Hindustan Unilever Limited · NSE:HINDUNILVR

Hindustan Unilever — Corporate Update (June 2019)

8 slides from Hindustan Unilever's corporate update, Jun 13, 2019

  1. Slide 1: Cover letter to stock exchanges: Investor Presentation

    Hindustan Unilever Limited Unilever House B D Sawant Marg Chakala, Andheri East Mumbai 400 099 Tel: +91 (22) 3983 0000 13th June, 2019 Web: www.hul.co.in CIN: L15140MH1933PLC002030 Stock Code BSE: 500696 NSE: HINOUNIL VR /SIN: INE030A01027 SSE Limited, National Stock Exchange of India Ltd Corporate

  2. Slide 2: Impact of IND AS 116

    Impact of IND AS 116 Hindustan Unilever Limited 13th June 2019

  3. Slide 3: Safe Harbor Statement

    Safe Harbor Statement This Release / Communication, except for the historical information, may contain statements, including the words or phrases such as ‘expects, anticipates, intends, will, would, undertakes, aims, estimates, contemplates, seeks to, objective, goal, projects, should’ and similar e

  4. Slide 4: Overview

    IND AS 116 - Overview * New Lease standard Effective 15t April 2019 * Removes distinction - Finance vs Operating Lease * All leases to be recognized in the balance sheet as an Asset and Liability * The lease liability is measured at the present value of lease payments to be made over the lease term

  5. Slide 5: Impact on Financial Statement

    IND AS 116 - Impact on Financial Statement Assets Liabilities Off Balance Sheet - Rights / Obligations Balance Sheet Ind AS 17 Ind AS 116 : lea - =f TT. Profit & Loss Account Cash Flow Statement Ind AS 17 Ind AS 116 Ind AS 17 Ind AS 116 Operating Revenue - - Activities a 7 tT Other Financing Expense

  6. Slide 6: Impact on HUL (standalone)

    IND AS 116 - Impact** on HUL (standalone) Balance Sheet as of 315 March 2019 Profit & Loss Account - FY 2018-19 Cash Flow Statement - FY18-19 bes Operating Activities +400 Assets +675 Revenue ______J Other -400 Financing Activities -400 Expense Liabilities +725 EBITDA +400 +100 Total Cash Flows - Di

  7. Slide 7: Summary

    Summary se a Adoption: * HUL to adopt modified retrospective approach for transition to IND AS 116 from 15 April 2019 ¢ No restatement for past period will be done Key Performance Indicators impacted: * EBITDA * EBIT * ROCE

  8. Slide 8: Q&A

Hindustan Unilever — Corporate Update (June 2019) on 6ix