L

I
FINANCIAL
Q RATIO CALCULATION 2018-2019
U
I Current Assets u 15 181,997.00
D 1 Current Ratio = = 0.34
Current Liabilities u 42 541,517.00
I
T Current Assets (Cash & Obligation) u 9 77,695.00
2 Cash Ratio = = 0.14
Y Current Liabilities u 42 541,517.00
S
O Current Assets (Cash, Obligation and Account Receivables) u 9 + 10 110,695.00
3 Quick Ratio = = 0.20
R
L Current Liabilities u 42 541,517.00
A
V
T
E Total Liabilities u 52 1,699,780.00
5 Debt Ratio = = 0.74
I
N Total Assets u 31 2,296,995.00
O
C Debt to Equity Total Debts (Long Term Liabilities) u 51 + 37 1,117,056.00
A
S
Y 6 = = 1.87
Ratio Total Equity u 62 596,348.00
C
T
R Total Equity u 62 596,348.00
7 Equity Ratio = = 0.26
I
A Total Assets u 31 2,296,995.00
V
T
II Working Capital Sales Revenue u 5 - 4 370,925.00
9 = = -1.03
T Turnover Current Assets - Current Liabilities u 15 - 42 (359,520.00)
O
Y
S
P = Sales Revenue u 5 370,925.00 =
11 Assets Turnover 0.16
R Total Assets u 31 2,296,995.00
R
O
A
F
T = Net Profit u 42 (145,711.00) =
14 Net Profit Margin -0.39
II Sales Revenue u 5 370,925.00
T
O = Gross Profit u 5 - 3 378,236.00 =
A 15 Gross Profit Margin 1.02
S Sales Revenue u 5 370,925.00
B
I = EBIT u 21 - 25-26 (36,350.00) =
16 Operating Margin -0.10
L Sales Revenue u 5 370,925.00
I Return on Assets = Net Profit u 42 (145,711.00) =
T 17 -0.06
(ROA) Total Assets u 31 2,296,995.00
Y
Return on Equity = Net Profit u 42 (145,711.00) =
18 -0.24
(ROE) Total Equity u 62 596,348.00
R
A Basic Earning = Gross Profit after Expenses u 21 47,741.00 =
19 0.02
T Power Ratio Total Assets u 31 2,296,995.00
I
O
S
 Vodafone IDEA
BALANCE SHEET

2018-19 2017-18
ASSETS

Current Assets
Cash and cash equivalents 8,428.00 193.00
Bank balance other than cash and cash equivalents 1,480.00 98.00
Short term loans 19.00 20.00
Other current financial assets 680.00 314.00
Current investments 67,088.00 56,304.00
Total Cash and Obligation 77,695.00 56,929.00
Trade receivables 33,000.00 8,874.00
Inventory 42.00 367.00
Current tax assets (net) 0.00 7,752.00
Other current assets 71,260.00 17,915.00
Total Non Cash 104,302.00 34,908.00
Total Current Assets 181,997.00 91,837.00

Fixed Assets
Property plant and equipments 502,526.00 244,549.00
Capital work in progress 23,587.00 6,513.00
Other Intangible assets 1,274,767.00 552,309.00
Intangible assets under development 27,443.00 29,340.00
Investment property 672.00 -
Goodwill on consolidation 36.00 61.00
Non Current Investment 15,298.00 16,601.00
Long term loan to employees 8.00 24.00
Other Non Current Financial Liabilities 10,362.00 4,180.00
Deferred Tax Assets (net) 103,385.00 12,052.00
Other non-current assets 155,099.00 17,797.00
Total Fixed Assets 2,113,183.00 883,426.00
Assets classified as held for sale (AHFS) (C) 1,815.00 10,509.00
TOTAL ASSETS 2,296,995.00 985,772.00

LIABILITIES & OWNER'S EQUITY

Current Liabilities
Financial liabilities
Short term borrowings 41,207.00 217.00
Trade payable 126,486.00 35,479.00
 Other current financialliabilities 303,946.00 43,820.00
Other current liabilities 69,499.00 26,597.00
Short term provisions 379.00 224.00
Total Current Liabilities 541,517.00 106,337.00

Long Term Liabilities

Long term borrowings 1,044,029.00 569,408.00
Trade payables 8,680.00 -
Other non-current financial liabilities 97,381.00 26,062.00
Long term provisions 3,467.00 3,107.00
Deferred tax liabilities (net) 471.00 659.00
Other non-current liabilities 4,235.00 5,602.00
Total Long Term Liabilities 1,158,263.00 604,838.00
Total Liabilities 1,699,780.00 711,175.00

