Reliance Industries Limited (RIL) is one of India’s largest conglomerates. With interests in petrochemicals, refining, oil and gas exploration, retail, and telecommunications. It was also one of the most valuable companies in India by market capitalization. The balance sheet of Reliance Pdf is a key financial statement that provides insights into the company’s financial health, assets, liabilities, and equity.
Structure of a Balance Sheet
A balance sheet is divided into two main sections: assets and liabilities. Assets are what a company owns, while liabilities are what it owes. The balance sheet follows the accounting equation: Assets = Liabilities + Equity. Equity represents the ownership interest in the company.
Assets:
Assets are further divided into current assets and non-current assets. Current assets are those that can be converted into cash within a year, while non-current assets are long-term assets that are not expected to be converted into cash within a year.
Common types of assets include:
- Cash and Cash Equivalents: This includes cash on hand and in banks, as well as short-term investments that can be quickly converted into cash.
- Accounts Receivable: Money owed to the company by its customers for goods or services provided on credit.
- Inventory: Goods held for sale or raw materials used in the production process.
- Property, Plant, and Equipment (PP&E): Physical assets such as land, buildings, machinery, and vehicles used in the company’s operations.
- Intangible Assets: Non-physical assets such as patents, trademarks, and goodwill.
Liabilities:
Liabilities are also divided into current and non-current liabilities. Current liabilities are obligations that are due within a year, while non-current liabilities are long-term obligations.
Common types of liabilities include: Balance Sheet of Reliance Pdf
- Accounts Payable: Money owed by the company to its suppliers for goods or services received on credit.
- Short-Term and Long-Term Debt: Loans and other borrowings that need to be repaid within a year or over a longer period.
- Accrued Expenses: Expenses that have been incurred but not yet paid, such as salaries and utilities.
- Deferred Revenue: Money received in advance for goods or services that have not yet been provided.
- Provisions: Amounts set aside for future expenses or losses, such as warranties or legal claims.
Equity
Equity represents the ownership interest in the company and is calculate as the difference between assets and liabilities. It includes:
- Share Capital: The amount of money raised by issuing shares.
- Retained Earnings: Profits that have been reinvested in the company rather than distribute to shareholders as dividends.
- Reserves and Surplus: Funds set aside for specific purposes, such as expansion or contingencies.
Standalone:
| BALANCE SHEET OF RELIANCE INDUSTRIES (in Rs. Cr.) | MAR 23 | MAR 22 | MAR 21 | MAR 20 | MAR 19 | |
EQUITIES AND LIABILITIES | ||||||
| SHAREHOLDER’S FUNDS | ||||||
| Equity Share Capital | 6,766.00 | 6,765.00 | 6,445.00 | 6,339.00 | 6,339.00 | |
| TOTAL SHARE CAPITAL | 6,766.00 | 6,765.00 | 6,445.00 | 6,339.00 | 6,339.00 | |
| Reserves and Surplus | 472,328.00 | 464,762.00 | 468,038.00 | 384,875.00 | 398,983.00 | |
