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 Balance Sheet  
Ashok Leyland Ltd.
 
BSE Code 500477
ISIN Demat INE208A01029
Book Value 20.98
NSE Code ASHOKLEY
Dividend Yield % 1.95
Market Cap 941578.88
P/E 27.64
EPS 5.80
Face Value 1  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital2936.50  2936.30  2936.10  2935.50  2935.50  
    Equity - Authorised27856.00  27856.00  27856.00  27856.00  27856.00  
    Equity - Issued2936.50  2936.30  2936.10  2935.50  2935.50  
    Equity Paid Up2936.50  2936.30  2936.10  2935.50  2935.50  
    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 Value1.00  1.00  1.00  1.00  1.00  
Share Warrants & Outstandings568.10  480.00  425.40  414.80  445.70  
Total Reserves118816.30  86629.90  82156.10  69688.60  75239.00  
    Securities Premium25562.80  25468.60  25443.60  20135.20  20122.90  
    Capital Reserves2638.70  2638.70  2638.70  2638.70  2638.70  
    Profit & Loss Account Balance63583.50  37728.00  37165.90  30369.50  35154.50  
    General Reserves10228.50  10217.00  10205.50  10205.50  10183.30  
    Other Reserves16802.80  10577.60  6702.40  6339.70  7139.60  
Reserve excluding Revaluation Reserve118816.30  86629.90  82156.10  69688.60  75239.00  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds122320.90  90046.20  85517.60  73038.90  78620.20  
Minority Interest36127.70  28099.70  22440.50  12862.70  12682.80  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans331039.40  254588.00  181322.30  135323.40  134807.30  
    Non Convertible Debentures15551.40  6403.20  18831.30  23040.40  18497.50  
    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 - Banks430933.80  338673.80  248896.80  178033.60  171139.20  
    Term Loans - Institutions311.80  311.80  381.80  311.80  623.60  
    Other Secured-115757.60  -90800.80  -86787.60  -66062.40  -55453.00  
Unsecured Loans32789.80  12369.10  13706.30  17649.60  20839.00  
    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 Currency577.60  3899.50  7157.90  9097.80  8774.90  
    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 Loan32212.20  8469.60  6548.40  8551.80  12064.10  
Deferred Tax Assets / Liabilities12306.90  9814.80  6933.30  2887.00  3771.80  
    Deferred Tax Assets6332.90  4956.80  6901.00  7801.20  8290.70  
    Deferred Tax Liability18639.80  14771.60  13834.30  10688.20  12062.50  
Other Long Term Liabilities6883.80  5658.90  6167.00  4976.00  5326.70  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions8480.00  8575.10  6332.80  2839.90  2293.80  
Total Non-Current Liabilities391499.90  291005.90  214461.70  163675.90  167038.60  
Current Liabilities0  0  0  0  0  
Trade Payables80194.80  67980.20  75818.70  72499.10  53462.30  
    Sundry Creditors77103.30  65510.00  73121.40  65767.00  53462.30  
    Acceptances3091.50  2470.20  2697.30  6732.10  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities150912.50  146293.30  117375.60  89140.60  76445.60  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers4775.10  5565.90  4583.50  4987.50  4737.90  
    Interest Accrued But Not Due3204.10  2219.80  2375.50  2193.30  1361.60  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds979.00  5624.80  16043.30  6296.50  8459.50  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities141954.30  132882.80  94373.30  75663.30  61886.60  
Short Term Borrowings16846.60  39053.80  24098.30  17836.50  25997.30  
    Secured ST Loans repayable on Demands13061.90  21172.50  15095.20  9274.80  10197.90  
    Working Capital Loans- Sec0.00  105.10  130.60  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 Loans3784.70  17776.20  8872.50  8561.70  15799.40  
Short Term Provisions17519.10  13303.70  7148.20  6565.00  6332.80  
    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 Tax6329.50  5273.80  1283.00  1238.20  538.00  
