.00
Current Assets
Current Investments 2,693.00
Inventories 2,422.00
Trade Receivables 1,673.00
Cash And Cash Equivalents 3,688.00
Short Term Loans And Advances 0
OtherCurrentAssets 898
Total Current Assets 11,374.00
Total Assets 17,865.00

7. CONSOLIDATED BALANCE SHEET
EQUITIES AND LIABILITIES
Shareholder's funds
Equity Share Capital 216
Total Share Capital 216
Revaluation Reserves 0
Reserves and Surplus 7,627.00
Total Reserves and Surplus 7,627.00
Employees Stock Options 24
Minority Interest 18
Total Shareholders Funds 7,885.00
Non-current liabilities
Long Term Borrowings 0
Deferred Tax Liabilities [Net] 0
Other Long Term Liabilities 995
Long Term Provisions 1,082.00
Total Non-Current Liabilities 2,077.00

8. CONSOLIDATED BALANCE SHEET CTD..
CURRENT LIABILITIES
Short Term Borrowings 99
Trade Payables 7,206.00
Other Current Liabilities 839
Short Term Provisions 523
Total Current Liabilities 8,667.00
Total Capital And Liabilities 18,629.00
ASSETS
Non-current assets
Tangible Assets 4,192.00
Intangible Assets 406
Capital Work-In-Progress 406
Fixed Assets 5,004.00

9. CONSOLIDATED BALANCE SHEET CTD..
Non-Current Investments 2
Deferred Tax Assets [Net] 373
Long Term Loans And Advances 215
Other Non-Current Assets 1,004.00
Total Non-Current Assets 6,715.00
Current assets
Current Investments 2,714.00
Inventories 2,574.00
Trade Receivables 1,816.00
Cash And Cash Equivalents 3,757.00
Short Term Loans And Advances 4
OtherCurrentAssets 1,049.00
Total Current Assets 11,914.00
Total Assets 18,629.00

10. COMPONENTS OF BALANCE SHEET
BALANCE SHEET EQUATION

11. EQUITIES
Shareholder’s Funds: Share holder’s residual claim after debts have
been paid.
• Equity Share Capital: It is the amount of money that investors put
into a company in return for a share of the company's
ownership.
– Common stock
– Preferred Stock
– Additional Paid-in Capital
– Treasury Stock
– Retained Earnings
• Revaluation Reserves: Reassessment of asset when there is an
increase in the value of assets to the previous value recorded.
– Eg. Land Value keeps rising in contrast to Building or Machinery

12. EQUITIES
• Reserves and Surplus: Fund is created out of profits that are to be
shared between the partners or share holders.
– Eg. Bonus Shares
• Employee Stock options(ESO): Company’s common stock is
granted to a specific group of employees.
• Minority Interest/Non Controlling Interest(NCI): Portion of a
subsidiary corporation's stock that is not owned by the parent
corporation.

13. LIABILITIES
Long Term Liabilities: Liabilities that are due beyond a year or the
normal operation period of the company.
• Long Term Provisions: A liability of uncertain amount and timing.
– Eg. Provision for depreciation.
• Long Term Borrowings: Company’s debt having a maturity longer
than 12 months.
– Eg. Debentures
• Deferred Tax Liability: Tax due for the current period but not yet
paid and obligated to pay in future.

14. LIABILITIES CTD..
Short Term/Current Liabilities: Liabilities that are due within a year
or the normal operation period of the company.
• Trade Payables: Amount owed by the company for goods
delivered or services availed.
Trade Payable = Creditors + Bills Payable
• Short Term Borrowings: Company’s debt having a maturity
within12 months.
– Eg. Short Term Loans
• Short Term Provisions: A liability of uncertain amount and timing.
– Eg. Provision for doubtful debts

15. FIXED ASSETS
Non Current/Fixed Assets: Company’s long term investments having a
useful life of more than a year.
• Tangible Assets: Physical items that add value to business.
– Eg. Building, Machinery, Furniture.
• Intangible Assets: Non-physical items that are hard to evaluate.
– Eg. Patent, Copyright, Goodwill.
• Capital Work in Progress: All the expenses incurred for the generation
of an asset before the balance sheet date.
– Eg. Cost due to construction of building.

16. FIXED ASSETS
• Non Current Investments: Company's long-term investments for
which the full value will not be realized within the accounting year.
– Eg. Investments in other companies.
• Deferred Tax Assets: Asset that may be used to reduce taxable
income.
– Eg: Advance Tax.
• Long Term Loans and Advances: A loan given to subsidiaries,
governments or employees that are to be received in a period
beyond one year.

17. CURRENT ASSETS
• Current Investments: Company’s short term assets that can be
converted to cash within a year.
• Inventories: The cost of the merchandise purchased but not yet sold.
• Trade Receivable: Amounts billed by a business to its customers
when it delivers goods or services to them.
• Cash and cash Equivalents: Investment with a short maturity period of
90 days or less is cash equivalent. They are the most liquid current
assets. Eg. Treasury Bills
• Short Term Loans and Advances: A loan scheduled to be repaid in less
than a year.

18. COMPARISON ANALYSIS
0.00
5,000.00
10,000.00
15,000.00
20,000.00
25,000.00
30,000.00
35,000.00
40,000.00
Total
Shareholder’s
Funds
Total Non
Current
Liability
Total Current
Liability
Total
Liabilities and
Capital
Total Non-
Current
Assets
Total Current
Assets
Total Assets
Standalone Vs Consolidated
STANDALONE CONSOLIDATED

19. INFERENCE
• The standalone balance sheet - Financial position of HUL alone.
• The consolidated balance sheet - Financial position of HUL along with
its subsidiaries, associates and joint ventures.
• Consolidated Result > Standalone Result