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 Balance Sheet  
ICRA Ltd.
 
BSE Code 532835
ISIN Demat INE725G01011
Book Value 873.55
NSE Code ICRA
Dividend Yield % 1.11
Market Cap 52140.78
P/E 39.39
EPS 137.15
Face Value 10  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital96.51  96.51  96.51  96.51  96.51  
    Equity - Authorised150.00  150.00  150.00  150.00  150.00  
    Equity - Issued96.51  96.51  96.51  96.51  96.51  
    Equity Paid Up96.51  96.51  96.51  96.51  96.51  
    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 & Outstandings45.52  15.07  0.00  0.00  0.00  
Total Reserves10390.26  9653.31  9406.30  8339.59  7480.76  
    Securities Premium0.00  0.00  0.00  0.00  0.00  
    Capital Reserves330.20  331.67  330.20  330.20  330.20  
    Profit & Loss Account Balance9285.78  8548.03  8288.64  7205.62  6342.44  
    General Reserves834.70  828.06  828.06  828.06  828.06  
    Other Reserves-60.42  -54.45  -40.60  -24.29  -19.94  
Reserve excluding Revaluation Reserve10390.26  9653.31  9406.30  8339.59  7480.76  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds10532.29  9764.89  9502.81  8436.10  7577.27  
Minority Interest44.21  44.91  46.47  41.14  32.94  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans6.26  10.17  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 - Banks6.26  9.99  0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.18  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 / Liabilities104.92  20.45  -22.81  -46.27  -57.68  
    Deferred Tax Assets133.81  136.44  88.77  90.16  105.40  
    Deferred Tax Liability238.73  156.89  65.96  43.89  47.72  
Other Long Term Liabilities424.93  449.81  114.12  121.49  154.81  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions34.41  31.36  27.32  31.10  34.01  
Total Non-Current Liabilities570.51  511.78  118.63  106.32  131.15  
Current Liabilities0  0  0  0  0  
Trade Payables91.13  74.09  83.84  92.40  78.03  
    Sundry Creditors91.13  74.09  83.84  92.40  78.03  
    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 Liabilities1634.44  1330.32  809.08  689.95  781.40  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers806.39  705.12  625.80  547.87  569.88  
    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 Liabilities828.06  625.20  183.29  142.08  211.51  
Short Term Borrowings2.62  4.93  0.00  0.00  0.00  
    Secured ST Loans repayable on Demands2.62  4.93  0.00  0.00  0.00  
    Working Capital Loans- Sec2.62  4.93  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 Loans-2.62  -4.93  0.00  0.00  0.00  
Short Term Provisions42.84  109.31  424.53  372.57  301.68  
    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 Tax16.40  2.80  3.19  9.07  10.32  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  270.83  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions26.45  106.50  421.33  363.50  20.53  
Total Current Liabilities1771.03  1518.65  1317.45  1154.91  1161.10  
Total Liabilities12918.04  11840.24  10985.36  9738.47  8902.45  
ASSETS0  0  0  0  0  
Gross Block1549.17  1443.55  915.78  853.84  796.18  
Less: Accumulated Depreciation652.88  530.34  444.76  397.85  331.69  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block896.30  913.21  471.02  455.99  464.50  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress0.00  1.19  0.00  0.00  1.65  
Non Current Investments12.54  3901.96  4251.51  3916.57  1577.56  
Long Term Investment12.54  3901.96  4251.51  3916.57  1577.56  
    Quoted12.54  3901.96  4251.51  2916.57  1577.56  
    Unquoted0.00  0.00  0.00  1000.00  0.00  
Long Term Loans & Advances376.78  332.37  260.72  201.44  155.10  
Other Non Current Assets316.14  119.02  334.24  789.50  1721.25  
Total Non-Current Assets1636.89  5275.64  5330.90  5379.02  3952.51  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments7715.00  4232.45  2633.58  621.50  190.00  
    Quoted7715.00  4232.45  1575.03  0.00  0.00  
    Unquoted0.00  0.00  1058.54  621.50  190.00  
Inventories0.00  0.00  0.00  0.00  0.00  
    Raw Materials0.00  0.00  0.00  0.00  0.00  
    Work-in Progress0.00  0.00  0.00  0.00  0.00  
    Finished Goods0.00  0.00  0.00  0.00  0.00  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare0.00  0.00  0.00  0.00  0.00  
    Other Inventory0.00  0.00  0.00  0.00  0.00  
Sundry Debtors475.95  510.90  380.48  264.96  475.08  
    Debtors more than Six months50.30  51.73  46.81  31.84  45.82  
    Debtors Others474.16  513.13  380.92  270.99  472.67  
Cash and Bank2815.26  1555.37  2414.99  3101.35  3994.53  
    Cash in hand0.06  0.06  0.08  0.08  0.22  
    Balances at Bank2815.20  1555.31  2414.91  3101.27  3994.31  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets137.43  156.18  175.50  343.53  214.96  
    Interest accrued on Investments0.00  0.00  0.00  159.11  103.71  
    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 Expenses137.43  144.96  126.63  130.52  86.71  
    Other current_assets0.00  11.22  48.87  53.90  24.54  
Short Term Loans and Advances137.53  109.70  49.91  28.12  75.37  
    Advances recoverable in cash or in kind69.64  56.48  56.80  52.50  116.83  
    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 & Advances67.89  53.22  -6.89  -24.38  -41.46  
Total Current Assets11281.16  6564.60  5654.46  4359.45  4949.94  
Net Current Assets (Including Current Investments)9510.13  5045.95  4337.01  3204.54  3788.84  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets12918.04  11840.24  10985.36  9738.47  8902.45  
Contingent Liabilities15.76  31.93  76.91  178.05  150.94  
Total Debt11.58  18.02  0.00  0.00  0.00  
Book Value1086.58  1010.22  984.62  874.10  785.11  
Adjusted Book Value1086.58  1010.22  984.62  874.10  785.11  
 
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