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 Balance Sheet  
Akums Drugs & Pharmaceuticals Ltd.
 
BSE Code 544222
ISIN Demat INE09XN01023
Book Value 152.60
NSE Code AKUMS
Dividend Yield % 0.00
Market Cap 86912.96
P/E 70.07
EPS 7.88
Face Value 2  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital306.21  286.13  286.13  143.07  13.01  
    Equity - Authorised400.00  400.00  300.00  150.00  15.00  
    Equity - Issued306.21  286.13  286.13  143.07  13.01  
    Equity Paid Up306.21  286.13  286.13  143.07  13.01  
    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  2.00  2.00  10.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  0.00  
Total Reserves30163.93  6808.85  6885.76  6076.69  8835.46  
    Securities Premium10839.65  1271.66  1271.66  1271.66  1282.91  
    Capital Reserves1029.98  1029.98  1029.98  1029.98  1029.98  
    Profit & Loss Account Balance18294.30  6308.45  6385.36  5576.29  8323.80  
    General Reserves0.00  0.00  0.00  0.00  0.00  
    Other Reserves0.00  -1801.24  -1801.24  -1801.24  -1801.23  
Reserve excluding Revaluation Reserve30163.93  6808.85  6885.76  6076.69  8835.46  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds30470.14  7094.98  7171.89  6219.76  8848.47  
Minority Interest165.97  109.88  61.85  31.95  22.88  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  782.97  1154.96  133.33  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  1238.60  1494.21  200.19  98.53  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  -455.63  -339.25  -66.86  -98.53  
Unsecured Loans0.00  0.00  0.00  0.00  11.61  
    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  11.61  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities-1894.49  -1109.09  -62.16  204.45  265.68  
    Deferred Tax Assets2704.15  1939.10  822.39  434.09  398.45  
    Deferred Tax Liability809.66  830.01  760.23  638.54  664.13  
Other Long Term Liabilities1015.71  14638.51  11105.62  10948.96  6369.10  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions358.97  310.25  262.27  239.32  204.44  
Total Non-Current Liabilities-519.81  14622.64  12460.69  11526.06  6850.83  
Current Liabilities0  0  0  0  0  
Trade Payables6427.85  5321.32  5671.39  5896.66  3414.14  
    Sundry Creditors6427.85  5321.32  5671.39  5896.66  3414.14  
    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 Liabilities1796.98  2526.92  2461.71  2380.94  840.13  
    Bank Overdraft / Short term credit0.00  0.00  37.73  48.12  16.62  
    Advances received from customers230.96  1116.43  1084.70  1450.50  173.89  
    Interest Accrued But Not Due0.00  0.00  0.00  0.00  4.16  
    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 Liabilities1566.02  1410.49  1339.28  882.32  645.46  
Short Term Borrowings136.55  3676.95  3875.52  3379.34  860.50  
    Secured ST Loans repayable on Demands136.55  2674.72  3875.52  3379.34  860.50  
    Working Capital Loans- Sec136.55  2674.72  3875.52  3379.34  860.50  
    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-136.55  -1672.49  -3875.52  -3379.34  -860.50  
Short Term Provisions576.09  580.33  647.05  1067.24  684.75  
    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 Tax4.01  14.35  187.68  478.00  118.59  
    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 Provisions572.08  565.98  459.37  589.24  566.16  
Total Current Liabilities8937.47  12105.52  12655.67  12724.18  5799.52  
Total Liabilities39053.77  33933.02  32350.10  30501.95  21521.70  
ASSETS0  0  0  0  0  
Gross Block22515.82  18930.13  17147.71  15415.61  13252.84  
Less: Accumulated Depreciation8542.11  7022.48  6174.61  5210.24  4212.91  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block13973.71  11907.65  10973.10  10205.37  9039.93  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress1596.17  1951.33  1029.93  308.19  170.05  
Non Current Investments1.43  1.43  1.43  3.86  5.30  
Long Term Investment1.43  1.43  1.43  3.86  5.30  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted1.43  1.43  1.43  3.86  5.30  
Long Term Loans & Advances614.08  563.57  963.90  860.98  437.56  
Other Non Current Assets90.57  97.39  138.52  204.86  294.81  
Total Non-Current Assets16307.68  14524.18  13108.51  11585.79  9947.65  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments0.00  0.00  0.00  0.00  190.09  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  190.09  
Inventories6809.31  6304.25  7297.95  7224.48  4298.59  
    Raw Materials3486.42  3223.09  3862.25  3553.66  1882.19  
    Work-in Progress748.92  711.41  768.25  670.36  342.66  
    Finished Goods1273.45  1093.41  1304.19  1600.08  974.85  
    Packing Materials840.03  648.94  819.01  808.75  497.43  
    Stores  and Spare151.38  130.67  118.81  122.28  65.56  
    Other Inventory309.11  496.73  425.44  469.35  535.90  
Sundry Debtors7702.96  8338.12  8450.87  8843.12  5313.99  
    Debtors more than Six months1056.18  1065.56  1509.64  825.56  713.21  
    Debtors Others7139.25  7495.11  7088.71  8186.93  4739.76  
Cash and Bank5764.51  2770.53  1499.89  1028.47  678.68  
    Cash in hand4.98  3.30  2.54  4.05  5.31  
    Balances at Bank5759.53  2767.23  1497.35  1024.42  673.37  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets319.43  300.88  147.10  94.94  102.89  
    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 Expenses164.55  127.11  90.96  79.42  64.70  
    Other current_assets154.88  173.77  56.14  15.52  38.19  
Short Term Loans and Advances2149.88  1694.03  1392.91  1449.62  989.81  
    Advances recoverable in cash or in kind307.14  201.18  246.62  202.91  166.01  
    Advance income tax and TDS0.00  0.00  114.05  0.00  1.60  
    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 & Advances1842.74  1492.85  1032.24  1246.71  822.20  
Total Current Assets22746.09  19407.81  18788.72  18640.63  11574.05  
Net Current Assets (Including Current Investments)13808.62  7302.29  6133.05  5916.45  5774.53  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets39053.77  33933.02  32350.10  30501.95  21521.70  
Contingent Liabilities915.50  886.22  815.41  975.05  224.89  
Total Debt136.55  4915.55  5369.73  3579.53  970.64  
Book Value199.01  49.59  50.13  86.95  6801.28  
Adjusted Book Value199.01  49.59  50.13  43.47  61.83  
 
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