Owner's Equity
Equity share capital 87,356.00 43,593.00

Total Owner's Capital 87,356.00 43,593.00

Retained Earnings 0.00 0.00
Current Earnings 0.00 0.00

Other equity 508,992.00 229,032.00

 Vodafone IDEA
PROFIT LOSS STATEMENT
For The Year Ended Dec, 31 2018

2018-2019
REVENUE
Service Revenue 369,865.00
Sale of Trading Goods 191.00
Other Operating Income 869.00
Other Income 7,311.00
Total Revenue 378,236.00

COST OF SALES
Beginning Inventory
Total CoGS 0.00
Gross Profit/Loss 378,236.00

EXPENSES
Cost Of Trading Goods 260.00
Employee Benefit Expenses 22,944.00
Network Expenses & IT Outsourcing Costs 170,052.00
License Fees & Spectrum Usage Charges 39,331.00
Roaming and Access Charges 41,690.00
Subscriber acquistion & Service Expenditure 28,007.00
Advertisment , Business Promotion & content Cost 10,439.00
Other Expenses 17,772.00
Total Expenses 330,495.00
Gross Profit/Loss 47,741.00

Profit Before Finance Cost Depreciation Ammortization ,

Exceptional Items and Tax 47,741.00
Finance Cost 94,628.00
Depreciation 77,984.00
Ammortization 67,372.00

Profit/Loss Before Share of Profit /(Loss) of JVs &

Associate , Exceptional Items and Tax (192,243.00)
ADD:Share in Profits/(Losses) of Joint Ventures (net) 2,707.00
ADD:Share in Profits/(Losses) of Associates (739.00)
Exceptional Items (Net) 8,521.00
Profit/Loss Before Exceptional items & Tax (190,275.00)
Profit/Loss Before Tax (181,754.00)
Tax Expense
Current Tax 182.00
Deferred Tax (35,897.00)
Profit/Loss After Tax (146,039.00)

OTHER Comprehensive INCOME/Loss

Group's Share in other Comprehnsive income/(Loss) of Joint
Ventures & Associate ( Net of Taxes) 5.00
Income tax effect on equity Instrument through other comprehen (178.00)
Remeasurment gains on defined benefit plans 501.00
OTHER Comprehensive INCOME/Loss , net of tax 328.00
Net Profit/Loss (145,711.00)
DEA
TEMENT
c, 31 2018

2017-2018 2017-2016

282,420.00 355,298.44
51.00 228.11
318.00 230.82
3,530.00 3,069.35
286,319.00 358,826.72

0.00 0.00
286,319.00 358,826.72

73.00 279.19
15,430.00 17,976.45
97,334.00 106,652.64
28,667.00 40,514.83
35,358.00 42,754.44
27,942.00 30,282.23
8,148.00 4,576.89
9,362.00 9,957.84
222,314.00 252,994.51
64,005.00 105,832.21

64,005.00 105,832.21
48,130.00 40,120.63
50,630.00 49,913.76
33,461.00 28,358.28

(68,216.00) (12,850.61)
3,458.00 4,302.93
(234.00) (84.67)
0.00 0.00
(64,992.00) (8,632.35)
(64,992.00) (8,632.35)

1,234.00 990.09
 (24,544.00) (5,625.48)
(41,682.00) (3,996.96)

(7.00) (56.82)
(152.00) 19.30
442.00 (5.82)
283.00 (43.34)
(41,399.00) (4,040.30)
 Vodafone IDEA
BALANCE SHEET
For The Year Ended Dec, 31 2018

