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 Balance Sheet  
Varun Beverages Ltd.
 
BSE Code 540180
ISIN Demat INE200M01039
Book Value 57.75
NSE Code VBL
Dividend Yield % 0.29
Market Cap 1730720.94
P/E 62.11
EPS 8.24
Face Value 2  
Type
(Rs. in Million)
ParticularsDec 2025Dec 2024Dec 2023Dec 2022Dec 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital6763.98  6763.02  6496.07  6495.50  4330.33  
    Equity - Authorised10000.00  10000.00  10000.00  10000.00  5000.00  
    Equity - Issued6763.98  6763.02  6496.07  6495.50  4330.33  
    Equity Paid Up6763.98  6763.02  6496.07  6495.50  4330.33  
    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 Value2.00  2.00  5.00  10.00  10.00  
Share Warrants & Outstandings185.20  184.69  88.48  29.06  0.00  
Total Reserves188837.86  159150.57  62780.43  44499.24  36468.75  
    Securities Premium97063.62  96939.27  22636.59  22569.56  24734.73  
    Capital Reserves-2954.51  -2949.52  -1760.98  -1745.85  -1745.85  
    Profit & Loss Account Balance94072.70  68582.06  45663.50  27398.84  13967.42  
    General Reserves444.26  444.26  444.26  444.26  444.26  
    Other Reserves211.79  -3865.50  -4202.94  -4167.57  -931.81  
Reserve excluding Revaluation Reserve188837.86  159150.57  62780.43  44499.24  36468.75  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds195787.04  166098.28  69364.98  51023.80  40799.08  
Minority Interest1622.51  1298.07  1481.55  1131.07  1167.89  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans5404.49  8406.89  31889.38  17270.22  18133.27  
    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 - Banks7170.96  10248.15  41134.54  29490.57  26022.83  
    Term Loans - Institutions347.30  528.39  777.28  1140.68  1001.03  
    Other Secured-2113.77  -2369.65  -10022.44  -13361.03  -8890.59  
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 / Liabilities5947.52  4682.78  3430.11  3368.48  3087.34  
    Deferred Tax Assets1975.85  1835.13  808.95  691.77  1044.21  
    Deferred Tax Liability7923.37  6517.91  4239.06  4060.25  4131.55  
Other Long Term Liabilities4001.54  3618.17  2047.25  1660.19  319.36  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions1904.61  1894.34  2126.44  2041.13  2085.43  
Total Non-Current Liabilities17258.16  18602.18  39493.18  24340.02  23625.40  
Current Liabilities0  0  0  0  0  
Trade Payables14013.04  15604.27  7582.48  8242.61  7117.53  
    Sundry Creditors14013.04  15604.27  7582.48  8242.61  7117.53  
    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 Liabilities13375.43  15378.65  22702.14  24120.39  16163.20  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers1591.23  2194.82  1804.71  2033.83  794.30  
    Interest Accrued But Not Due187.45  85.03  143.03  96.50  80.00  
    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 Liabilities11596.75  13098.80  20754.40  21990.06  15288.90  
Short Term Borrowings12722.93  12866.11  10032.05  6276.95  6284.92  
    Secured ST Loans repayable on Demands12722.93  9616.11  7082.05  5434.28  4634.92  
    Working Capital Loans- Sec12722.93  9616.11  7082.05  5434.28  4634.92  
    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-12722.93  -6366.11  -4132.05  -4591.61  -2984.92  
Short Term Provisions628.05  1395.23  1215.45  1047.59  636.81  
    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 Tax122.79  656.23  390.02  755.68  139.41  
    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 Provisions505.26  739.00  825.43  291.91  497.40  
Total Current Liabilities40739.45  45244.26  41532.12  39687.54  30202.46  
Total Liabilities255407.16  231242.79  151871.83  116182.43  95794.83  
ASSETS0  0  0  0  0  
Gross Block236001.48  188018.44  124450.92  104414.22  94098.91  
Less: Accumulated Depreciation68412.21  54001.08  40359.23  35092.03  30991.16  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block167589.27  134017.36  84091.69  69322.19  63107.75  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress2663.04  11623.43  19222.22  6066.32  4966.08  
Non Current Investments1742.78  595.02  210.83  0.05  0.01  
Long Term Investment1742.78  595.02  210.83  0.05  0.01  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted1742.78  595.02  210.83  0.05  0.01  
Long Term Loans & Advances4324.33  6223.62  5911.57  6717.39  2221.14  
Other Non Current Assets82.48  99.93  79.22  36.18  38.72  
Total Non-Current Assets176446.73  152603.05  109515.53  82142.13  70333.70  
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  
Inventories29517.89  27912.34  21505.33  19938.85  14480.87  
    Raw Materials14340.72  13786.10  9756.31  9613.51  8070.05  
    Work-in Progress116.03  78.51  25.81  61.80  69.24  
    Finished Goods4720.83  5009.68  4008.08  4305.23  2474.34  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare5377.74  4231.78  3190.57  2557.73  2015.76  
    Other Inventory4962.57  4806.27  4524.56  3400.58  1851.48  
Sundry Debtors12490.31  8458.42  3593.85  2993.38  2212.49  
    Debtors more than Six months1366.43  872.00  573.14  554.40  588.88  
    Debtors Others12240.87  8663.93  3606.94  2977.85  2118.97  
Cash and Bank19984.91  24500.54  4598.62  2852.67  3366.22  
    Cash in hand101.33  115.54  101.05  65.49  31.09  
    Balances at Bank19883.58  24385.00  4497.57  2787.18  3335.13  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets11854.70  8587.94  7398.87  4015.33  2512.68  
    Interest accrued on Investments12.79  148.63  22.37  16.36  19.17  
    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 loans40.17  46.60  34.99  23.16  24.48  
    Prepaid Expenses463.49  501.77  290.14  238.90  235.82  
    Other current_assets11338.25  7890.94  7051.37  3736.91  2233.21  
Short Term Loans and Advances5046.22  9180.50  5259.63  4240.07  2888.87  
    Advances recoverable in cash or in kind2798.97  6235.87  2369.34  2824.86  1650.35  
    Advance income tax and TDS59.66  48.72  3.11  0.00  11.08  
    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 & Advances2187.59  2895.91  2887.18  1415.21  1227.44  
Total Current Assets78894.03  78639.74  42356.30  34040.30  25461.13  
Net Current Assets (Including Current Investments)38154.58  33395.48  824.18  -5647.24  -4741.33  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets255407.16  231242.79  151871.83  116182.43  95794.83  
Contingent Liabilities4847.94  3024.42  2253.99  2300.46  2829.23  
Total Debt20241.19  23642.65  51943.87  36948.12  33418.95  
Book Value57.84  49.06  53.32  78.51  94.22  
Adjusted Book Value57.84  49.06  21.33  15.70  12.56  
 
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