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 Balance Sheet  
Elecon Engineering Company Ltd.
 
BSE Code 505700
ISIN Demat INE205B01031
Book Value 84.32
NSE Code ELECON
Dividend Yield % 0.32
Market Cap 139251.38
P/E 26.60
EPS 23.33
Face Value 1  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital224.40  224.40  224.40  224.40  224.40  
    Equity - Authorised455.00  455.00  455.00  455.00  455.00  
    Equity - Issued224.40  224.40  224.40  224.40  224.40  
    Equity Paid Up224.40  224.40  224.40  224.40  224.40  
    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  2.00  2.00  2.00  2.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  0.00  
Total Reserves19762.50  15815.90  12566.70  10277.98  8968.08  
    Securities Premium287.80  287.80  287.80  287.81  287.81  
    Capital Reserves24.70  24.70  24.70  24.69  24.69  
    Profit & Loss Account Balance14724.20  10890.30  7662.50  5436.98  3846.69  
    General Reserves4432.40  4432.40  4432.40  4432.41  4432.41  
    Other Reserves293.40  180.70  159.30  96.08  376.47  
Reserve excluding Revaluation Reserve19762.50  15815.90  12566.70  10277.98  8968.08  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds19986.90  16040.30  12791.10  10502.38  9192.48  
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  196.63  1174.16  
    Non Convertible Debentures0.00  0.00  0.00  0.00  984.01  
    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  12.62  
    Term Loans - Institutions0.00  0.00  0.00  196.63  177.54  
    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 / Liabilities229.40  246.30  242.60  238.78  252.26  
    Deferred Tax Assets112.10  97.30  113.60  139.61  209.20  
    Deferred Tax Liability341.50  343.60  356.20  378.38  461.46  
Other Long Term Liabilities1679.80  778.60  511.50  324.18  322.91  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions27.40  172.50  328.60  488.97  546.70  
Total Non-Current Liabilities1936.60  1197.40  1082.70  1248.56  2296.03  
Current Liabilities0  0  0  0  0  
Trade Payables2801.40  1879.10  1958.30  2703.80  4243.45  
    Sundry Creditors2801.40  1879.10  1958.30  2703.80  4243.45  
    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 Liabilities2228.90  1861.60  1280.10  1450.09  2414.32  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers1050.90  1047.80  812.40  1156.33  1413.90  
    Interest Accrued But Not Due0.00  0.00  0.10  4.06  28.67  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  57.14  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities1178.00  813.80  467.60  289.70  914.60  
Short Term Borrowings33.10  0.00  0.00  803.55  1301.66  
    Secured ST Loans repayable on Demands33.10  0.00  0.00  803.55  1290.39  
    Working Capital Loans- Sec33.10  0.00  0.00  803.55  1290.39  
    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 Loans-33.10  0.00  0.00  -803.55  -1279.12  
Short Term Provisions307.80  252.40  186.60  437.72  429.25  
    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 Tax73.10  78.80  52.70  204.78  169.66  
    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 Provisions234.70  173.60  133.90  232.94  259.59  
Total Current Liabilities5371.20  3993.10  3425.00  5395.16  8388.68  
Total Liabilities27294.70  21230.80  17298.80  17146.09  19877.19  
ASSETS0  0  0  0  0  
Gross Block13478.90  11558.20  11009.00  10522.22  10872.46  
Less: Accumulated Depreciation4589.80  4123.90  3721.40  3383.84  3548.03  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block8889.10  7434.30  7287.60  7138.38  7324.43  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress67.00  9.10  1.20  5.12  3.10  
Non Current Investments812.50  831.30  576.10  542.38  534.36  
Long Term Investment812.50  831.30  576.10  542.38  534.36  
    Quoted812.50  831.30  570.20  540.82  532.13  
    Unquoted0.00  0.00  5.90  1.56  2.23  
Long Term Loans & Advances308.60  507.60  208.60  302.32  290.73  
Other Non Current Assets4.70  8.00  96.70  39.15  133.58  
Total Non-Current Assets10332.00  9041.50  8422.50  8280.81  8540.89  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments4145.50  2032.80  190.60  0.00  0.00  
    Quoted4145.50  2032.80  190.60  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories2429.60  2297.40  2788.00  2616.67  2502.24  
    Raw Materials986.80  812.60  1014.60  914.95  1114.68  
    Work-in Progress740.20  581.20  695.50  921.26  636.69  
    Finished Goods467.00  487.50  625.20  526.39  413.57  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare33.60  15.70  115.00  84.40  129.90  
    Other Inventory202.00  400.40  337.70  169.68  207.40  
Sundry Debtors6138.70  4451.00  3457.70  4150.74  5077.36  
    Debtors more than Six months351.80  396.20  590.20  1547.77  3525.08  
    Debtors Others6030.90  4238.90  2975.60  2783.06  1815.04  
Cash and Bank3584.40  2633.10  2103.70  1121.34  1414.85  
    Cash in hand0.00  0.00  0.00  0.03  0.03  
    Balances at Bank3583.30  2633.10  2103.70  1121.32  1412.72  
    Other cash and bank balances1.10  0.00  0.00  0.00  2.10  
Other Current Assets286.10  224.80  221.60  185.02  197.99  
    Interest accrued on Investments79.20  54.10  24.40  7.82  0.00  
    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 Expenses183.10  133.00  167.20  154.88  158.08  
    Other current_assets23.80  37.70  30.00  22.32  39.91  
Short Term Loans and Advances378.40  550.20  114.70  791.50  2143.87  
    Advances recoverable in cash or in kind262.10  31.20  24.70  678.44  2036.43  
    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 & Advances116.30  519.00  90.00  113.07  107.44  
Total Current Assets16962.70  12189.30  8876.30  8865.28  11336.30  
Net Current Assets (Including Current Investments)11591.50  8196.20  5451.30  3470.12  2947.62  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets27294.70  21230.80  17298.80  17146.09  19877.19  
Contingent Liabilities1073.00  1118.70  1076.80  1280.43  4873.64  
Total Debt33.10  0.00  0.00  1000.18  2861.90  
Book Value89.07  142.96  114.00  93.60  81.93  
Adjusted Book Value89.07  71.48  57.00  46.80  40.96  
 
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