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 Balance Sheet  
Apar Industries Ltd.
 
BSE Code 532259
ISIN Demat INE372A01015
Book Value 1204.23
NSE Code APARINDS
Dividend Yield % 0.40
Market Cap 514007.82
P/E 53.34
EPS 239.89
Face Value 10  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital401.70  401.70  382.70  382.70  382.70  
    Equity - Authorised1020.00  1020.00  1020.00  1020.00  1020.00  
    Equity - Issued401.70  401.70  382.70  382.70  382.70  
    Equity Paid Up401.70  401.70  382.70  382.70  382.70  
    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 & Outstandings24.00  0.00  0.00  0.00  0.00  
Total Reserves44609.70  38362.60  21981.20  16769.60  13612.50  
    Securities Premium11902.50  11902.50  2051.80  2051.80  2051.80  
    Capital Reserves234.60  234.60  234.60  234.60  234.70  
    Profit & Loss Account Balance28544.10  22396.30  15697.60  10494.30  8530.60  
    General Reserves3523.10  3523.10  3523.10  2923.00  2683.00  
    Other Reserves405.40  306.10  474.10  1065.90  112.40  
Reserve excluding Revaluation Reserve44609.70  38362.60  21981.20  16769.60  13612.50  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds45035.40  38764.30  22363.90  17152.30  13995.20  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans2983.30  3343.10  1513.70  1953.80  1846.30  
    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 - Banks4249.90  4011.70  2098.90  2528.60  2123.30  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured-1266.60  -668.60  -585.20  -574.80  -277.00  
Unsecured Loans0.00  0.00  0.00  0.00  69.60  
    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  0.20  0.00  0.00  303.60  
    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  -0.20  0.00  0.00  -234.00  
Deferred Tax Assets / Liabilities30.20  8.60  217.00  523.40  201.80  
    Deferred Tax Assets429.40  390.10  201.60  147.70  206.00  
    Deferred Tax Liability459.60  398.70  418.60  671.10  407.80  
Other Long Term Liabilities1072.00  739.10  722.30  640.60  589.40  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions175.30  140.50  124.50  123.20  81.30  
Total Non-Current Liabilities4260.80  4231.30  2577.50  3241.00  2788.40  
Current Liabilities0  0  0  0  0  
Trade Payables55488.40  47647.60  52063.00  40834.10  30380.80  
    Sundry Creditors14690.10  8185.50  10697.30  13266.10  9845.00  
    Acceptances40798.30  39462.10  41365.70  27568.00  20535.80  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities7015.00  4422.30  3709.50  4264.50  2466.80  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers3496.50  1658.60  1762.00  2169.30  1063.90  
    Interest Accrued But Not Due387.40  497.60  541.00  213.80  84.40  
    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 Liabilities3131.10  2266.10  1406.50  1881.40  1318.50  
Short Term Borrowings451.50  43.50  942.70  390.60  214.80  
    Secured ST Loans repayable on Demands0.00  43.50  0.00  0.00  0.00  
    Working Capital Loans- Sec0.00  43.50  0.00  0.00  0.00  
    Buyers Credits - Unsec0.00  0.00  720.30  0.00  214.80  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans451.50  -43.50  222.40  390.60  0.00  
Short Term Provisions384.40  1048.60  519.90  192.80  143.80  
    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 Tax310.80  981.70  477.30  129.10  113.30  
    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 Provisions73.60  66.90  42.60  63.70  30.50  
Total Current Liabilities63339.30  53162.00  57235.10  45682.00  33206.20  
Total Liabilities112635.50  96157.60  82176.50  66075.30  49989.80  
ASSETS0  0  0  0  0  
Gross Block22942.70  18367.70  14898.80  13265.00  12358.00  
Less: Accumulated Depreciation7538.70  6439.40  5394.00  4452.60  3578.90  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block15404.00  11928.30  9504.80  8812.40  8779.10  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress1277.90  1207.30  990.70  383.30  287.10  
Non Current Investments110.50  73.80  41.80  5.20  4.00  
Long Term Investment110.50  73.80  41.80  5.20  4.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted110.50  73.80  41.80  5.20  4.00  
Long Term Loans & Advances2647.60  1194.40  1545.70  823.40  423.70  
Other Non Current Assets44.00  36.90  25.60  470.80  70.20  
Total Non-Current Assets19510.20  14457.90  12111.00  10496.70  9564.10  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments2084.20  33.80  501.00  300.00  600.00  
    Quoted2084.20  33.80  501.00  300.00  600.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories33105.00  28644.60  25756.40  21386.50  15627.10  
    Raw Materials15855.00  13780.00  12361.70  11527.40  9252.30  
    Work-in Progress7163.50  4637.90  4106.90  2900.70  2036.30  
    Finished Goods5288.40  5495.40  4569.60  5041.10  3591.80  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare799.60  706.30  649.60  482.30  410.00  
    Other Inventory3998.50  4025.00  4068.60  1435.00  336.70  
Sundry Debtors40781.70  39289.10  31980.70  25311.30  18605.70  
    Debtors more than Six months2913.00  2401.60  1980.80  1777.80  2163.80  
    Debtors Others39056.60  37798.00  30461.40  23920.90  16926.40  
Cash and Bank7610.30  6460.30  5301.00  2664.10  2224.50  
    Cash in hand2.70  9.30  2.70  2.60  3.00  
    Balances at Bank7601.20  6071.90  5298.30  2593.10  2218.90  
    Other cash and bank balances6.40  379.10  0.00  68.40  2.60  
Other Current Assets1601.60  1391.80  2040.90  2454.10  1191.70  
    Interest accrued on Investments29.00  33.70  14.20  2.90  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 Expenses554.10  536.20  497.50  312.20  287.50  
    Other current_assets1018.50  821.90  1529.20  2139.00  904.20  
Short Term Loans and Advances7942.50  5880.10  4485.50  3462.60  2176.70  
    Advances recoverable in cash or in kind5064.40  2890.80  1293.50  1597.80  224.70  
    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 & Advances2878.10  2989.30  3192.00  1864.80  1952.00  
Total Current Assets93125.30  81699.70  70065.50  55578.60  40425.70  
Net Current Assets (Including Current Investments)29786.00  28537.70  12830.40  9896.60  7219.50  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets112635.50  96157.60  82176.50  66075.30  49989.80  
Contingent Liabilities7140.60  7908.50  8753.30  854.30  972.60  
Total Debt4701.40  4055.40  3041.60  2919.20  2641.70  
Book Value1120.52  965.01  584.37  448.19  365.70  
Adjusted Book Value1120.52  965.01  584.37  448.19  365.70  
 
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