| TOTAL RESERVES AND SURPLUS | 472,328.00 | 464,762.00 | 468,038.00 | 384,875.00 | 398,983.00 | |
| TOTAL SHAREHOLDERS FUNDS | 479,094.00 | 471,527.00 | 474,483.00 | 391,214.00 | 405,322.00 | |
NON-CURRENT LIABILITIES | ||||||
| Long Term Borrowings | 135,561.00 | 167,231.00 | 160,598.00 | 194,402.00 | 118,098.00 | |
| Deferred Tax Liabilities [Net] | 33,968.00 | 30,832.00 | 30,788.00 | 50,556.00 | 47,317.00 | |
| Other Long Term Liabilities | 3,370.00 | 6,504.00 | 4,518.00 | 3,434.00 | 504.00 | |
| Long Term Provisions | 1,296.00 | 1,598.00 | 1,499.00 | 1,410.00 | 2,483.00 | |
| TOTAL NON-CURRENT LIABILITIES | 174,195.00 | 206,165.00 | 197,403.00 | 249,802.00 | 168,402.00 | |
CURRENT LIABILITIES | ||||||
| Short Term Borrowings | 80,262.00 | 27,332.00 | 33,152.00 | 59,899.00 | 39,097.00 | |
| Trade Payables | 110,722.00 | 134,005.00 | 86,999.00 | 71,048.00 | 88,241.00 | |
| Other Current Liabilities | 45,366.00 | 38,749.00 | 80,735.00 | 198,662.00 | 73,900.00 | |
| Short Term Provisions | 926.00 | 896.00 | 901.00 | 1,073.00 | 783.00 | |
| TOTAL CURRENT LIABILITIES | 237,276.00 | 200,982.00 | 201,787.00 | 330,682.00 | 202,021.00 | |
| TOTAL CAPITAL AND LIABILITIES | 890,565.00 | 878,674.00 | 873,673.00 | 971,699.00 | 775,745.00 | |
ASSETS | ||||||
| NON-CURRENT ASSETS | ||||||
| Tangible Assets | 232,238.00 | 223,824.00 | 292,092.00 | 297,854.00 | 194,895.00 | |
| Intangible Assets | 12,926.00 | 15,802.00 | 14,741.00 | 8,624.00 | 8,293.00 | |
| Capital Work-In-Progress | 30,958.00 | 19,267.00 | 20,765.00 | 15,638.00 | 105,155.00 | |
| Other Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| FIXED ASSETS | 294,079.00 | 274,288.00 | 339,668.00 | 334,443.00 | 314,745.00 | |
| Non-Current Investments | 303,558.00 | 330,493.00 | 252,620.00 | 421,793.00 | 272,043.00 | |
| Deferred Tax Assets [Net] | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Long Term Loans And Advances | 22,448.00 | 41,951.00 | 65,698.00 | 44,348.00 | 31,806.00 | |
| Other Non-Current Assets | 4,548.00 | 9,544.00 | 4,968.00 | 4,461.00 | 4,287.00 | |
| TOTAL NON-CURRENT ASSETS | 624,633.00 | 656,276.00 | 662,954.00 | 805,045.00 | 622,881.00 | |
CURRENT ASSETS | ||||||
| Current Investments | 86,074.00 | 78,304.00 | 94,665.00 | 70,030.00 | 59,640.00 | |
| Inventories | 48,926.00 | 45,923.00 | 37,437.00 | 38,802.00 | 44,144.00 | |
| Trade Receivables | 16,898.00 | 14,394.00 | 4,159.00 | 7,483.00 | 12,110.00 | |
| Cash And Cash Equivalents | 56,811.00 | 21,714.00 | 5,573.00 | 8,485.00 | 3,768.00 | |
| Short Term Loans And Advances | 595.00 | 161.00 | 993.00 | 15,028.00 | 4,876.00 | |
| OtherCurrentAssets | 56,628.00 | 61,902.00 | 67,892.00 | 26,826.00 | 28,326.00 | |
| TOTAL CURRENT ASSETS | 265,932.00 | 222,398.00 | 210,719.00 | 166,654.00 | 152,864.00 | |
| TOTAL ASSETS | 890,565.00 | 878,674.00 | 873,673.00 | 971,699.00 | 775,745.00 | |
OTHER ADDITIONAL INFORMATION | ||||||
| CONTINGENT LIABILITIES, COMMITMENTS | ||||||
| Contingent Liabilities | 27,421.00 | 30,426.00 | 25,921.00 | 45,924.00 | 111,869.00 | |
| CIF VALUE OF IMPORTS | ||||||
| Raw Materials | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Stores, Spares And Loose Tools | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Trade/Other Goods | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Capital Goods | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