1 ASSETS
2
3 Current Assets
4 Cash and cash equivalents
5 Bank balance other than cash and cash equivalents
10 Trade receivables
11 Inventory
Investments
12 Derivative Instruments
Others
13 Other current assets
14 Total Non Cash
15 Total Current Assets
16
17 Fixed Assets
18 Property plant and equipments
19 Capital work in progress
20 Other Intangible assets
21 Intangible assets under development
22 Investment in Jvs & Association
23 Goodwill on consolidation
Financial Assets
Investments
Derivative Instruments
Security of Deposits
Others
26 Income Tax Assets (net)
27 Deferred Tax Assets (net)
28 Other non-current assets
29 Total Fixed Assets
31 TOTAL ASSETS
32
33 LIABILITIES & OWNER'S EQUITY
34
35 Current Liabilities
36 Financial Liabilities
Borrowings
Current Maturities of Long term Borrowings
Derivative Instruments
Trade Payables
Others
Defferred Revenue
Provisions
37 Current tax liabilities (net)
40 Other current liabilities
42 Total Current Liabilities
43
44 Long Term Liabilities
Financial Liabilities
45 Long term borrowings
46 Derivative Instruments
47 Others
48 Defferred Revenue
Provisions
49 Deferred tax liabilities (net)
50 Other non-current liabilities
51 Total Long Term Liabilities
52 Total Liabilities
53
54 Owner's Equity
55 Equity share capital
56 Other equity
57 Total Owner's Capital
58 Non-Controlling Interests
61 Total Other Equity
62 Total Owner's Equity
64 TOTAL LIABILITIES & OWNER EQUITIES
65
66 Basic EPS
67 Diluted EPS
68
69
70
71
72
73
74
75
76
77
78

Total Current Assets

Total Fixed Assets
TOTAL ASSETS

Total Current Liabilities

Total Long Term Liabilities
Total Liabilities
A
T
31 2018

2018-19

62,121.00
18,934.00
43,006.00
884.00
46,232.00
426.00
20,343.00
137,111.00
329,057.00
329,057.00

815,228.00
88,433.00
860,525.00
7,909.00
88,937.00
332,562.00

21,941.00
3,105.00
16,452.00
3,227.00
17,694.00
89,379.00
77,526.00
2,422,918.00
2,751,975.00
 310,097.00
71,732.00
12,742.00
280,031.00
159,806.00
43,993.00
2,197.00
8,228.00
41,723.00
930,549.00

872,454.00
826.00
62,131.00
17,986.00
6,823.00
11,297.00
429.00
971,946.00
1,902,495.00

19,987.00
694,235.00
714,222.00
135,258.00
135,258.00
849,480.00
2,751,975.00

1.02
2.75
 329057
2422918
2751975

930549
971946
1902495
 Vodafone IDEA
PROFIT LOSS STATEMENT
For The Year Ended Dec, 31 2018

1 REVENUE
2 Revenue
3 Other Income
4 Total Revenue
5
6 COST OF SALES
7 Beginning Inventory
8 Total CoGS
9 Gross Profit/Loss
10
11 EXPENSES
12 Network Operating Expenses
13 Access Charges
14 License Fees & Spectrum Usage Charges
15 Employee Benefit Expenses
16 Sales And Marketing Expenses
17 Other Expenses
18 Total Expenses
19 Gross Profit/Loss
20

21 Profit Before Finance Cost Depreciation Ammortization ,

Exceptional Items and Tax
22 Finance Cost
23 Depreciation & Ammortization
24 Finance Income
25 Non Operating Expenses (Net)
26 Share of Profit of Associates & JV's (Net)

27 Profit/Loss Before Share of Profit /(Loss) of JVs &

Associate , Exceptional Items and Tax
28 Exceptional Items (Net)
29 Profit/Loss Before Exceptional items & Tax
30 Profit/Loss Before Tax
31 Current Tax
32 Deferred Tax
33 Profit/Loss After Tax
34 OTHER Comprehensive INCOME/Loss
35 Items to be reclassified Subsequently to Profit & Loss
36 Net Losses due to foreign currency translation differences
37 Net Losses on net investment hedge
38 Net (Losses) / Gains on cash flow hedge
39 Net Losses /Gains on fair value through OCI investments

40
Tax credit/ (Change)

41
Items not to be reclassified Subsequently to Profit & Loss

42
Re-Measurment of Gains on defined benefit plans

43
Tax Charge

44
Share of OCI of associates and Joint ventures
45 OTHER Comprehensive INCOME/Loss , net of tax
46 Net Profit/Loss
A
MENT
31 2018

2018-2019

807,802.00
2,912.00
810,714.00

0.00
810,714.00

223,900.00
93,521.00
69,426.00
37,975.00
41,277.00
83,514.00
549,613.00
261,101.00

261,101.00
110,134.00
213,475.00
(14,240.00)
1,894.00
(3,556.00)

(46,606.00)
(29,288.00)
(17,318.00)
(46,606.00)
 19,391.00
(53,584.00)
(12,413.00)

(15,739.00)
(1,754.00)
(833.00)
(45.00)

5,428.00

47.00

(62.00)

(12.00)
(12,970.00)
(25,383.00)