    Provision for post retirement benefits0.00  0.00  0.00  871.40  945.30  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions11189.60  8029.90  5865.20  4455.40  4849.50  
Total Current Liabilities265473.00  266631.00  224440.80  186041.20  162238.00  
Total Liabilities815463.10  675951.10  546969.30  435736.50  420579.60  
ASSETS0  0  0  0  0  
Gross Block160274.80  144706.80  135667.80  124950.30  124161.30  
Less: Accumulated Depreciation71906.90  63141.70  54204.70  46004.50  39319.10  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block88367.90  81565.10  81463.10  78945.80  84842.20  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress3587.90  1701.80  1391.50  1393.80  2332.70  
Non Current Investments19427.30  13054.20  13410.10  9984.90  8511.10  
Long Term Investment19427.30  13054.20  13410.10  9984.90  8511.10  
    Quoted11299.80  3787.70  1121.90  523.30  896.40  
    Unquoted8192.90  9331.90  12353.60  9527.00  7659.40  
Long Term Loans & Advances353222.90  281640.70  206549.10  157747.10  163909.20  
Other Non Current Assets6269.70  4277.50  431.40  275.60  773.10  
Total Non-Current Assets473060.70  384685.70  304534.90  249353.50  261391.00  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments46669.20  10231.90  35113.40  16536.30  2445.20  
    Quoted3049.60  5027.20  613.20  150.60  106.90  
    Unquoted43619.60  5204.70  34500.20  16385.70  2338.30  
Inventories39860.80  40080.10  34404.30  25405.50  24958.50  
    Raw Materials13214.10  12739.90  14391.10  11400.20  10994.70  
    Work-in Progress4926.80  4311.00  3329.80  3093.00  3499.10  
    Finished Goods14620.90  16849.30  12379.20  6790.60  5963.80  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare1437.90  1407.50  961.90  984.80  1142.40  
    Other Inventory5661.10  4772.40  3342.30  3136.90  3358.50  
Sundry Debtors33468.70  38981.50  41873.60  32640.90  30209.10  
    Debtors more than Six months4122.00  5409.00  3283.40  3346.20  5210.30  
    Debtors Others31187.40  34894.50  40054.30  30698.30  26527.20  
Cash and Bank72634.40  70800.50  21867.20  21381.60  17785.30  
    Cash in hand198.50  622.70  229.50  474.70  753.90  
    Balances at Bank71744.30  69256.60  21165.20  19287.70  15039.90  
    Other cash and bank balances691.60  921.20  472.50  1619.20  1991.50  
Other Current Assets7174.70  5132.80  6977.80  5436.90  7916.00  
    Interest accrued on Investments0.00  0.00  0.00  0.00  0.00  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.30  0.30  0.10  6.60  10.80  
    Interest accrued and or due on loans2804.20  2167.20  91.40  136.00  257.30  
    Prepaid Expenses1638.00  1423.10  1491.50  2294.90  2000.80  
    Other current_assets2732.20  1542.20  5394.80  2999.40  5647.10  
Short Term Loans and Advances142357.80  124644.30  101478.90  84345.50  75874.50  
    Advances recoverable in cash or in kind1398.20  2790.30  2332.50  2030.70  1431.90  
    Advance income tax and TDS43.30  38.50  18.40  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  3900.00  0.00  530.00  530.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances140916.30  117915.50  99128.00  81784.80  73912.60  
Total Current Assets342165.60  289871.10  241715.20  185746.70  159188.60  
Net Current Assets (Including Current Investments)76692.60  23240.10  17274.40  -294.50  -3049.40  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets815463.10  675951.10  546969.30  435736.50  420579.60  
Contingent Liabilities4724.70  4491.50  4539.30  5991.70  5872.30  
Total Debt497011.00  405643.40  309204.40  239393.50  238901.10  
Book Value41.46  30.50  28.98  24.74  26.63  
Adjusted Book Value20.73  15.25  14.49  12.37  13.32  
 
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