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 Balance Sheet  
AVT Natural Products Ltd.
 
BSE Code 519105
ISIN Demat INE488D01021
Book Value 33.38
NSE Code AVTNPL
Dividend Yield % 0.95
Market Cap 11209.63
P/E 26.10
EPS 2.82
Face Value 1  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital152.28  152.28  152.28  152.28  152.28  
    Equity - Authorised159.90  159.90  159.90  159.90  159.90  
    Equity - Issued152.28  152.28  152.28  152.28  152.28  
    Equity Paid Up152.28  152.28  152.28  152.28  152.28  
    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 & Outstandings0.00  0.00  0.00  0.00  0.00  
Total Reserves4911.60  4542.87  4151.01  3535.28  2950.48  
    Securities Premium0.00  0.00  0.00  0.00  0.00  
    Capital Reserves0.04  0.04  0.04  0.04  0.04  
    Profit & Loss Account Balance1716.74  1556.30  1410.47  1006.61  696.18  
    General Reserves3220.19  3020.19  2770.19  2520.19  2270.19  
    Other Reserves-25.37  -33.65  -29.69  8.45  -15.93  
Reserve excluding Revaluation Reserve4911.60  4542.87  4151.01  3535.28  2950.48  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds5063.88  4695.16  4303.29  3687.57  3102.76  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans33.50  49.50  80.50  45.00  75.00  
    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 - Banks49.50  80.50  118.50  75.00  105.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured-16.00  -31.00  -38.00  -30.00  -30.00  
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 / Liabilities17.49  9.27  3.98  12.13  28.11  
    Deferred Tax Assets34.02  31.60  36.11  29.37  25.48  
    Deferred Tax Liability51.51  40.87  40.09  41.50  53.59  
Other Long Term Liabilities27.33  51.67  24.21  28.09  32.10  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions44.21  46.89  40.27  42.72  39.61  
Total Non-Current Liabilities122.52  157.33  148.96  127.94  174.81  
Current Liabilities0  0  0  0  0  
Trade Payables993.37  592.31  275.85  316.25  376.79  
    Sundry Creditors993.37  592.31  275.85  316.25  376.79  
    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 Liabilities132.76  136.98  160.44  128.81  117.13  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers35.13  19.58  24.07  31.90  27.99  
    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 Liabilities97.63  117.40  136.37  96.90  89.14  
Short Term Borrowings1040.15  288.73  222.91  144.83  394.98  
    Secured ST Loans repayable on Demands1040.15  288.73  222.91  144.83  394.98  
    Working Capital Loans- Sec1040.15  288.73  222.91  144.83  394.98  
    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-1040.15  -288.73  -222.91  -144.83  -394.98  
Short Term Provisions117.69  110.40  106.96  82.26  89.73  
    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 Tax37.86  35.86  34.83  20.52  28.08  
    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 Provisions79.82  74.54  72.12  61.74  61.65  
Total Current Liabilities2283.97  1128.41  766.16  672.15  978.62  
Total Liabilities7470.37  5980.90  5218.41  4487.66  4256.20  
ASSETS0  0  0  0  0  
Gross Block1712.48  1704.04  1530.83  1435.59  1400.83  
Less: Accumulated Depreciation989.18  886.78  748.01  615.23  510.81  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block723.31  817.26  782.83  820.35  890.02  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress40.68  0.00  0.00  0.76  0.00  
Non Current Investments0.00  0.00  0.10  0.10  0.10  
Long Term Investment0.00  0.00  0.10  0.10  0.10  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.10  0.10  0.10  
Long Term Loans & Advances76.17  57.54  29.78  28.85  38.07  
Other Non Current Assets0.00  0.00  0.00  0.00  1.87  
Total Non-Current Assets840.16  874.80  812.70  864.98  930.07  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments1357.68  1266.60  583.99  283.36  80.12  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted1357.68  1266.60  583.99  283.36  80.12  
Inventories2937.46  2211.45  2120.09  1833.29  1641.69  
    Raw Materials925.02  459.83  395.63  536.60  315.55  
    Work-in Progress1101.10  781.32  455.20  120.89  86.67  
    Finished Goods706.79  760.36  1099.32  1020.86  875.98  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare164.29  178.77  156.57  140.82  131.49  
    Other Inventory40.26  31.18  13.38  14.12  231.99  
Sundry Debtors1563.68  1099.70  1213.96  1021.20  1024.32  
    Debtors more than Six months20.11  7.82  18.26  1.80  5.99  
    Debtors Others1543.57  1091.88  1195.70  1019.40  1018.34  
Cash and Bank369.88  284.80  227.57  162.78  158.34  
    Cash in hand0.94  0.68  0.52  0.82  0.33  
    Balances at Bank368.94  284.12  227.05  161.97  158.01  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets63.48  32.41  32.84  37.10  326.46  
    Interest accrued on Investments0.36  0.00  5.33  4.74  4.15  
    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 Expenses34.92  32.41  27.32  20.54  20.93  
    Other current_assets28.20  0.00  0.19  11.83  301.38  
Short Term Loans and Advances338.03  211.14  227.27  284.95  95.20  
    Advances recoverable in cash or in kind130.89  48.72  29.06  10.89  90.64  
    Advance income tax and TDS6.48  6.42  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 & Advances200.65  156.00  198.21  274.05  4.56  
Total Current Assets6630.21  5106.10  4405.71  3622.68  3326.13  
Net Current Assets (Including Current Investments)4346.25  3977.68  3639.55  2950.52  2347.51  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets7470.37  5980.90  5218.41  4487.66  4256.20  
Contingent Liabilities193.41  186.01  47.41  14.70  35.51  
Total Debt1089.65  369.23  341.41  219.83  499.98  
Book Value33.25  30.83  28.26  24.22  20.37  
Adjusted Book Value33.25  30.83  28.26  24.22  20.37  
 
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