Deposits 0.93 0.85 0.08 9.86 Deferred tax assets 0.68 0.67 0.01 2.10 Total non-current assets 492.97 489.65 3.32 0.68 Total assets 1,256.53 1,149.76 106.77 9.29 Current liabilities Short-term borrowing from
and equity Current liabilities Short-term borrowing from banks 95.31 59.18 36.13 61.05 Details 30 Jun 2019 31 Dec 2018 Increased (Decreased) % Trade and other payables 289.14 286.57 2.56 0.89 Service
Dec 2019 Increased (Decreased) % Liabilities and equity Current liabilities Bank overdraft 18.79 16.70 2.08 12.47 Short-term borrowing from financial institutions 178.37 222.25 (43.88) (19.74) Trade and
1,369.45 1,149.76 219.69 19.11 Liabilities and equity Current liabilities Bank overdraft 14.21 - 14.21 N/A Short-term borrowing from banks 101.02 59.18 41.84 70.69 Trade and other payables 263.14 286.57
borrowing from banks 222.25 59.18 163.07 275.55 Trade and other payables 327.16 286.57 40.58 14.16 Service income received in advance 217.25 422.43 (205.18) (48.57) Current portion of long-term borrowings
) Deferred tax assets 0.67 0.42 0.25 58.34 Total non-current assets 489.65 358.23 131.42 36.69 Total assets 1,149.76 729.13 420.63 57.69 Current liabilities Short-term borrowing from banks 59.18 - 59.18 n.a
assess? Specialized process ? 4 Revenue recognition Production house Customer Contract to make an animated cartoon movie Advance payment/Installment payment Scope of work : ▪ Pre-production (i.e Layouts
liabilities Trade and other payables 171.60 71.93 99.67 138.57 Service income received in advance 163.81 32.69 131.12 401.11 Current portion of long-term borrowings from banks 38.64 38.64 - - Current portion of
267.05 171.60 95.45 55.63 Service income received in advance 229.71 163.81 65.90 40.23 Short-term borrowings form b 39.09 - 39.09 100.00 Current portion of long-term borrowings from banks 38.64 38.64
liabilities Trade and other payables 171.60 71.93 99.67 138.57 Service income received in advance 163.81 32.69 131.12 401.11 Current portion of long-term borrowings from banks 38.64 38.64 - - Current portion of