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 Balance Sheet  
Beardsell Ltd.
 
BSE Code 539447
ISIN Demat INE520H01022
Book Value 23.24
NSE Code BEARDSELL
Dividend Yield % 0.31
Market Cap 1253.70
P/E 11.12
EPS 2.86
Face Value 2  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital78.87  78.87  74.93  74.93  56.20  
    Equity - Authorised100.00  100.00  100.00  100.00  100.00  
    Equity - Issued78.87  78.87  74.93  74.93  56.20  
    Equity Paid Up78.87  78.87  74.93  74.93  56.20  
    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  2.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  0.00  
Total Reserves732.83  630.73  512.74  431.61  338.64  
    Securities Premium165.47  165.47  122.39  122.39  55.57  
    Capital Reserves0.00  0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance518.34  416.24  341.34  260.20  234.11  
    General Reserves48.46  48.46  48.46  48.46  48.46  
    Other Reserves0.56  0.57  0.56  0.56  0.51  
Reserve excluding Revaluation Reserve732.83  630.73  512.74  431.61  338.64  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds811.70  709.61  587.68  506.54  394.84  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans34.48  58.22  70.09  49.17  61.32  
    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 - Banks27.99  53.43  66.16  46.45  58.54  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured6.49  4.79  3.93  2.73  2.78  
Unsecured Loans14.71  29.57  24.88  26.67  87.48  
    Fixed Deposits - Public14.71  29.57  24.88  9.17  9.98  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  17.50  40.00  
    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  37.50  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities-0.30  -3.32  -5.68  -5.59  -6.23  
    Deferred Tax Assets37.22  36.83  28.56  29.34  32.35  
    Deferred Tax Liability36.92  33.51  22.88  23.75  26.12  
Other Long Term Liabilities18.12  17.85  22.50  21.22  18.06  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions15.46  3.27  2.75  2.88  2.40  
Total Non-Current Liabilities82.47  105.59  114.54  94.35  163.02  
Current Liabilities0  0  0  0  0  
Trade Payables437.77  442.61  364.88  350.46  320.92  
    Sundry Creditors437.77  442.61  364.88  350.46  320.92  
    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 Liabilities213.90  127.33  154.73  136.41  167.22  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers53.18  46.19  73.22  42.54  32.95  
    Interest Accrued But Not Due4.24  2.59  3.69  0.11  0.27  
    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 - Others14.02  14.56  18.69  16.93  14.99  
    Other Liabilities142.46  63.99  59.13  76.83  119.01  
Short Term Borrowings193.70  193.92  209.41  157.57  156.10  
    Secured ST Loans repayable on Demands170.32  184.49  155.81  133.53  135.35  
    Working Capital Loans- Sec170.32  184.49  155.81  133.53  135.35  
    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-146.93  -175.05  -102.21  -109.49  -114.61  
Short Term Provisions6.89  24.79  36.25  25.36  29.40  
    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 Tax0.00  4.94  18.43  9.39  10.86  
    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 Provisions6.89  19.85  17.82  15.97  18.54  
Total Current Liabilities852.27  788.66  765.27  669.79  673.64  
Total Liabilities1746.44  1603.86  1467.48  1270.69  1231.50  
ASSETS0  0  0  0  0  
Gross Block1094.65  991.74  818.69  790.39  787.65  
Less: Accumulated Depreciation421.60  351.40  313.75  277.07  230.27  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block673.05  640.35  504.94  513.32  557.38  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress4.86  20.50  93.23  2.61  6.31  
Non Current Investments12.83  5.34  5.34  5.34  4.58  
Long Term Investment12.83  5.34  5.34  5.34  4.58  
    Quoted10.26  2.77  2.77  0.14  0.07  
    Unquoted2.58  2.58  2.58  5.20  4.51  
Long Term Loans & Advances25.37  23.06  27.30  23.50  20.75  
Other Non Current Assets0.00  0.00  0.00  0.00  28.04  
Total Non-Current Assets716.11  689.25  630.81  544.77  617.06  
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  
Inventories232.88  239.82  234.76  200.56  171.73  
    Raw Materials94.79  102.22  99.70  76.29  74.64  
    Work-in Progress6.13  7.96  8.63  11.29  9.81  
    Finished Goods77.82  82.96  78.62  69.59  57.27  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare10.17  12.00  9.80  7.88  8.42  
    Other Inventory43.98  34.68  38.02  35.51  21.59  
Sundry Debtors527.84  410.26  386.92  353.60  318.35  
    Debtors more than Six months250.09  221.53  200.50  121.95  117.13  
    Debtors Others353.00  272.75  253.48  295.94  284.94  
Cash and Bank89.67  70.79  83.97  53.65  24.59  
    Cash in hand0.50  0.57  1.40  1.12  1.00  
    Balances at Bank89.17  70.22  82.57  52.53  23.59  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets22.60  19.97  15.44  13.31  10.29  
    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 loans0.23  0.12  0.09  0.09  0.10  
    Prepaid Expenses15.31  13.20  6.96  8.08  7.44  
    Other current_assets7.06  6.65  8.39  5.14  2.75  
Short Term Loans and Advances157.33  173.77  115.58  104.80  89.49  
    Advances recoverable in cash or in kind137.77  146.40  107.65  92.58  77.07  
    Advance income tax and TDS1.50  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 & Advances18.06  27.37  7.93  12.22  12.42  
Total Current Assets1030.32  914.61  836.67  725.91  614.44  
Net Current Assets (Including Current Investments)178.06  125.95  71.40  56.12  -59.20  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets1746.44  1603.86  1467.48  1270.69  1231.50  
Contingent Liabilities65.88  65.88  61.59  61.59  63.48  
Total Debt269.52  312.75  341.30  272.39  366.03  
Book Value20.58  17.99  15.69  13.52  14.05  
Adjusted Book Value20.58  17.99  15.69  13.52  13.13  
 
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