Sobha Developers is an Indian real estate development company headquartered in Bangalore. As of March 31, 2019, the company had total assets of Rs. 105,471.58 million, including non-current assets of Rs. 15,230.15 million and current assets of Rs. 90,241.43 million. Its total liabilities were Rs. 105,471.58 million, consisting of non-current liabilities of Rs. 169.14 million and current liabilities of Rs. 37,590.34 million. For the year ended March 31, 2019, the company reported total income of Rs. 34,337.78 million and a net profit of Rs. 2,865.25 million.

1. SOBHA
DEVELOPERS

2. INTRODUCTION
• SOBHA LTD. was founded in 1995 by P.N.C. MENON.
• It is a Indian multinational real-estate developer
• It is headquartered in BANGALORE, KARNATAKA.
• It is a public type company.
• It is a real-estate development and construction
industry.
• The Net Income is 2.16 billion(2018).

3. BALANCE SHEET :
Balance sheet is a statement of the assets, liabilities, and
capital of a business at a particular point in time.
PROFIT AND LOSS ACCOUNT :
A profit and loss account is one of the financial statements of
a company and shows the company's revenue and expenses
during a particular period.

5. ASSETS
• An asset is a resource with economic benefit that are controlled by the entity.
• The Total assets of Sobha Developers as on 31st March 2019 amounted to 105471.58 mm.

6. Non - Current Assets
The Non-Current assets of the Sobha Developers
amounted to 15,230.15 mm as on 31st March 2019. It includes
• Property, Plant and Equipment
• Investment property under construction
• Intangible assets
• Financial assets (Investments, Trade Receivables, other non-
current financial assets)
• Other non-current assets
• Deferred tax assets

7. Property, Plant and Equipment
• Property, plant, and equipment are physical or tangible assets that are long-term assets that
typically have a life of more than one year.
• Here the PPE includes Freehold land, Factory buildings, Plant & machinery , Vehicles, computers
etc.
• The total of PPE
amounted to 2,831.46
mm.

8. Investment Property Under Construction
• Investment property is property held by the owner or by the lessee under a
finance lease to earn rentals or for capital appreciation or both.
• It is amounted to 1,900.37 mm as on 31st March 2019.

9. Intangible Assets
• Intangible Assets is a non-monetary asset which doesn't have any physical substance.
• An intangible asset is an asset that is not physical in nature.
• Here the Intangible assets
include Software and
Intellectual Property Rights
amounted to 15.28 mm.

10. Financial Assets
• A financial asset is a liquid asset that gets its value from a contractual right or ownership claim.
• The financial assets include Investments, Trade Receivables and other non-current Financial assets.

11. Other Non-Current Assets
• The other non-current assets are amounted to 5106.59 mm.

12. Deferred Tax Assets
• The Deferred Tax Assets as on 31st March 2019 is amounted to 970.19 mm.

13. Current Assets
• Current asset is any asset which can reasonably be expected to be
sold, consumed or exhausted through the normal operations of a
business with the current fiscal year or operating cycle.
The total of Current Assets include 90241.43 mm as on 31st March
2019. It includes,
1. Inventories
2. Financial Assets ( Trade Receivables, Cash & Cash Equivalents, Bank
Balances etc )
3. Other Current Assets

14. Inventories
• The value of the inventory is 62743.74 mm.
• It includes Raw materials, Building materials, Land stock, WIP, Finished
goods etc.

15. Trade Receivables
• The Trade receivables amounted to 3125.26

16. LIABILITIES
• In EQUITY AND LIABILITY, the company has Equity share capital of
Rs.948.46 millions, which are issued, subscribed and fully paid-up.
• Other Equity amounts to Rs.19825.30 millions.

17. Non Current Liabilities
• The Non-Current Liabilities amounts to Rs.169.14 millions which
consists of borrowings amounting to Rs.48.13 millions and
provisions amounting to Rs.121.01 millions.
• The company has no deferred tax liabilities to be paid in future.

18. Current Liabilities
• In Current liabilities, the company has borrowed funds amounting to
Rs.23701.11 millions. The company has borrowed money from banks,
financial institutions.

19. Trade Payables
• The company is liable to pay trade payables amounting to
Rs.11239.43 millions which consists of land cost payable and others.

20. Financial Liabilities
• The company has both current and non-current financial liabilities
amounting to Rs.5993.22 millions.

21. Other Liabilities
• The company also has other liabilities amounting to Rs42889.73
millions which include advances from customers, taxes payable etc…

22. • The company has a current tax amounting to Rs.555.02 millions.
• They have provisions amounting to Rs.150.17 which has provisions for
gratuity, leave benefits and others.

24. PROFIT AND LOSS ACCOUNT
(AS OF THE YEAR ENDED MARCH 31, 2019)
(₹ in million)
• INCOME:
The total income of the company is ₹ 34,337.78 which
includes-
a) revenue from operations with ₹ 33,578.82
b) finance income with ₹ 414.83
c) other incomes with ₹ 344.13

25. • EXPENSES:
The total expenses of the company is ₹30,018.70 which includes-
a) Land purchase cost of ₹464.46
b) Cost of raw materials and components consumed is ₹2,755.69
c) Purchase of project materials is ₹ 10,856.44
d) Increase/decrease in inventories is ₹2,621.11
e) Subcontractor and other charges is ₹8,841.03
f) Employee benefits expense is ₹ 2,358.59
g) Finance costs include ₹2,293.37
h) Depreciation and amortization expenses is ₹582.35
i) Other expenses include ₹4,487.88

26. • Profit Before Tax:
Profit before tax is ₹4,319.08
• Tax Expenses:
The total income tax expenses is ₹1,453.83 which
includes-
a) Current tax is ₹975.20
b) Deferred tax is ₹478.63
• Profit Of The Year:
The profit made in the financial year 2019 is
₹2,865.25