ASSIGNMENT 5
Q 1) Company Assigned: ATUL LTD, Competitor: PIDILITE.
ATUL LTD PIDILITE
All figures in All figures in All fig in
Rs.Cr Rs Cr. Common Size Common size Rs.Cr Common Size
Asset
side FY2020 FY2019 FY2020 FY2019 FY2020 FY2020
Cash and
cash
equivalents 26.19 37.59 0.63% 1.06% 564.17 9.69%
Accounts
Receivable 719.73 698.47 17.34% 19.70% 806.63 13.86%
Property,
Plant &
Equipment 1061.52 1049.15 25.57% 29.60% 861.24 14.80%
Capital Work
in progress 368.14 178.27 8.87% 5.03% 247.64 4.25%
Goodwill 29.14 32.31 0.70% 0.91% 86.11 1.47%
Income tax
assets(net) 12.92 8.42 0.31% 0.24% 105.8 1.81%
Other
intangible
assets 16.25 19.61 0.39% 0.55% 192.99 3.31%
Other non-
current
assets 66.77 38.1 1.60% 1.07% 64.57 1.10%
Current
Assets 2081.81 1662.27 50.15% 46.90% 3026.06 52.00%
Total Assets 4150.48 3543.97 100% 100% 5819.06 100%
Liabilities
side FY2020 FY2019 FY2020 FY2019 FY2020 FY2020
Accounts
payable 477.67 379.63 11.50% 10.71% 494.81 8.50%
Other
financial
liabilities 168.26 138.61 4.05% 3.91% 552.42 9.49%
provisions 37.67 29.87 0.90% 0.84% 11.78 0.20%
Other current
liabilities 11.61 10.67 0.28% 0.30% 90.03 1.54%
Current Tax
liabilities(net) 0.72 0.67 0.01% 0.01% 7.74 0.13%
Total equity 3181.27 2729.51 76.64% 77.01% 4464.82 76.72%
Total equity
& Liabilities 4150.48 3543.97 100% 100% 5819.06 100%
As compared to Pidilite, Atul Ltd has less cash and cash equivalents in the year 2019&
2020. The property, plant and equipment figures are more for Atul Ltd as compared to Pidilite. Thus
it can be inferred that Atul Ltd is investing more on the fixed assets rather than investing in current
assets.
ASSIGNMENT 5