EXPENDITURE IN FOREIGN EXCHANGE | ||||||
| Expenditure In Foreign Currency | 413,231.00 | 321,119.00 | 134,436.00 | 260,280.00 | 307,558.00 | |
| REMITTANCES IN FOREIGN CURRENCIES FOR DIVIDENDS | ||||||
| Dividend Remittance In Foreign Currency | — | — | — | — | — | |
| EARNINGS IN FOREIGN EXCHANGE | ||||||
| FOB Value Of Goods | — | — | — | — | — | |
| Other Earnings | 576,842.00 | 245,752.00 | 179,929.00 | 284,196.00 | 214,337.00 | |
| BONUS DETAILS | ||||||
| Bonus Equity Share Capital | 5,188.89 | 5,188.89 | 5,188.89 | 5,188.89 | 5,188.89 | |
| NON-CURRENT INVESTMENTS | ||||||
| Non-Current Investments Quoted Market Value | 2,934.00 | 62,401.00 | 21,240.00 | 27,475.00 | 12,937.00 | |
| Non-Current Investments Unquoted Book Value | 303,180.00 | 273,377.00 | 235,348.00 | 394,521.00 | 259,314.00 | |
| CURRENT INVESTMENTS | ||||||
| Current Investments Quoted Market Value | 65,984.00 | 21,471.00 | 36,303.00 | 31,814.00 | 24,017.00 | |
| Current Investments Unquoted Book Value | 20,090.00 | 56,833.00 | 58,362.00 | 38,216.00 | 35,623.00 |
Consolidated:
| BALANCE SHEET OF RELIANCE INDUSTRIES (in Rs. Cr.) | MAR 23 | MAR 22 | MAR 21 | MAR 20 | MAR 19 | |
| 12 mths | 12 mths | 12 mths | 12 mths | 12 mths | ||
EQUITIES AND LIABILITIES | ||||||
| SHAREHOLDER’S FUNDS | ||||||
| Equity Share Capital | 6,765.00 | 6,765.00 | 6,445.00 | 6,339.00 | 5,926.00 | |
| TOTAL SHARE CAPITAL | 6,765.00 | 6,765.00 | 6,445.00 | 6,339.00 | 5,926.00 | |
| Reserves and Surplus | 708,460.00 | 772,720.00 | 693,727.00 | 442,827.00 | 381,186.00 | |
| TOTAL RESERVES AND SURPLUS | 708,460.00 | 772,720.00 | 693,727.00 | 442,827.00 | 381,186.00 | |
| TOTAL SHAREHOLDERS FUNDS | 715,871.00 | 779,485.00 | 700,172.00 | 449,166.00 | 387,112.00 | |
| Minority Interest | 113,009.00 | 109,499.00 | 99,260.00 | 12,181.00 | 8,280.00 | |
NON-CURRENT LIABILITIES | ||||||
| Long Term Borrowings | 183,176.00 | 187,699.00 | 163,683.00 | 197,631.00 | 207,506.00 | |
| Deferred Tax Liabilities [Net] | 60,324.00 | 49,644.00 | 37,001.00 | 54,123.00 | 49,923.00 | |
| Other Long Term Liabilities | 137,700.00 | 62,823.00 | 40,903.00 | 38,108.00 | 29,407.00 | |
| Long Term Provisions | 1,607.00 | 1,853.00 | 2,625.00 | 1,790.00 | 2,856.00 | |
| TOTAL NON-CURRENT LIABILITIES | 382,807.00 | 302,019.00 | 244,212.00 | 291,652.00 | 289,692.00 | |
CURRENT LIABILITIES | ||||||
| Short Term Borrowings | 130,790.00 | 78,606.00 | 60,081.00 | 93,786.00 | 64,436.00 | |
| Trade Payables | 147,172.00 | 159,330.00 | 108,897.00 | 96,799.00 | 108,309.00 | |
| Other Current Liabilities | 115,604.00 | 68,790.00 | 106,086.00 | 220,440.00 | 143,251.00 | |
| Short Term Provisions | 2,178.00 | 1,936.00 | 2,504.00 | 1,890.00 | 1,326.00 | |
| TOTAL CURRENT LIABILITIES | 395,744.00 | 308,662.00 | 277,568.00 | 412,915.00 | 317,322.00 | |
| TOTAL CAPITAL AND LIABILITIES | 1,607,431.00 | 1,499,665.00 | 1,321,212.00 | 1,165,915.00 | 1,002,406.00 | |
ASSETS | ||||||
| NON-CURRENT ASSETS | ||||||
| Tangible Assets | 570,503.00 | 500,454.00 | 451,066.00 | 435,920.00 | 302,115.00 | |
| Intangible Assets | 139,032.00 | 114,335.00 | 79,980.00 | 86,479.00 | 84,262.00 | |
