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 Balance Sheet  
Natural Capsules Ltd.
 
BSE Code 524654
ISIN Demat INE936B01015
Book Value 166.77
NSE Code NATCAPSUQ
Dividend Yield % 0.00
Market Cap 1818.70
P/E 18.83
EPS 9.34
Face Value 10  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital103.41  93.32  92.76  70.12  62.33  
    Equity - Authorised150.00  150.00  150.00  150.00  70.00  
    Equity - Issued103.55  93.49  93.49  93.49  62.33  
    Equity Paid Up103.41  93.32  92.76  70.12  62.33  
    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 Value10.00  10.00  10.00  10.00  10.00  
Share Warrants & Outstandings4.04  1.11  0.00  0.00  0.00  
Total Reserves2221.91  1943.57  1139.51  759.68  558.63  
    Securities Premium928.57  660.94  372.55  168.81  98.69  
    Capital Reserves15.28  14.64  14.64  14.64  14.64  
    Profit & Loss Account Balance794.95  780.98  734.59  557.84  426.91  
    General Reserves18.38  18.38  18.38  18.38  18.38  
    Other Reserves464.73  468.63  -0.65  0.00  0.00  
Reserve excluding Revaluation Reserve2221.91  1943.57  1139.51  759.68  558.63  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds2329.36  2038.00  1232.26  829.79  620.95  
Minority Interest242.25  250.04  250.20  0.03  0.03  
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 Loans564.01  679.33  703.88  342.49  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 - Banks659.21  683.23  728.73  343.15  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  16.15  16.82  0.00  
    Other Unsecured Loan-95.20  -3.90  -41.00  -17.48  0.00  
Deferred Tax Assets / Liabilities42.49  33.01  27.74  16.85  9.55  
    Deferred Tax Assets16.97  20.70  20.11  17.44  1.02  
    Deferred Tax Liability59.46  53.71  47.84  34.29  10.57  
Other Long Term Liabilities10.24  0.00  2.61  5.15  4.70  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions5.24  0.00  1.50  0.80  1.21  
Total Non-Current Liabilities621.98  712.34  735.73  365.29  15.47  
Current Liabilities0  0  0  0  0  
Trade Payables385.07  304.18  274.27  159.77  160.77  
    Sundry Creditors385.07  304.18  274.27  159.77  160.77  
    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 Liabilities235.96  145.96  153.07  109.57  66.72  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers10.69  13.05  19.95  55.41  44.66  
    Interest Accrued But Not Due0.00  0.00  0.00  0.03  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 Liabilities225.27  132.91  133.12  54.12  22.06  
Short Term Borrowings369.46  300.20  220.45  162.68  96.29  
    Secured ST Loans repayable on Demands369.46  300.20  220.45  162.68  96.29  
    Working Capital Loans- Sec369.46  300.20  220.45  162.68  96.29  
    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-369.46  -300.20  -220.45  -162.68  -96.29  
Short Term Provisions9.44  14.53  21.63  15.66  10.19  
    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 Tax5.69  12.69  17.90  9.91  7.76  
    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 Provisions3.75  1.84  3.74  5.75  2.44  
Total Current Liabilities999.93  764.87  669.42  447.68  333.97  
Total Liabilities4193.52  3765.25  2887.61  1642.78  970.41  
ASSETS0  0  0  0  0  
Gross Block3540.07  1640.24  1493.55  1118.76  869.20  
Less: Accumulated Depreciation703.77  612.59  525.91  453.93  488.12  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block2836.30  1027.65  967.64  664.82  381.08  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress0.00  1438.10  877.04  201.09  69.75  
Non Current Investments27.30  27.30  0.00  0.37  0.00  
Long Term Investment27.30  27.30  0.00  0.37  0.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted27.30  27.30  0.00  0.37  0.00  
Long Term Loans & Advances26.24  24.76  21.85  15.82  14.80  
Other Non Current Assets7.81  9.77  6.02  4.84  7.87  
Total Non-Current Assets2897.64  2527.57  1872.55  886.94  473.51  
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  
Inventories254.57  190.36  88.49  45.78  66.10  
    Raw Materials96.63  55.36  20.63  39.83  28.59  
    Work-in Progress4.60  36.77  14.34  6.15  2.38  
    Finished Goods149.42  97.51  51.78  8.14  30.04  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare3.92  0.72  1.07  1.06  22.95  
    Other Inventory0.00  0.00  0.66  -9.40  -17.86  
Sundry Debtors622.41  544.70  521.29  263.03  266.96  
    Debtors more than Six months122.87  104.10  81.56  54.63  62.65  
    Debtors Others563.89  506.75  503.53  263.03  231.94  
Cash and Bank52.84  133.40  69.22  48.83  17.30  
    Cash in hand0.01  0.08  0.02  0.07  0.02  
    Balances at Bank52.84  133.32  69.20  48.75  17.28  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets12.82  9.33  8.00  40.90  6.95  
    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 Expenses5.27  2.48  1.04  1.03  1.31  
    Other current_assets7.55  6.84  6.95  39.87  5.64  
Short Term Loans and Advances353.23  359.91  328.07  357.31  139.60  
    Advances recoverable in cash or in kind110.14  168.46  237.81  334.84  114.60  
    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  2.00  2.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances243.09  191.45  90.26  20.47  23.00  
Total Current Assets1295.87  1237.68  1015.07  755.85  496.91  
Net Current Assets (Including Current Investments)295.95  472.81  345.64  308.17  162.94  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets4193.52  3765.25  2887.61  1642.78  970.41  
Contingent Liabilities708.28  710.10  492.28  967.31  5.47  
Total Debt1038.06  1089.95  965.33  522.65  96.29  
Book Value224.86  218.27  132.85  118.34  99.63  
Adjusted Book Value224.86  218.27  132.85  118.34  81.69  
 
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