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 Balance Sheet  
UPL Ltd.
 
BSE Code 512070
ISIN Demat INE628A01036
Book Value 161.77
NSE Code UPL
Dividend Yield % 0.93
Market Cap 542294.37
P/E 25.05
EPS 25.65
Face Value 2  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital1590.00  1500.00  1500.00  1530.00  31390.00  
    Equity - Authorised2480.00  2480.00  2480.00  2480.00  2480.00  
    Equity - Issued1690.00  1500.00  1500.00  1530.00  1530.00  
    Equity Paid Up1590.00  1500.00  1500.00  1530.00  1530.00  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  29860.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value2.00  2.00  2.00  2.00  2.00  
Share Warrants & Outstandings0.00  200.00  200.00  200.00  10.00  
Total Reserves290540.00  246370.00  266880.00  215020.00  177470.00  
    Securities Premium48660.00  32420.00  32420.00  45940.00  45940.00  
    Capital Reserves2330.00  2330.00  2310.00  1820.00  1770.00  
    Profit & Loss Account Balance208680.00  181890.00  203410.00  153950.00  126680.00  
    General Reserves18480.00  18480.00  18480.00  18480.00  18480.00  
    Other Reserves12390.00  11250.00  10260.00  -5170.00  -15400.00  
Reserve excluding Revaluation Reserve290540.00  246370.00  266880.00  215020.00  177470.00  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds292130.00  248070.00  268580.00  216750.00  208870.00  
Minority Interest86130.00  78990.00  85710.00  46470.00  36930.00  
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 Loans182630.00  240100.00  201440.00  245910.00  221410.00  
    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 Currency161740.00  177980.00  158890.00  159190.00  162740.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others1980.00  2230.00  0.00  190.00  190.00  
    Other Unsecured Loan18910.00  59890.00  42550.00  86530.00  58480.00  
Deferred Tax Assets / Liabilities-13320.00  -11890.00  -1990.00  4360.00  9960.00  
    Deferred Tax Assets36680.00  38340.00  28740.00  19220.00  15380.00  
    Deferred Tax Liability23360.00  26450.00  26750.00  23580.00  25340.00  
Other Long Term Liabilities10190.00  11770.00  12880.00  10430.00  13830.00  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions3350.00  3860.00  2170.00  2350.00  380.00  
Total Non-Current Liabilities182850.00  243840.00  214500.00  263050.00  245580.00  
Current Liabilities0  0  0  0  0  
Trade Payables146480.00  156840.00  176140.00  165520.00  127590.00  
    Sundry Creditors146480.00  156840.00  176140.00  165520.00  127590.00  
    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 Liabilities121360.00  60990.00  90460.00  63300.00  39600.00  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers35380.00  28270.00  40110.00  26510.00  15740.00  
    Interest Accrued But Not Due1780.00  1950.00  0.00  0.00  0.00  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds42570.00  0.00  16360.00  1440.00  1080.00  
    Current maturity - Others0.00  0.00  0.00  0.00  20.00  
    Other Liabilities41630.00  30770.00  33990.00  35350.00  22760.00  
Short Term Borrowings10160.00  42330.00  12190.00  41170.00  15200.00  
    Secured ST Loans repayable on Demands0.00  1950.00  830.00  3640.00  3020.00  
    Working Capital Loans- Sec0.00  1950.00  830.00  3640.00  3020.00  
    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 Loans10160.00  38430.00  10530.00  33890.00  9160.00  
Short Term Provisions7690.00  8450.00  11580.00  9770.00  13880.00  
    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 Tax5000.00  5300.00  6550.00  4500.00  5230.00  
    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 Provisions2690.00  3150.00  5030.00  5270.00  8650.00  
Total Current Liabilities285690.00  268610.00  290370.00  279760.00  196270.00  
Total Liabilities846800.00  839510.00  859160.00  806030.00  687650.00  
ASSETS0  0  0  0  0  
Gross Block599480.00  575860.00  547680.00  500630.00  470400.00  
Less: Accumulated Depreciation208640.00  185300.00  160550.00  138700.00  122750.00  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block390840.00  390560.00  387130.00  361930.00  347650.00  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress6150.00  11060.00  11970.00  11840.00  8990.00  
Non Current Investments20080.00  18930.00  15690.00  10820.00  5810.00  
Long Term Investment20080.00  18930.00  15690.00  10820.00  5810.00  
    Quoted1240.00  1210.00  1320.00  1130.00  1160.00  
    Unquoted18840.00  17720.00  14370.00  9790.00  4650.00  
Long Term Loans & Advances12140.00  4420.00  4790.00  4480.00  7740.00  
Other Non Current Assets1670.00  2670.00  3090.00  6510.00  4580.00  
Total Non-Current Assets450190.00  446230.00  438880.00  408750.00  386950.00  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments3200.00  2610.00  460.00  8400.00  370.00  
    Quoted0.00  0.00  0.00  8400.00  0.00  
    Unquoted3200.00  2610.00  460.00  0.00  370.00  
Inventories103160.00  127760.00  139850.00  130780.00  94220.00  
    Raw Materials19530.00  26620.00  30120.00  41670.00  26340.00  
    Work-in Progress9900.00  7040.00  7210.00  7610.00  5010.00  
    Finished Goods55330.00  73010.00  79290.00  59540.00  47510.00  
    Packing Materials3110.00  3250.00  3270.00  3120.00  2420.00  
    Stores  and Spare2750.00  2860.00  2250.00  1630.00  1320.00  
    Other Inventory12540.00  14980.00  17710.00  17210.00  11620.00  
Sundry Debtors155050.00  163540.00  182240.00  153280.00  121450.00  
    Debtors more than Six months17020.00  19130.00  13100.00  12140.00  7430.00  
    Debtors Others148230.00  156040.00  179990.00  151000.00  123590.00  
Cash and Bank95370.00  60360.00  60970.00  61200.00  48530.00  
    Cash in hand40.00  20.00  10.00  30.00  60.00  
    Balances at Bank95320.00  60300.00  60930.00  61060.00  48140.00  
    Other cash and bank balances10.00  40.00  30.00  110.00  330.00  
Other Current Assets9790.00  9340.00  3470.00  13160.00  25170.00  
    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 Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans240.00  190.00  230.00  140.00  330.00  
    Prepaid Expenses2370.00  2440.00  0.00  0.00  0.00  
    Other current_assets7180.00  6710.00  3240.00  13020.00  24840.00  
Short Term Loans and Advances29600.00  29380.00  32890.00  29980.00  10410.00  
    Advances recoverable in cash or in kind7210.00  4640.00  9350.00  9320.00  6200.00  
    Advance income tax and TDS3410.00  3980.00  1410.00  860.00  3660.00  
    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 & Advances18980.00  20760.00  22130.00  19800.00  550.00  
Total Current Assets396170.00  392990.00  419880.00  396800.00  300150.00  
Net Current Assets (Including Current Investments)110480.00  124380.00  129510.00  117040.00  103880.00  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets846800.00  839510.00  859160.00  806030.00  687650.00  
Contingent Liabilities36830.00  29520.00  22830.00  24380.00  4810.00  
Total Debt235360.00  282430.00  229990.00  288520.00  237710.00  
Book Value367.46  330.49  357.84  283.07  233.99  
Adjusted Book Value367.46  317.00  343.23  271.52  224.44  
 
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