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VARUN BEVERAGES VARUN BEVERAGES LIMITED Corporate identification number : L74899DL1995PLC069839 Registered office : F - 2 / 7 , Okhla Industrial Area , Phase - I , New Delhi - 110020 Corporate office : RJ Corp House , Plot No - 31 , Institutional Area , Sector - 44 , Gurugram - 122002 ( Haryana ) Tel : + 91-124-4643100 , Fax : + 91-124-4643303 , E - mail : complianceofficer@rjcorp.in , Website : www.varunpepsi.com Statement of consolidated assets and liabilities Assets Non - current assets in million As at As at 30 June 2021 ( Unaudited ) 31 December 2020 ( Audited ) ( a ) Property , plant and equipment ( b ) Capital work - in - progress ( c ) Goodwill ( d ) Other intangible assets ( e ) Financial assets ( i ) Investments ( ii ) Loans ( iii ) Others 57,565.16 1,344.83 242.30 5,583.33 0.01 416.81 58,271.88 668.15 242.30 5,572.01 0.01 417.89 ( f ) Deferred tax assets ( Net ) 8.01 54.22 1.21 110.18 ( g ) Other non - current assets 1,888.32 Total non - current assets ( A ) . 67,102.99 1,303.44 66,587.07 Current assets ( a ) Inventories ( b ) Financial assets ( i ) Trade receivables ( ii ) Cash and cash equivalents ( iii ) Bank balances other than ( ii ) above ( iv ) Loans 12,746.93 9,288.04 3,238.44 2,417.97 953.70 1,045.58 529.95 854.92 92.94 100.16 ( v ) Others 1,680.27 1,670.04 ( c ) Current tax assets ( Net ) 40.33 ( d ) Other current assets 1,682.75 102.19 2,517.86 Total current assets ( B ) 20,965.31 17,996.76 Total assets ( A + B ) 88,068.30 84,583.83 Equity and liabilities Equity ( a ) Equity share capital ( b ) Other equity Equity attributable to owners of the Company ( c ) Non - controlling interest Liabilities Non - current liabilities ( a ) Financial liabilities ( i ) Borrowings ( ii ) Other financial liabilities ( b ) Provisions ( c ) Deferred tax liabilities ( Net ) ( d ) Other non - current liabilities Current liabilities 4,330.33 2,886.89 35,285.49 32,353.12 39,615.82 35,240.01 829.36 Total equity ( C ) 40,445.18 647.88 35,887.89 13,087.54 288.29 1,956.03 2,867.26 6.95 Total non - current liabilities ( D ) 18,206.07 19,796.22 244.39 2,039.06 2,259.43 7.34 24,346.44 ( a ) Financial liabilities ( i ) Borrowings 4,251.74 7,138.58 ( ii ) Trade payables ( a ) Total outstanding dues of micro enterprises and small enterprises 62.00 93.70 ( b ) Total outstanding dues of creditors other than micro 5,550.22 5,020.15 enterprises and small enterprises ( iii ) Other financial liabilities 12,957.20 ( b ) Other current liabilities 5,281.93 8,543.51 3,182.92 ( c ) Provisions ( d ) Current tax liabilities ( Net ) 661.66 331.72 652.30 38.92 Total current liabilities ( E ) Total liabilities ( F = D + E ) 29,417.05 24,349.50 47,623.12 48,695.94 Total equity and liabilities ( C + F ) . 88,068.30 84,583.83 BEV VARUN ERAGES NEW DELHI LIMITED See accompanying notes SIGNED FOR IDENTIFICATION PURPOSES ONLY KER CHANDIOK Ale AS & APAS FRN New Charter LLP C40030