Page 226 - Hitachi IR 2025

BALANCE SHEET | STATEMENT OF PROFIT AND LOSS
Balance sheet
as at March 31, 2025
All amount in Indian Rupees in Crores, except as stated otherwise
Notes March 31, 2025 March 31, 2024
Assets
Non-current assets
Property, plant and equipment 3 593.58 596.07
Right-of-use assets 3 90.12 66.48
Capital work-in-progress 4 90.19 62.57
Goodwill 5 31.80 31.80
Other intangible assets 5 1.08 0.60
Financial assets
Loans 6 2.78 3.15
Other financial assets 7 64.01 13.75
Non-current tax assets (net) 8 27.37 33.08
Deferred tax assets (net) 9 86.05 53.70
Other non-current assets 10 45.36 17.42
1,032.34 878.62
Current assets
Inventories 11 925.71 887.94
Financial assets
Trade receivables 12 2,109.58 1,521.71
Cash and cash equivalents 13 3,806.55 128.04
Bank balances other than cash and cash equivalents 14 0.22 0.16
Loans 6 6.74 3.72
Other financial assets 7 71.65 50.65
Other current assets 15 660.53 1,236.53
7,580.98 3,828.75
Total assets 8,613.32 4,707.37
Equity and liabilities
Equity
Equity share capital 16 8.92 8.48
Other equity 17 4,205.19 1,351.39
4,214.11 1,359.87
Liabilities
Non-current liabilities
Financial liabilities
Lease liabilities 36(b) 71.48 52.07
Other financial liabilities 18 9.10 4.28
80.58 56.35
Current liabilities
Financial liabilities
Borrowings 19 - 150.00
Lease liabilities 36(b) 16.97 11.61
Trade payables
Total outstanding dues of micro enterprises and small enterprises 20 108.02 50.33
Total outstanding dues of creditors other than micro enterprises
20 1,933.86 1,759.39
and small enterprises
Other financial liabilities 18 180.08 130.06
Other current liabilities 21 1,799.73 941.16
Provisions 22 257.74 221.90
Liabilities for current tax (net) 22.23 26.70
4,318.63 3,291.15
Total equity and liabilities 8,613.32 4,707.37
Summary of material accounting policies 2
The accompanying notes are an integral part of the financial statements
As per our report of even date
For S.R. Batliboi & Associates LLP Chartered Accountants Firm registration number: 101049W/E300004 For and on behalf of the Board of Directors of
Hitachi Energy India Limited
Corporate identity number (CIN) : L31904KA2019PLC121597
per Sandeep Karnani Partner Achim Michael Braun Nuguri Venu Mukesh Hari Butani
Chairman & Director Managing Director & CEO Director
Membership no. 061207 DIN: 08596097 DIN: 07032076 DIN: 01452839
Ajay Singh Poovanna C Ammatanda
Chief Financial Officer General Counsel & Company
Secretary (FCS4741)
Place: Bengaluru Place: Bengaluru
Date: May 14, 2025 Date: May 14, 2025
224 Hitachi Energy India Limited