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 Balance Sheet  
Palash Securities Ltd.
 
BSE Code 540648
ISIN Demat INE471W01019
Book Value 38.71
NSE Code PALASHSECU
Dividend Yield % 0.00
Market Cap 1100.34
P/E 31.02
EPS 3.55
Face Value 10  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital100.03  100.03  100.03  100.03  100.03  
    Equity - Authorised135.00  135.00  135.00  135.00  135.00  
     Equity - Issued100.03  100.03  100.03  100.03  100.03  
    Equity Paid Up100.03  100.03  100.03  100.03  100.03  
    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 & Outstandings0.00  0.00  0.00  0.00  0.00  
Total Reserves5770.74  4728.08  3748.54  5384.37  2679.26  
    Securities Premium0.00  0.00  0.00  0.00  0.00  
    Capital Reserves164.20  164.34  164.34  164.57  164.57  
    Profit & Loss Account Balance-7.78  -96.81  7.12  -19.04  71.22  
    General Reserves32.45  32.45  32.45  32.45  32.45  
    Other Reserves5581.87  4628.10  3544.63  5206.40  2411.03  
Reserve excluding Revaluation Reserve5563.70  4448.61  3469.07  4981.33  2276.22  
Revaluation reserve207.04  279.46  279.46  403.04  403.04  
Shareholder's Funds5870.78  4828.11  3848.57  5484.40  2779.29  
Minority Interest164.36  71.07  132.24  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  0.00  0.00  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  0.00  0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  0.00  
Unsecured Loans0.00  0.00  25.92  24.92  23.96  
    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  25.92  24.92  23.96  
Deferred Tax Assets / Liabilities477.39  264.89  4.19  158.17  0.00  
    Deferred Tax Assets253.56  214.18  346.92  168.66  356.25  
    Deferred Tax Liability730.95  479.07  351.10  326.84  356.25  
Other Long Term Liabilities10.87  1.82  0.00  0.20  0.33  
Long Term Trade Payables8.00  0.00  0.00  0.00  0.00  
Long Term Provisions0.32  2.68  0.00  0.00  0.00  
Total Non-Current Liabilities496.57  269.39  30.10  183.30  24.30  
Current Liabilities0  0  0  0  0  
Trade Payables87.67  99.08  95.43  104.19  91.10  
    Sundry Creditors87.67  99.08  95.43  104.19  91.10  
    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 Liabilities23.81  25.05  28.64  27.97  28.29  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers5.32  7.41  9.39  7.30  13.50  
    Interest Accrued But Not Due0.00  0.00  1.77  0.04  0.00  
    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 Liabilities18.50  17.63  17.48  20.63  14.79  
Short Term Borrowings243.92  302.10  196.96  208.09  208.80  
    Secured ST Loans repayable on Demands148.12  147.10  196.96  106.30  207.14  
    Working Capital Loans- Sec148.12  147.10  196.96  106.30  207.14  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec95.80  155.00  0.00  0.00  0.00  
    Other Unsecured Loans-148.12  -147.10  -196.96  -4.51  -205.48  
Short Term Provisions17.06  18.14  27.07  20.66  20.44  
    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 Tax13.62  14.23  17.20  8.12  8.52  
    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 Provisions3.44  3.91  9.87  12.54  11.92  
Total Current Liabilities372.46  444.36  348.10  360.90  348.63  
Total Liabilities6904.17  5612.92  4359.00  6028.60  3152.22  
ASSETS0  0  0  0  0  
Loans (Non - Current Assets)0.00  0.00  0.00  0.00  0.00  
Gross Block501.97  487.97  487.85  486.66  478.23  
Less: Accumulated Depreciation32.54  26.68  19.66  11.94  8.18  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block469.43  461.29  468.19  474.71  470.05  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress0.00  0.00  0.00  0.00  6.73  
Non Current Investments6089.43  4858.30  3492.32  5213.40  2220.53  
Long Term Investment6089.43  4858.30  3492.32  5213.40  2220.53  
    Quoted4515.07  3636.70  2614.45  3843.83  1844.34  
    Unquoted1574.36  1221.60  877.87  1369.56  376.19  
Long Term Loans & Advances5.36  11.39  0.00  0.00  0.65  
Other Non Current Assets3.62  1.38  0.00  0.08  0.08  
Total Non-Current Assets6572.80  5335.71  3964.03  5691.92  2698.04  
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  
Inventories156.88  103.42  179.77  157.24  156.53  
    Raw Materials5.51  4.94  6.00  4.63  2.74  
    Work-in Progress4.25  7.96  12.90  11.01  9.51  
    Finished Goods77.00  52.83  73.02  56.85  62.50  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare34.01  18.56  43.42  34.45  22.57  
    Other Inventory36.11  19.13  44.42  50.30  59.21  
Sundry Debtors27.47  32.15  24.87  69.14  75.40  
    Debtors more than Six months19.77  17.73  16.13  12.41  37.95  
    Debtors Others19.87  17.42  9.43  57.03  43.85  
Cash and Bank106.28  103.44  120.53  51.21  66.83  
    Cash in hand0.15  0.07  0.05  0.09  0.05  
    Balances at Bank106.13  103.37  120.48  51.12  66.78  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets17.88  23.08  2.67  2.27  1.27  
    Interest accrued on Investments0.00  0.00  0.56  0.13  0.78  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  1.53  0.59  0.15  
    Interest accrued and or due on loans0.00  0.00  0.00  0.00  0.00  
    Prepaid Expenses0.00  0.00  0.59  1.55  0.00  
    Other current_assets17.88  23.08  0.00  0.00  0.34  
Short Term Loans and Advances22.86  15.13  67.13  56.83  154.16  
    Advances recoverable in cash or in kind0.00  0.00  35.69  22.26  45.74  
    Advance income tax and TDS22.86  15.13  18.32  18.74  12.64  
    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  80.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances0.00  0.00  13.13  15.83  15.78  
Total Current Assets331.37  277.21  394.97  336.68  454.18  
Net Current Assets (Including Current Investments)-41.09  -167.14  46.87  -24.22  105.55  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets6904.17  5612.92  4359.00  6028.60  3152.22  
Contingent Liabilities28.38  28.32  20.74  28.84  38.47  
Total Debt243.92  302.10  222.88  233.01  232.77  
Book Value566.20  454.72  356.80  507.98  237.55  
Adjusted Book Value566.20  454.72  356.80  507.98  237.55  
 
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