Page 172 - Crisil Annual Report 2023

Consolidated Balance Sheet
As at December 31, 2023
Assets
1. Non-current assets
(a) Property, plant and equipment 3 4,446 (b) Right of use assets 4 5,529 (c) Goodwill 5 42,080 (d) Other intangible assets 6 11,409 (e) Intangible assets under development 7 3,086 (f) Financial assets
ii. Other financial assets 9 1,406 (g) Deferred tax assets (net) 10 8,573 (h) Tax assets 11 16,477 (i) Other non-current assets 12 905 Total non-current assets 121,724
2. Current assets
(a) Financial assets
i. Investments 8 77,800 ii. Trade receivables 13 68,951 iii. Cash and cash equivalents 14 36,612 iv. Bank balances other than (iii) above 15 378 v. Loans 16 388 vi. Other financial assets 17 3,606
Integrity Insight Impact
(C lakh)
Particulars
Notes
As at December 31, 2023
As at December 31, 2022
4,737
8,660 37,983 10,518
1,359
i. Investments 8 27,813
19,077 1,309 7,939
15,180 218 106,980
49,265 75,883 31,925
323 3,063 15,443 176,120 283,100
731 178,467 179,198
2,389 4,235 2,888
218
(b) Other current assets 18 21,993
Total current assets 209,728 Total Assets 331,452
Equity and Liabilities 1. Equity
(a) Equity share capital 19 731 (b) Other equity 218,195 Total equity 218,926
2. Liabilities Non-current liabilities (a) Financial liabilities
i. Lease liabilities 39 3,076
ii. Other financial liabilities 21 4,702 (b) Provisions 22 4,040 (c) Other non-current liabilities 23 19 Total non-current liabilities 11,837
10
3. Current liabilities
9,522
(a) Financial liabilities
i. Lease liabilities 39 1,656 ii. Trade payables 24
5,957
735 13,465
32,797 31,522 8,705 1,199 94,380 283,100
- Total outstanding dues of micro enterprises and small enterprises 1,064 - Total outstanding dues of creditors other than micro enterprises and 13,192
small enterprises
iii. Other financial liabilities 25 36,279
331,452
(b) Other current liabilities 26 38,000
(c) Provisions 27 10,109
(d) Tax liabilities 28 389
Total current liabilities 100,689
Total Equity and Liabilities
Summary of significant accounting policies 2 The accompanying notes are an integral part of the consolidated financial statements.
This is the consolidated balance sheet referred to in our audit report of even date.
For Walker Chandiok & Co LLP
Chartered Accountants
Firm Registration No.: 001076N/N500013
Manish Gujral
Partner
Membership No.: 105117
Place: Dehradun
Date: February 16, 2024
For and on behalf of the Board of Directors of CRISIL Limited
170 Annual Report 2023
Ewout Steenbergen
Chairman
[DIN: 07956962]
Sanjay Chakravarti
Chief Financial Officer
Place: Mumbai
Date: February 16, 2024
Amish Mehta
Managing Director & Chief Executive Officer [DIN: 00046254]
Minal Bhosale
Company Secretary