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 Balance Sheet  
KSB Ltd.
 
BSE Code 500249
ISIN Demat INE999A01023
Book Value 94.81
NSE Code KSB
Dividend Yield % 0.50
Market Cap 154590.34
P/E 61.15
EPS 14.53
Face Value 2  
Type
(Rs. in Million)
ParticularsDec 2025Dec 2024Dec 2023Dec 2022Dec 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital348.08  348.08  348.08  348.08  348.08  
    Equity - Authorised400.00  400.00  400.00  400.00  400.00  
    Equity - Issued348.08  348.08  348.08  348.08  348.08  
    Equity Paid Up348.08  348.08  348.08  348.08  348.08  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value2.00  2.00  10.00  10.00  10.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  0.00  
Total Reserves16439.26  14505.42  12671.01  11083.08  9760.30  
    Securities Premium3.20  3.20  3.20  3.20  3.20  
    Capital Reserves0.09  0.09  0.09  0.09  0.09  
    Profit & Loss Account Balance15349.84  13416.00  11581.59  9993.66  8670.88  
    General Reserves1085.97  1085.97  1085.97  1085.97  1085.97  
    Other Reserves0.16  0.16  0.16  0.16  0.16  
Reserve excluding Revaluation Reserve16439.26  14505.42  12671.01  11083.08  9760.30  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds16787.34  14853.50  13019.09  11431.16  10108.38  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  0.00  0.00  0.00  
    Non Convertible Debentures0.00  0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  0.00  
Unsecured Loans0.00  0.00  0.00  0.00  0.00  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities-108.98  22.83  15.40  12.88  -51.10  
    Deferred Tax Assets460.34  294.65  261.70  246.56  303.22  
    Deferred Tax Liability351.36  317.48  277.10  259.44  252.12  
Other Long Term Liabilities37.31  21.67  21.02  19.51  20.34  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions856.16  569.82  437.00  433.10  516.67  
Total Non-Current Liabilities784.49  614.32  473.42  465.49  485.91  
Current Liabilities0  0  0  0  0  
Trade Payables4414.26  3719.25  3432.55  3142.67  2791.55  
    Sundry Creditors4414.26  3719.25  3432.55  3142.67  2791.55  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities4953.20  3625.85  3194.88  2705.86  2098.41  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers3690.93  2454.38  2050.85  1912.67  1235.96  
    Interest Accrued But Not Due0.00  0.00  0.00  0.00  0.00  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities1262.27  1171.47  1144.03  793.19  862.45  
Short Term Borrowings0.00  0.00  0.00  0.00  0.00  
    Secured ST Loans repayable on Demands0.00  0.00  0.00  0.00  0.00  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  0.00  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans0.00  0.00  0.00  0.00  0.00  
Short Term Provisions877.26  667.36  537.49  502.94  558.39  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax38.74  74.70  0.00  0.00  17.64  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions838.52  592.66  537.49  502.94  540.75  
Total Current Liabilities10244.72  8012.46  7164.92  6351.47  5448.35  
Total Liabilities27816.55  23480.28  20657.43  18248.12  16042.64  
ASSETS0  0  0  0  0  
Gross Block10566.33  9871.18  9236.39  8215.32  7413.41  
Less: Accumulated Depreciation5950.24  5486.54  5046.50  4714.55  4307.04  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block4616.09  4384.64  4189.89  3500.77  3106.37  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress888.91  528.08  310.25  251.43  391.76  
Non Current Investments965.05  878.28  795.36  741.61  697.48  
Long Term Investment965.05  878.28  795.36  741.61  697.48  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted965.45  878.68  795.76  742.01  697.88  
Long Term Loans & Advances545.22  604.75  673.40  1011.91  643.25  
Other Non Current Assets23.06  28.96  13.43  4.28  1.54  
Total Non-Current Assets7068.04  6443.19  5996.08  5510.00  4840.40  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments0.00  0.00  0.00  0.00  0.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories7860.56  6428.23  6426.34  5610.89  4230.84  
    Raw Materials2730.32  2284.32  2670.49  1671.97  1052.21  
    Work-in Progress4276.33  2949.68  2719.16  2797.47  2197.82  
    Finished Goods336.98  672.70  582.83  611.72  615.23  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare107.28  62.53  71.14  74.38  62.32  
    Other Inventory409.65  459.00  382.72  455.35  303.26  
Sundry Debtors8691.88  6502.73  4917.19  4036.53  2779.83  
    Debtors more than Six months1910.65  981.06  372.04  617.40  829.48  
    Debtors Others7005.02  5742.17  4697.86  3628.13  2203.56  
Cash and Bank2833.90  3234.68  2745.68  2610.07  3545.30  
    Cash in hand0.07  0.12  0.22  0.43  0.51  
    Balances at Bank2833.83  3234.56  2745.46  2609.64  3544.79  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets241.01  149.14  138.44  107.73  112.14  
    Interest accrued on Investments40.31  94.36  63.41  89.94  100.28  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.00  0.00  0.00  0.00  
    Prepaid Expenses41.12  32.45  23.69  17.79  10.90  
    Other current_assets159.58  22.33  51.34  0.00  0.96  
Short Term Loans and Advances1121.16  722.31  433.70  372.90  534.13  
    Advances recoverable in cash or in kind858.29  665.16  399.79  335.39  404.58  
    Advance income tax and TDS0.00  0.00  0.00  0.00  0.00  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances262.87  57.15  33.91  37.51  129.55  
Total Current Assets20748.51  17037.09  14661.35  12738.12  11202.24  
Net Current Assets (Including Current Investments)10503.79  9024.63  7496.43  6386.65  5753.89  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets27816.55  23480.28  20657.43  18248.12  16042.64  
Contingent Liabilities2119.89  1922.06  1872.22  1765.35  1184.65  
Total Debt0.00  0.00  0.00  0.00  0.00  
Book Value96.46  85.35  374.03  328.41  290.40  
Adjusted Book Value96.46  85.35  74.81  65.68  58.08  
 
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