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 Balance Sheet  
Carborundum Universal Ltd.
 
BSE Code 513375
ISIN Demat INE120A01034
Book Value 147.38
NSE Code CARBORUNIV
Dividend Yield % 0.48
Market Cap 157457.06
P/E 44.34
EPS 18.65
Face Value 1  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital190.42  190.26  189.94  189.86  189.59  
    Equity - Authorised387.25  387.25  387.25  387.25  387.25  
    Equity - Issued190.42  190.26  189.94  189.86  189.59  
    Equity Paid Up190.42  190.26  189.94  189.86  189.59  
    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 & Outstandings328.44  226.92  186.70  128.80  78.74  
Total Reserves34767.41  30839.84  27829.02  23319.06  21046.34  
    Securities Premium600.88  546.56  410.33  382.36  320.24  
    Capital Reserves26.59  26.59  26.59  26.59  26.59  
    Profit & Loss Account Balance23685.43  21270.14  17900.79  14986.98  12772.61  
    General Reserves10230.94  9730.94  9230.94  8730.94  8230.94  
    Other Reserves223.57  -734.39  260.37  -807.81  -304.04  
Reserve excluding Revaluation Reserve34743.67  30816.10  27805.28  23295.32  21022.60  
Revaluation reserve23.74  23.74  23.74  23.74  23.74  
Shareholder's Funds35286.27  31257.02  28205.66  23637.72  21314.67  
Minority Interest1472.34  1393.14  1278.98  859.39  464.23  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans82.86  147.51  237.75  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 - Banks150.06  213.10  255.59  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured-67.20  -65.59  -17.84  0.00  0.00  
Unsecured Loans165.96  127.63  190.82  77.83  49.83  
    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 - Others230.25  188.37  190.82  0.00  0.00  
    Other Unsecured Loan-64.29  -60.74  0.00  77.83  49.83  
Deferred Tax Assets / Liabilities-587.73  -497.22  -236.98  140.03  -32.71  
    Deferred Tax Assets1587.19  1363.78  977.28  339.11  208.05  
    Deferred Tax Liability999.46  866.56  740.30  479.14  175.34  
Other Long Term Liabilities1295.94  967.63  1187.11  370.00  170.94  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions322.91  299.84  237.93  146.76  128.13  
Total Non-Current Liabilities1279.94  1045.39  1616.63  734.62  316.19  
Current Liabilities0  0  0  0  0  
Trade Payables3498.38  3371.87  3359.06  3703.59  3031.06  
    Sundry Creditors3498.38  3371.87  3359.06  3703.59  3031.06  
    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 Liabilities1693.08  1507.24  1646.30  1756.38  1057.99  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers170.39  175.00  261.64  84.87  135.01  
    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 Liabilities1522.69  1332.24  1384.66  1671.51  922.98  
Short Term Borrowings821.97  725.75  1854.59  2044.19  355.42  
    Secured ST Loans repayable on Demands820.70  721.24  1057.67  78.71  38.73  
    Working Capital Loans- Sec266.78  222.83  521.45  72.81  38.73  
    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-265.51  -218.32  275.47  1892.67  277.96  
Short Term Provisions1159.63  1112.98  520.93  223.19  216.34  
    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 Tax292.06  393.39  16.11  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 Provisions867.57  719.59  504.82  223.19  216.34  
Total Current Liabilities7173.06  6717.84  7380.88  7727.35  4660.81  
Total Liabilities45211.61  40413.39  38482.15  32959.08  26755.90  
ASSETS0  0  0  0  0  
Gross Block29324.00  25540.97  23822.01  16722.03  13500.43  
Less: Accumulated Depreciation12164.01  9990.66  8554.60  6660.70  5729.12  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block17159.99  15550.31  15267.41  10061.33  7771.31  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress1183.80  781.00  874.68  577.00  280.24  
Non Current Investments2014.23  1715.68  1612.28  1378.18  1270.50  
Long Term Investment2014.23  1715.68  1612.28  1378.18  1270.50  
    Quoted927.29  809.25  808.16  721.06  625.70  
    Unquoted1086.94  906.43  804.12  657.12  644.80  
Long Term Loans & Advances798.20  577.20  430.46  416.84  340.15  
Other Non Current Assets52.16  41.98  37.94  4047.27  0.00  
Total Non-Current Assets21208.38  18725.85  18222.77  16480.62  9662.20  
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  
Inventories10550.05  8501.73  8989.25  6909.04  4605.19  
    Raw Materials3755.08  2954.78  3242.07  2754.66  1737.43  
    Work-in Progress2124.53  1991.23  1793.19  1221.16  1000.36  
    Finished Goods2839.74  2011.93  2247.87  1616.55  750.64  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare1145.88  861.21  1087.39  802.09  712.60  
    Other Inventory684.82  682.58  618.73  514.58  404.16  
Sundry Debtors7662.36  6790.40  6273.80  4847.71  4776.16  
    Debtors more than Six months238.31  196.42  349.34  215.24  332.97  
    Debtors Others8227.87  7227.75  6524.32  4953.66  4582.28  
Cash and Bank3805.85  5579.23  4001.13  3515.70  6889.46  
    Cash in hand3.47  2.08  1.76  1.32  1.75  
    Balances at Bank3802.38  5577.15  3999.37  3514.38  6887.71  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets268.65  219.69  261.36  227.81  142.75  
    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 Expenses268.65  219.69  259.55  177.59  142.75  
    Other current_assets0.00  0.00  1.81  50.22  0.00  
Short Term Loans and Advances1716.32  596.49  733.84  978.20  680.14  
    Advances recoverable in cash or in kind2420.79  457.25  506.45  461.35  353.94  
    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 & Advances-704.47  139.24  227.39  516.85  326.20  
Total Current Assets24003.23  21687.54  20259.38  16478.46  17093.70  
Net Current Assets (Including Current Investments)16830.17  14969.70  12878.50  8751.11  12432.89  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets45211.61  40413.39  38482.15  32959.08  26755.90  
Contingent Liabilities1584.04  1549.00  969.31  1220.07  669.47  
Total Debt1202.28  1127.22  2301.00  2122.02  405.25  
Book Value183.46  162.97  147.39  123.70  111.88  
Adjusted Book Value183.46  162.97  147.39  123.70  111.88  
 
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