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 Balance Sheet  
Indo Borax & Chemicals Ltd.
 
BSE Code 524342
ISIN Demat INE803D01021
Book Value 119.84
NSE Code INDOBORAX
Dividend Yield % 2.56
Market Cap 12495.85
P/E 25.12
EPS 15.50
Face Value 1  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital32.09  32.09  32.09  32.09  32.09  
    Equity - Authorised60.00  60.00  60.00  60.00  60.00  
    Equity - Issued32.28  32.28  32.28  32.28  32.28  
    Equity Paid Up32.09  32.09  32.09  32.09  32.09  
    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  10.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  0.00  
Total Reserves3322.24  2902.01  2518.43  2039.45  1696.00  
    Securities Premium0.00  0.00  0.00  0.00  0.00  
    Capital Reserves0.14  0.14  0.14  0.14  0.14  
    Profit & Loss Account Balance3100.97  2680.74  2297.16  1818.18  1509.73  
    General Reserves218.41  218.41  218.41  218.41  183.41  
    Other Reserves2.72  2.72  2.72  2.72  2.72  
Reserve excluding Revaluation Reserve3322.24  2902.01  2518.43  2039.45  1696.00  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds3354.33  2934.10  2550.52  2071.54  1728.09  
Minority Interest0.00  0.00  0.00  0.00  0.00  
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 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 / Liabilities16.07  12.23  14.39  11.71  9.88  
    Deferred Tax Assets0.83  1.19  1.14  1.03  2.60  
    Deferred Tax Liability16.90  13.42  15.52  12.74  12.48  
Other Long Term Liabilities18.73  13.86  12.12  5.16  5.90  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions0.00  0.00  0.00  0.00  0.00  
Total Non-Current Liabilities34.80  26.08  26.51  16.86  15.78  
Current Liabilities0  0  0  0  0  
Trade Payables54.32  36.36  34.08  47.72  53.31  
    Sundry Creditors54.32  36.36  34.08  47.72  53.31  
    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 Liabilities87.97  82.33  100.61  59.99  75.42  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers10.46  8.08  7.69  8.63  5.79  
    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 Liabilities77.51  74.24  92.92  51.36  69.62  
Short Term Borrowings0.00  0.00  0.00  0.00  0.00  
    Secured ST Loans repayable on Demands0.00  0.00  0.00  0.00  0.00  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  0.00  
    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 Loans0.00  0.00  0.00  0.00  0.00  
Short Term Provisions35.53  33.78  41.34  20.35  26.69  
    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 Tax9.67  12.46  22.23  5.87  13.26  
    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 Provisions25.86  21.32  19.11  14.48  13.43  
Total Current Liabilities177.82  152.47  176.03  128.06  155.42  
Total Liabilities3566.95  3112.65  2753.06  2216.46  1899.29  
ASSETS0  0  0  0  0  
Gross Block419.74  369.74  323.45  300.44  300.11  
Less: Accumulated Depreciation208.66  182.27  159.44  168.75  158.37  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block211.08  187.47  164.01  131.70  141.74  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress11.25  11.25  11.83  10.85  10.85  
Non Current Investments117.25  39.30  34.49  3.12  2.16  
Long Term Investment117.25  39.30  34.49  3.12  2.16  
    Quoted13.12  39.30  3.33  3.12  2.16  
    Unquoted104.13  0.00  31.16  0.00  0.00  
Long Term Loans & Advances62.70  63.33  61.31  80.58  193.27  
Other Non Current Assets808.73  0.00  0.00  0.00  0.00  
Total Non-Current Assets2009.15  1099.50  1069.79  1002.37  1093.75  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments452.10  390.58  55.28  31.94  301.04  
    Quoted452.10  390.58  55.28  31.94  301.04  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories470.68  223.84  578.85  650.39  297.81  
    Raw Materials452.70  206.62  556.14  529.11  181.40  
    Work-in Progress7.06  5.06  5.04  3.62  1.19  
    Finished Goods0.03  1.45  5.77  2.96  6.30  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare10.88  10.71  11.90  15.00  9.99  
    Other Inventory0.00  0.00  0.00  99.69  98.94  
Sundry Debtors157.87  136.08  127.91  100.07  87.81  
    Debtors more than Six months1.23  8.34  0.17  0.35  0.45  
    Debtors Others156.64  127.74  127.74  99.72  87.36  
Cash and Bank397.13  1219.88  858.19  364.25  27.36  
    Cash in hand0.08  0.20  0.26  0.12  0.12  
    Balances at Bank397.05  1219.68  857.92  364.13  27.24  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets73.51  33.64  58.62  52.32  50.92  
    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 Government36.40  6.24  7.56  30.27  22.95  
    Interest accrued and or due on loans0.00  0.00  8.75  1.33  0.09  
    Prepaid Expenses2.83  6.56  4.85  1.18  3.64  
    Other current_assets34.28  20.84  37.45  19.54  24.23  
Short Term Loans and Advances6.51  9.14  4.44  15.13  40.62  
    Advances recoverable in cash or in kind5.39  7.94  3.78  14.19  38.21  
    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 & Advances1.13  1.20  0.66  0.93  2.41  
Total Current Assets1557.80  2013.15  1683.27  1214.09  805.55  
Net Current Assets (Including Current Investments)1379.98  1860.68  1507.24  1086.04  650.13  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets3566.95  3112.65  2753.06  2216.46  1899.29  
Contingent Liabilities0.00  0.00  212.77  0.00  318.51  
Total Debt0.00  0.00  0.00  0.00  0.00  
Book Value104.53  91.43  79.48  64.55  538.51  
Adjusted Book Value104.53  91.43  79.48  64.55  53.85  
 
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