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 Balance Sheet  
Carborundum Universal Ltd.
 
BSE Code 513375
ISIN Demat INE120A01034
Book Value 134.22
NSE Code CARBORUNIV
Dividend Yield % 0.41
Market Cap 184758.61
P/E 57.45
EPS 16.89
Face Value 1  
Type
(Rs. in Million)
ParticularsMar 2024Mar 2023Mar 2022Mar 2021Mar 2020
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital190.26  189.94  189.86  189.59  189.41  
    Equity - Authorised387.25  387.25  387.25  387.25  387.25  
    Equity - Issued190.26  189.94  189.86  189.59  189.41  
    Equity Paid Up190.26  189.94  189.86  189.59  189.41  
    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 & Outstandings226.92  186.70  128.80  78.74  62.75  
Total Reserves30839.84  27829.02  23319.06  21046.34  18331.39  
    Securities Premium546.56  410.33  382.36  320.24  288.56  
    Capital Reserves26.59  26.59  26.59  26.59  821.97  
    Profit & Loss Account Balance21270.14  17900.79  14986.98  12772.61  9892.38  
    General Reserves9730.94  9230.94  8730.94  8230.94  7730.94  
    Other Reserves-734.39  260.37  -807.81  -304.04  -402.46  
Reserve excluding Revaluation Reserve30816.10  27805.28  23295.32  21022.60  18307.65  
Revaluation reserve23.74  23.74  23.74  23.74  23.74  
Shareholder's Funds31257.02  28205.66  23637.72  21314.67  18583.55  
Minority Interest1393.14  1278.98  859.39  464.23  455.41  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans147.51  237.75  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 - Banks213.10  255.59  0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured-65.59  -17.84  0.00  0.00  0.00  
Unsecured Loans127.63  190.82  77.83  49.83  42.26  
    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 - Others188.37  190.82  0.00  0.00  0.00  
    Other Unsecured Loan-60.74  0.00  77.83  49.83  42.26  
Deferred Tax Assets / Liabilities-497.22  -236.98  140.03  -32.71  40.87  
    Deferred Tax Assets1363.78  977.28  339.11  208.05  177.28  
    Deferred Tax Liability866.56  740.30  479.14  175.34  218.15  
Other Long Term Liabilities967.63  1187.11  370.00  170.94  58.30  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions244.01  237.93  146.76  128.13  112.69  
Total Non-Current Liabilities989.56  1616.63  734.62  316.19  254.12  
Current Liabilities0  0  0  0  0  
Trade Payables3977.69  3359.06  3703.59  3031.06  1953.99  
    Sundry Creditors3977.69  3359.06  3703.59  3031.06  1953.99  
    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 Liabilities1085.50  1646.30  1756.38  1057.99  849.34  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers175.00  261.64  84.87  135.01  0.00  
    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 Liabilities910.50  1384.66  1671.51  922.98  849.34  
Short Term Borrowings725.75  1854.59  2044.19  355.42  552.96  
    Secured ST Loans repayable on Demands721.24  1057.67  78.71  38.73  94.02  
    Working Capital Loans- Sec222.83  521.45  72.81  38.73  94.02  
    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-218.32  275.47  1892.67  277.96  364.92  
Short Term Provisions984.73  520.93  223.19  216.34  175.65  
    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 Tax393.39  16.11  0.00  0.00  0.00  
    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 Provisions591.34  504.82  223.19  216.34  175.65  
Total Current Liabilities6773.67  7380.88  7727.35  4660.81  3531.94  
Total Liabilities40413.39  38482.15  32959.08  26755.90  22825.02  
ASSETS0  0  0  0  0  
Gross Block25540.97  23822.01  16722.03  13500.43  12236.76  
Less: Accumulated Depreciation9990.66  8554.60  6660.70  5729.12  4753.05  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block15550.31  15267.41  10061.33  7771.31  7483.71  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress781.00  874.68  577.00  280.24  386.48  
Non Current Investments1715.68  1612.28  1378.18  1270.50  1211.75  
Long Term Investment1715.68  1612.28  1378.18  1270.50  1211.75  
    Quoted809.25  808.16  721.06  625.70  587.38  
    Unquoted906.43  804.12  657.12  644.80  624.37  
Long Term Loans & Advances577.20  430.46  416.84  340.15  341.69  
Other Non Current Assets41.98  37.94  4047.27  0.00  0.00  
Total Non-Current Assets18725.85  18222.77  16480.62  9662.20  9423.63  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments0.00  0.00  0.00  0.00  675.14  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  675.14  
Inventories8501.73  8989.25  6909.04  4605.19  5076.24  
    Raw Materials2954.78  3242.07  2754.66  1737.43  1523.77  
    Work-in Progress1991.23  1793.19  1221.16  1000.36  1022.78  
    Finished Goods2011.93  2247.87  1616.55  750.64  991.49  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare861.21  1087.39  802.09  712.60  678.72  
    Other Inventory682.58  618.73  514.58  404.16  859.48  
Sundry Debtors6790.40  6273.80  4847.71  4776.16  4015.56  
    Debtors more than Six months196.42  349.34  215.24  332.97  144.17  
    Debtors Others7227.75  6524.32  4953.66  4582.28  4015.56  
Cash and Bank5579.23  4001.13  3515.70  6889.46  2939.77  
    Cash in hand2.08  1.76  1.32  1.75  13.09  
    Balances at Bank5577.15  3999.37  3514.38  6887.71  2926.68  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets219.69  261.36  227.81  142.75  174.91  
    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 loans0.00  0.00  0.00  0.00  0.00  
    Prepaid Expenses219.69  259.55  177.59  142.75  130.06  
    Other current_assets0.00  1.81  50.22  0.00  44.85  
Short Term Loans and Advances596.49  733.84  978.20  680.14  519.77  
    Advances recoverable in cash or in kind457.25  506.45  461.35  353.94  197.59  
    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 & Advances139.24  227.39  516.85  326.20  322.18  
Total Current Assets21687.54  20259.38  16478.46  17093.70  13401.39  
Net Current Assets (Including Current Investments)14913.87  12878.50  8751.11  12432.89  9869.45  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets40413.39  38482.15  32959.08  26755.90  22825.02  
Contingent Liabilities1549.00  969.31  1220.07  669.47  548.05  
Total Debt1127.22  2301.00  2122.02  405.25  616.35  
Book Value162.97  147.39  123.70  111.88  97.66  
Adjusted Book Value162.97  147.39  123.70  111.88  97.66  
 
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