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Proforma UPL Balance Sheet: FY2019 Arysta Acquisition-related Ajdustments FCTR Impact Balance Sheet Audited FY2019 Sources of Arysta Book Funding Value PPA Step PPA up Adjustment (Jan. 2019 - Mar. 2019) Without Acquisition Total Legacy UPL impact FY 2019 March' 18 Equity Share Capital 102 102 Retained Earnings 14,543 5,686 (381) (143) 5,162 * 9,381 Minority Interest 3,358 2,843 167 329 (89) 3,250 108 Long term Borrowings 26,383 22,452 32 (609) 21,875 4,508 102 9,067 19 5,873 Non Current Liabilties 3,098 288 2,831 (163) (79) 2,877 221 340 Current Liabilities 15,564 476 5,789 512 (184) 6,593 8,971 7,641 Total Liabilities 63,048 31,457 6,276 3,672 (544) (1,104) 39,757 23,291 23,042 Tangible Assets 5,820 882 141 (28) 995 4,825 3,964 Intangible Assets 12,814 3,178 8,940 (102) (325) 11,691 1,123 1,360 Goodwill 15,050 15,035 (407) 14,628 422 432 Non Current Assets 2,372 794 (21) 773 1,599 2,262 Inventories 9,270 3,289 869 (442) (101) 3,615 5,655 4,538 Trade Receivables 11,812 6,183 (168) 6,015 5,797 6,056 Cash & Bank Balances 2,851 1,048 (28) 1,020 1,831 2,893 Other Current Assets 3,059 1,048 (28) 1,020 2,039 1,537 Total Assets 63,048 16,422 24,985 (544) (1,106) 39,757 23,291 23,042 AUDITED PROFORMA * Retained Earnings would have been INR 9,754 crore without Exceptional Cost related to Arysta acquisition 53

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