| Capital Work-In-Progress | 117,259.00 | 68,052.00 | 71,171.00 | 59,096.00 | 150,178.00 | |
| FIXED ASSETS | 1,003,287.00 | 787,295.00 | 656,999.00 | 631,505.00 | 565,840.00 | |
| Non-Current Investments | 117,087.00 | 286,146.00 | 212,382.00 | 203,852.00 | 164,612.00 | |
| Deferred Tax Assets [Net] | 1,549.00 | 1,043.00 | 1,147.00 | 2,900.00 | 4,776.00 | |
| Long Term Loans And Advances | 1,525.00 | 1,588.00 | 2,484.00 | 21,732.00 | 5,452.00 | |
| Other Non-Current Assets | 43,417.00 | 63,565.00 | 64,977.00 | 37,407.00 | 17,676.00 | |
| TOTAL NON-CURRENT ASSETS | 1,182,135.00 | 1,152,646.00 | 948,201.00 | 907,655.00 | 770,353.00 | |
CURRENT ASSETS | ||||||
| Current Investments | 118,473.00 | 108,118.00 | 152,446.00 | 72,915.00 | 71,023.00 | |
| Inventories | 140,008.00 | 107,778.00 | 81,672.00 | 73,903.00 | 67,561.00 | |
| Trade Receivables | 28,448.00 | 23,640.00 | 19,014.00 | 19,656.00 | 30,089.00 | |
| Cash And Cash Equivalents | 68,664.00 | 36,178.00 | 17,397.00 | 30,920.00 | 11,081.00 | |
| Short Term Loans And Advances | 176.00 | 130.00 | 65.00 | 669.00 | 545.00 | |
| OtherCurrentAssets | 69,527.00 | 71,175.00 | 102,417.00 | 60,197.00 | 51,754.00 | |
| TOTAL CURRENT ASSETS | 425,296.00 | 347,019.00 | 373,011.00 | 258,260.00 | 232,053.00 | |
| TOTAL ASSETS | 1,607,431.00 | 1,499,665.00 | 1,321,212.00 | 1,165,915.00 | 1,002,406.00 | |
OTHER ADDITIONAL INFORMATION | ||||||
| CONTINGENT LIABILITIES, COMMITMENTS | ||||||
| Contingent Liabilities | 73,401.00 | 46,454.00 | 85,366.00 | 54,891.00 | 50,904.00 | |
| BONUS DETAILS | ||||||
| Bonus Equity Share Capital | 5,188.89 | 5,188.89 | 5,188.89 | 5,188.89 | 5,188.89 | |
| NON-CURRENT INVESTMENTS | ||||||
| Non-Current Investments Quoted Market Value | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Non-Current Investments Unquoted Book Value | 0.00 | 0.00 | 193,228.00 | 174,448.00 | 143,718.00 | |
| CURRENT INVESTMENTS | ||||||
| Current Investments Quoted Market Value | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Current Investments Unquoted Book Value | 0.00 | 0.00 | 115,098.00 | 40,993.00 | 44,706.00 |
Analyzing the Balance Sheet of Reliance Pdf
The balance sheet of Reliance pdf would have shown a mix of current and non-current assets, including significant investments in property, plant, and equipment. As well as intangible assets such as patents and trademarks. The company would have also had a mix of current and non-current liabilities. Including short-term and long-term debt, accounts payable, and provisions.
The equity section of the balance sheet would have reflected the company’s share capital. Retained earnings, and reserves and surplus. The balance sheet would have provided insights into the company’s financial health. Liquidity, and solvency, as well as its ability to generate returns for shareholders.
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Conclusion
The balance sheet of Reliance Industries Limited is a key financial statement. That provides insights into the company’s financial health, assets, liabilities, and equity. It is important for investors and other stakeholders to analyze the balance sheet to understand. The company’s financial position and make informed decisions.
