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 Balance Sheet  
Waaree Energies Ltd.
 
BSE Code 544277
ISIN Demat INE377N01017
Book Value 456.44
NSE Code WAAREEENER
Dividend Yield % 0.13
Market Cap 915594.20
P/E 24.33
EPS 130.80
Face Value 10  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital2872.80  2629.60  2433.66  1971.38  1971.38  
    Equity - Authorised5000.00  5000.00  5000.00  5000.00  5000.00  
    Equity - Issued2872.80  2629.60  2433.66  1971.38  1971.38  
    Equity Paid Up2872.80  2629.60  2433.66  1971.38  1971.38  
    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 & Outstandings611.50  465.10  366.81  0.00  0.00  
Total Reserves91307.70  37783.40  15583.63  2305.10  1554.39  
    Securities Premium54407.00  19570.00  9731.31  0.00  0.00  
    Capital Reserves131.20  131.20  131.20  4.40  4.40  
    Profit & Loss Account Balance36768.00  18083.60  5722.35  2252.13  1363.61  
    General Reserves0.00  0.00  0.00  0.00  0.00  
    Other Reserves1.50  -1.40  -1.23  48.57  186.38  
Reserve excluding Revaluation Reserve91307.70  37783.40  15583.63  2305.10  1554.39  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds94792.00  40878.10  18384.10  4276.48  3525.77  
Minority Interest1160.80  606.80  234.44  122.06  401.72  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans241.80  1026.00  1458.27  1888.81  1887.86  
    Non Convertible Debentures0.00  0.00  0.00  498.37  742.78  
    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  0.00  0.00  0.00  0.00  
    Term Loans - Institutions273.70  1394.70  1853.15  2206.95  1514.23  
    Other Secured-31.90  -368.70  -394.88  -816.51  -369.15  
Unsecured Loans0.00  0.00  0.00  0.90  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  0.90  0.00  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities-46.90  -461.10  336.67  83.84  50.30  
    Deferred Tax Assets2530.00  1632.30  271.71  297.33  37.72  
    Deferred Tax Liability2483.10  1171.20  608.38  381.17  88.02  
Other Long Term Liabilities11453.30  14942.90  3657.97  431.07  457.47  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions1551.10  1081.00  692.62  414.25  325.50  
Total Non-Current Liabilities13199.30  16588.80  6145.53  2818.87  2721.13  
Current Liabilities0  0  0  0  0  
Trade Payables22549.10  14752.30  14316.24  5347.61  3571.50  
    Sundry Creditors22549.10  14752.30  14316.24  5347.61  3571.50  
    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 Liabilities50541.30  27171.50  27491.73  8418.49  1225.85  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers42368.10  19438.40  23466.62  6038.98  522.94  
    Interest Accrued But Not Due226.20  50.90  17.80  13.21  100.59  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  498.37  250.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities7947.00  7682.20  4007.31  1867.93  352.32  
Short Term Borrowings12054.70  7164.50  6351.37  996.52  1312.73  
    Secured ST Loans repayable on Demands12053.40  7056.10  6292.61  937.67  1291.07  
    Working Capital Loans- Sec16.40  363.90  434.81  360.53  525.66  
    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-15.10  -255.50  -376.05  -301.68  -504.00  
Short Term Provisions2716.30  5143.30  1133.02  213.71  135.20  
    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 Tax1481.00  2898.20  854.05  197.26  133.36  
    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 Provisions1235.30  2245.10  278.97  16.45  1.84  
Total Current Liabilities87861.40  54231.60  49292.36  14976.33  6245.28  
Total Liabilities197013.50  112305.30  74056.43  22193.74  12893.90  
ASSETS0  0  0  0  0  
Gross Block49768.70  20099.30  13980.41  7642.34  3924.98  
Less: Accumulated Depreciation9413.60  5604.30  2931.23  1399.62  991.02  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block40355.10  14495.00  11049.18  6242.72  2933.96  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress18839.90  13412.90  5370.43  1226.64  11.69  
Non Current Investments0.00  0.00  0.00  100.00  820.00  
Long Term Investment0.00  0.00  0.00  100.00  820.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted0.00  1000.00  100.00  100.00  820.03  
Long Term Loans & Advances2448.50  3305.00  1211.64  784.90  1035.85  
Other Non Current Assets3645.90  956.50  1590.82  383.39  370.43  
Total Non-Current Assets65445.30  32174.40  19227.02  8752.08  5190.60  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments646.80  711.50  310.59  1331.56  334.44  
    Quoted0.00  0.00  0.00  0.00  334.44  
    Unquoted646.80  711.50  310.59  1331.56  0.00  
Inventories26921.10  25855.30  27088.68  5381.66  3680.02  
    Raw Materials16852.00  9295.20  16161.93  4631.24  2404.95  
    Work-in Progress648.50  675.80  599.34  175.94  236.91  
    Finished Goods7913.40  8773.10  2089.65  330.94  737.46  
    Packing Materials25.60  17.30  11.57  6.10  5.24  
    Stores  and Spare248.70  220.10  212.31  110.46  0.00  
    Other Inventory1232.90  6873.80  8013.88  126.98  295.46  
Sundry Debtors11847.70  9713.90  3126.13  925.24  1182.41  
    Debtors more than Six months9348.40  7324.30  842.93  341.58  828.26  
    Debtors Others2792.90  2623.70  2361.22  678.26  419.43  
Cash and Bank77478.20  37791.70  17364.17  3663.67  1102.08  
    Cash in hand0.00  0.20  0.22  0.15  0.16  
    Balances at Bank77478.20  37791.50  17363.95  3663.52  1101.92  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets1988.70  1047.40  473.33  286.35  243.22  
    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 loans1097.00  443.50  185.91  10.14  16.02  
    Prepaid Expenses691.60  493.80  128.04  88.97  59.04  
    Other current_assets200.10  110.10  159.38  187.24  168.16  
Short Term Loans and Advances12509.50  5006.40  6398.54  1853.18  1161.13  
    Advances recoverable in cash or in kind8533.80  2957.30  4204.04  915.62  224.32  
    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 & Advances3975.70  2049.10  2194.50  937.56  936.81  
Total Current Assets131392.00  80126.20  54761.44  13441.66  7703.30  
Net Current Assets (Including Current Investments)43530.60  25894.60  5469.08  -1534.67  1458.02  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets197013.50  112305.30  74056.43  22193.74  12893.90  
Contingent Liabilities8713.70  1517.30  1128.42  609.13  1015.60  
Total Debt12328.40  8559.20  8592.60  3707.97  3577.68  
Book Value327.84  153.69  74.03  21.69  17.88  
Adjusted Book Value327.84  153.69  74.03  21.69  17.88  
 
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