Sector Sub Category

Automobile LWCV/ HWCV/ Trucks

FY: 22-23

Ashok Leyland (in Crores) Force Motors (in Crores)

Current Assets: Current Assets:

Inventories 2,774.48 Inventories 826.55
Financial Assets Financial Assets
i. Investments 2,771.42 i. Trade Receivables 196.84
ii. Trade Receivables 4,062.08 ii. Cash and Cash Equivalents 137.23
iii. Cash and Cash Equivalents 454.11 iii. Bank Balances other than ii 0.97

iv. Bank Balances other than iii

47.18 iv. Loans and Advances 0.38
v. Other Finanacial Assets
581.44 v. Other Finanacial Assets 253.03
Other Current Assets 940.99 Other Current Assets 143.94

Total 11,631.70 Total 1558.94

Non Cash Current Asset Non Cash Current Asset
Current Liabilities: Current Liabilities:
Financial liabilities Financial liabilities
(i) Borrowings 1,413.87 (i) Borrowings 359.79
(ii) Lease liabilities 13.71 (ii) Trade payables

a) Total outstanding dues of micro

(iii) Trade payables
enterprises and small enterprises
10.31

a) Total outstanding dues of b) Total outstanding dues of

micro enterprises and small creditors other than micro
enterprises enterprises and small enterprises
73.75 734.64
b) Total outstanding dues of
creditors other than micro
(iv) Other financial liabilities
enterprises and small
enterprises 7101.37 36.27
(iv) Other financial liabilities 939.48 Other current liabilities 195.19
Contract liabilities 362.83 Current tax liabilities (net) 38.28
Provisions 519.32 Provisions 134.91
Other current liabilities 514.13
Current tax liabilities (net)
123.47

Total 11061.93 Total 1509.39

Non Cash Current Liabilities Non Cash Current Liabilities
Conventional Working Capital
(Current Assets- Current 569.77 49.55
Liabilities)
Non Cash Working Capital 115.66 -87.68
 SML Isuzu (in Crores) Eicher Motors Ltd. (in Crores)

Current Assets: Current Assets:

Inventories 421.8929 Inventories 910.94
Financial Assets Financial Assets
i. Trade Receivables 75.7473 i. Investments 219.89
ii. Cash and Cash Equivalents 3.4916 ii. Loans/ Bill Discounting 588.94
iii. Bank Balances other than ii 2.3517 iii. Trade Receivables 702.02

iv. Cash and Cash Equivalents

iv. Loans and Advances 0.4522 27.58
v. Bank Balances other than iv
v. Other Finanacial Assets 0.5685 768.31
Other Current Assets 33.66 vi. Other Finanacial Assets 34.42
Other Current Assets 247.81

Total 538.16 Total 3499.91

Non Cash Current Asset Non Cash Current Asset
Current Liabilities: Current Liabilities:
Financial liabilities Financial liabilities
(i) Borrowings 241.5886 (i) Borrowings 35.84
(ii) Trade payables (ii) Lease liabilities 13.96
a) Total outstanding dues of
micro enterprises and small (iii) Trade payables
enterprises 17.404
b) Total outstanding dues of
a) Total outstanding dues of
creditors other than micro
micro enterprises and small
enterprises and small
enterprises
enterprises 274.2012 29.45
b) Total outstanding dues of
creditors other than micro
(iii) Lease liabilities
enterprises and small
2.3418 enterprises 1723.25
(iv) Other financial liabilities 14.5398 (iv) Other financial liabilities 259.35
Other current liabilities 118.8422 Provisions 154.37
Provisions 15.8988 Current tax liabilities (net) 220.69
Current tax liabilities (net) 0.1453 Government Grant 32.45
Contract liabilities
178.89
Other current liabilities 396.82
Total 684.96 Total 3045.07
Non Cash Current Liabilities Non Cash Current Liabilities
-146.7975 454.84

-150.2891 427.26
 Mahindra and Mahindra Ltd. (in
Tata Motors Ltd. (in Crores) Crores)
Current Assets: Current Assets:
Inventories 3027.9 Inventories 8881.35
Financial Assets Financial Assets
i. Investments 3142.96 i. Investments 9548.01
ii. Loans/ Bill Discounting 2307.72 ii. Trade Receivables 4041.73
iii. Trade Receivables 1211.43 iii. Cash and Cash Equivalents 1310.11

iv. Cash and Cash Equivalents iv. Bank Balances other than iv
293.22 3171.64
v. Bank Balances other than iv v. Loans/ Bill Discounting
132.29 2176.96
vi. Other Finanacial Assets 255.25 vi. Other Finanacial Assets 1321.49
Other Current Assets 1219.18 Other Current Assets 3499.68
Assets held for sale 692.66
Total 11589.95 Total 34643.63
Non Cash Current Asset Non Cash Current Asset
Current Liabilities: Current Liabilities:
Financial liabilities Financial liabilities
(i) Borrowings 8426.74 (i) Borrowings 2312.17
(ii) Lease liabilities 100.99 (ii) Lease liabilities 113.62

(iii) Trade payables (iii) Trade payables

a) Total outstanding dues of

a) Total outstanding dues of micro
micro enterprises and small
enterprises and small enterprises
enterprises
114.67 206.93
b) Total outstanding dues of
b) Total outstanding dues of creditors
creditors other than micro
other than micro enterprises and small
enterprises and small
enterprises
enterprises 7047.93 16938.69
(iv) Acceptances 5839.39 (iv) Other financial liabilities 1622.21
(iv) Other financial liabilities 1300.18 Other current liabilities 3579.21
Provisions 408.89 Provisions 606.83
Current tax liabilities (net) 53.66 Current tax liabilities (net) 476.16
Liabilities directly associated with
Other current liabilities
2511.08 assets classified as held for sale 185.17

Total 25803.53 Total 26040.99

Non Cash Current Liabilities Non Cash Current Liabilities
-14213.58 8602.64

-14506.8 7292.53