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 Balance Sheet  
Heranba Industries Ltd.
 
BSE Code 543266
ISIN Demat INE694N01015
Book Value 236.95
NSE Code HERANBA
Dividend Yield % 0.31
Market Cap 12908.34
P/E 31.04
EPS 10.39
Face Value 10  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023
EQUITY AND LIABILITIES0  0  0  
Share Capital400.10  400.10  400.10  
    Equity - Authorised450.00  450.00  450.00  
    Equity - Issued400.10  400.10  400.10  
    Equity Paid Up400.10  400.10  400.10  
    Equity Shares Forfeited0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  
    Face Value10.00  10.00  10.00  
Share Warrants & Outstandings0.00  0.00  0.00  
Total Reserves8007.90  8030.50  7703.60  
    Securities Premium581.80  581.80  581.80  
    Capital Reserves0.00  0.00  0.00  
    Profit & Loss Account Balance6928.20  6950.80  6651.90  
    General Reserves467.50  467.50  467.50  
    Other Reserves30.40  30.40  2.40  
Reserve excluding Revaluation Reserve8007.90  8030.50  7703.60  
Revaluation reserve0.00  0.00  0.00  
Shareholder's Funds8408.00  8430.60  8103.70  
Minority Interest91.30  100.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  
Secured Loans926.90  179.10  0.00  
    Non Convertible Debentures0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  
    Inter Corporate & Security Deposit90.40  0.00  0.00  
    Term Loans - Banks0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  
    Other Secured836.50  179.10  0.00  
Unsecured Loans0.00  0.00  0.00  
    Fixed Deposits - Public0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  
Deferred Tax Assets / Liabilities-190.60  -157.00  -79.20  
    Deferred Tax Assets320.20  267.10  89.10  
    Deferred Tax Liability129.60  110.10  9.90  
Other Long Term Liabilities32.90  36.20  35.10  
Long Term Trade Payables0.00  0.00  0.00  
Long Term Provisions46.30  31.90  89.90  
Total Non-Current Liabilities815.50  90.20  45.80  
Current Liabilities0  0  0  
Trade Payables4864.00  2895.70  1893.20  
    Sundry Creditors4864.00  2895.70  1893.20  
    Acceptances0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  
Other Current Liabilities1198.60  1396.60  516.50  
    Bank Overdraft / Short term credit0.00  0.00  0.00  
    Advances received from customers187.50  145.60  64.00  
    Interest Accrued But Not Due67.90  51.60  39.70  
    Share Application Money0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  
    Current maturity - Others221.40  35.50  0.00  
    Other Liabilities721.80  1163.90  412.80  
Short Term Borrowings2304.60  1394.90  890.10  
    Secured ST Loans repayable on Demands1989.60  1394.90  890.10  
    Working Capital Loans- Sec980.00  947.10  395.30  
    Buyers Credits - Unsec0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  
    Other Unsecured Loans-665.00  -947.10  -395.30  
Short Term Provisions228.60  303.10  94.30  
    Proposed Equity Dividend0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  
    Provision for Tax110.90  207.60  78.00  
    Provision for post retirement benefits0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  
    Other Provisions117.70  95.50  16.30  
Total Current Liabilities8595.80  5990.30  3394.10  
Total Liabilities17910.60  14611.10  11543.60  
ASSETS0  0  0  
Gross Block8596.40  5911.50  3287.20  
Less: Accumulated Depreciation1973.00  1460.30  1202.00  
Less: Impairment of Assets0.00  0.00  0.00  
Net Block6623.40  4451.20  2085.20  
Lease Adjustment A/c0.00  0.00  0.00  
Capital Work in Progress696.30  1372.10  717.30  
Non Current Investments28.30  15.70  7.70  
Long Term Investment28.30  15.70  7.70  
    Quoted0.00  0.00  0.00  
    Unquoted28.30  15.70  7.70  
Long Term Loans & Advances227.70  360.80  283.40  
Other Non Current Assets9.60  6.50  8.40  
Total Non-Current Assets7585.30  6206.30  3102.00  
Current Assets Loans & Advances0  0  0  
Currents Investments0.00  0.00  0.00  
    Quoted0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  
Inventories3373.80  2747.20  3035.90  
    Raw Materials997.00  692.70  757.40  
    Work-in Progress206.70  257.10  153.80  
    Finished Goods1558.30  1206.70  1824.60  
    Packing Materials165.00  158.70  134.00  
    Stores  and Spare42.30  35.40  52.40  
    Other Inventory404.50  396.60  113.70  
Sundry Debtors5549.30  4668.80  3861.80  
    Debtors more than Six months1854.70  2055.60  1239.50  
    Debtors Others4027.20  2890.80  2838.30  
Cash and Bank545.60  395.50  1194.30  
    Cash in hand1.70  0.40  1.70  
    Balances at Bank543.90  395.10  1192.60  
    Other cash and bank balances0.00  0.00  0.00  
Other Current Assets199.40  131.10  16.10  
    Interest accrued on Investments0.00  0.00  0.00  
    Interest accrued on Debentures0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  
    Interest accrued and or due on loans0.20  0.30  0.00  
    Prepaid Expenses28.90  18.10  14.40  
    Other current_assets170.30  112.70  1.70  
Short Term Loans and Advances657.20  462.20  333.50  
    Advances recoverable in cash or in kind38.50  36.70  50.20  
    Advance income tax and TDS0.00  0.00  0.00  
    Amounts due from directors0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  
    Other Loans & Advances618.70  425.50  283.30  
Total Current Assets10325.30  8404.80  8441.60  
Net Current Assets (Including Current Investments)1729.50  2414.50  5047.50  
Miscellaneous Expenses not written off0.00  0.00  0.00  
Total Assets17910.60  14611.10  11543.60  
Contingent Liabilities1342.60  717.50  368.00  
Total Debt3452.90  1609.50  890.10  
Book Value210.15  210.71  202.54  
Adjusted Book Value210.15  210.71  202.54  
 
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