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 Balance Sheet  
Vishnu Chemicals Ltd.
 
BSE Code 516072
ISIN Demat INE270I01022
Book Value 119.33
NSE Code VISHNU
Dividend Yield % 0.06
Market Cap 35293.40
P/E 49.08
EPS 10.68
Face Value 2  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital134.63  131.05  119.46  119.46  119.46  
    Equity - Authorised150.00  150.00  150.00  150.00  150.00  
    Equity - Issued134.63  131.05  119.46  119.46  119.46  
    Equity Paid Up134.63  131.05  119.46  119.46  119.46  
    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 Value2.00  2.00  2.00  10.00  10.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  0.00  
Total Reserves9133.03  6880.60  4024.28  2649.27  1841.95  
    Securities Premium2720.74  1957.94  0.00  0.00  0.00  
    Capital Reserves267.70  65.45  98.29  98.29  98.29  
    Profit & Loss Account Balance5950.27  4703.50  3718.71  2376.97  1574.99  
    General Reserves65.91  65.91  65.91  65.91  65.91  
    Other Reserves128.41  87.80  141.38  108.11  102.77  
Reserve excluding Revaluation Reserve9133.03  6880.60  4024.28  2649.27  1841.95  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds9267.66  7011.66  4143.74  2768.73  1961.41  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans1533.60  706.73  1018.32  1022.75  748.86  
    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 - Banks1519.51  671.24  1009.67  1003.12  732.42  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured14.08  35.49  8.65  19.63  16.45  
Unsecured Loans60.15  843.14  1197.46  1040.95  1000.22  
    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)60.15  74.97  137.35  0.00  10.19  
    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  1.80  6.67  0.31  0.53  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  261.01  269.98  223.13  
    Other Unsecured Loan0.00  766.38  792.44  770.66  766.38  
Deferred Tax Assets / Liabilities542.89  517.32  470.20  429.78  367.06  
    Deferred Tax Assets19.31  38.57  3.39  6.08  7.95  
    Deferred Tax Liability562.20  555.89  473.59  435.86  375.01  
Other Long Term Liabilities2.07  2.07  4.19  160.63  333.82  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions12.05  14.51  5.96  26.76  40.03  
Total Non-Current Liabilities2150.76  2083.77  2696.12  2680.87  2490.00  
Current Liabilities0  0  0  0  0  
Trade Payables2866.46  2267.34  1767.02  1714.99  1370.10  
    Sundry Creditors2866.46  2267.34  1767.02  1714.99  1370.10  
    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 Liabilities362.52  370.29  625.59  578.88  560.90  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers38.86  68.38  37.69  118.67  62.13  
    Interest Accrued But Not Due3.69  0.00  0.00  0.05  23.90  
    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 - Others27.59  55.73  43.99  34.71  24.38  
    Other Liabilities292.39  246.18  543.91  425.45  450.49  
Short Term Borrowings1622.77  1374.52  1138.76  1231.71  1313.25  
    Secured ST Loans repayable on Demands1415.40  1223.17  1003.83  1198.20  1244.93  
    Working Capital Loans- Sec1415.40  1223.17  1003.83  1198.20  1244.93  
    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-1208.04  -1071.81  -868.89  -1164.68  -1176.61  
Short Term Provisions68.54  146.74  138.10  174.01  33.03  
    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 Tax67.55  140.99  136.04  169.51  28.09  
    Provision for post retirement benefits0.99  5.75  2.06  4.50  4.94  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions0.00  0.00  0.00  0.00  0.00  
Total Current Liabilities4920.30  4158.89  3669.47  3699.59  3277.27  
Total Liabilities16338.72  13254.31  10509.33  9149.19  7728.68  
ASSETS0  0  0  0  0  
Gross Block10572.44  9498.07  7354.56  7088.44  6159.25  
Less: Accumulated Depreciation3555.58  3152.79  2708.02  2455.95  2284.61  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block7016.87  6345.28  4646.55  4632.50  3874.64  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress690.77  158.04  979.61  54.14  239.64  
Non Current Investments3.12  2.97  2.33  2.25  2.87  
Long Term Investment3.12  2.97  2.33  2.25  2.87  
    Quoted3.12  2.97  2.33  2.25  2.87  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Long Term Loans & Advances250.51  184.01  168.18  265.71  120.69  
Other Non Current Assets0.00  12.37  30.31  19.02  0.00  
Total Non-Current Assets7961.27  6702.67  5826.98  4973.62  4237.84  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments0.00  12.09  14.36  24.64  7.23  
    Quoted0.00  12.09  14.36  24.64  7.23  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories4030.62  3169.39  2074.38  1677.59  1907.49  
    Raw Materials813.44  705.64  391.53  326.46  435.10  
    Work-in Progress902.00  854.13  420.38  298.84  361.52  
    Finished Goods1869.11  1198.89  857.73  745.64  828.82  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare446.06  410.73  378.83  277.79  258.64  
    Other Inventory0.00  0.00  25.92  28.86  23.42  
Sundry Debtors2940.13  2298.19  1809.26  1908.33  1156.92  
    Debtors more than Six months418.01  202.60  70.55  21.72  51.76  
    Debtors Others2522.12  2095.59  1738.71  1886.61  1105.16  
Cash and Bank817.44  604.98  209.87  153.35  106.89  
    Cash in hand1.04  0.69  0.78  0.61  0.37  
    Balances at Bank816.40  604.29  209.09  152.74  106.52  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets120.63  73.13  80.16  70.14  13.86  
    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 loans12.03  8.77  4.20  2.89  3.62  
    Prepaid Expenses82.87  29.87  44.21  53.92  10.23  
    Other current_assets25.74  34.49  31.76  13.33  0.01  
Short Term Loans and Advances468.63  393.86  494.31  322.53  298.45  
    Advances recoverable in cash or in kind247.56  207.55  178.43  207.44  174.16  
    Advance income tax and TDS0.55  0.00  0.87  1.00  0.89  
    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 & Advances220.52  186.31  315.01  114.08  123.40  
Total Current Assets8377.45  6551.64  4682.35  4156.57  3490.84  
Net Current Assets (Including Current Investments)3457.15  2392.75  1012.88  456.98  213.57  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets16338.72  13254.31  10509.33  9149.19  7728.68  
Contingent Liabilities85.17  108.09  96.94  98.75  94.28  
Total Debt3422.85  3152.61  3785.35  3633.55  3355.21  
Book Value137.67  107.00  69.37  231.77  164.19  
Adjusted Book Value137.67  107.00  69.37  46.35  32.84  
 
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