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 Balance Sheet  
Paras Defence And Space Technologies Ltd.
 
BSE Code 543367
ISIN Demat INE045601023
Book Value 78.86
NSE Code PARAS
Dividend Yield % 0.04
Market Cap 50193.82
P/E 70.42
EPS 8.85
Face Value 5  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital402.94  390.00  390.00  390.00  298.53  
    Equity - Authorised605.00  605.00  605.00  509.20  305.10  
    Equity - Issued402.94  390.00  390.00  390.00  302.53  
    Equity Paid Up402.94  390.00  390.00  390.00  298.53  
    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 & Outstandings2.50  0.00  0.00  0.00  0.00  
Total Reserves5993.95  4056.14  3742.50  3391.55  1767.82  
    Securities Premium3082.41  1776.44  1779.98  1783.52  431.54  
    Capital Reserves-80.84  -80.84  -80.84  -80.84  -80.84  
    Profit & Loss Account Balance2574.65  1939.94  1619.34  1264.86  993.14  
    General Reserves1.19  1.19  1.19  1.19  1.19  
    Other Reserves416.54  419.41  422.83  422.83  422.79  
Reserve excluding Revaluation Reserve5575.64  3637.83  3324.19  2973.25  1349.51  
Revaluation reserve418.31  418.31  418.31  418.31  418.31  
Shareholder's Funds6399.39  4446.14  4132.50  3781.55  2066.35  
Minority Interest-33.18  -13.38  2.04  3.74  0.69  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans8.76  14.32  9.46  0.00  255.29  
    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 - Banks10.19  16.22  11.51  0.00  188.94  
    Term Loans - Institutions0.00  0.00  0.00  0.00  66.36  
    Other Secured-1.43  -1.90  -2.05  0.00  0.00  
Unsecured Loans0.00  0.00  0.00  0.00  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  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities189.23  203.48  211.49  211.23  231.40  
    Deferred Tax Assets49.36  38.61  30.31  39.24  20.48  
    Deferred Tax Liability238.58  242.09  241.81  250.47  251.88  
Other Long Term Liabilities4.04  8.51  0.00  2.24  0.59  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions41.24  30.36  20.04  13.33  11.93  
Total Non-Current Liabilities243.27  256.67  240.99  226.80  499.22  
Current Liabilities0  0  0  0  0  
Trade Payables545.89  609.81  261.19  152.72  153.22  
    Sundry Creditors545.89  609.81  261.19  152.72  153.22  
    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 Liabilities1002.26  383.19  352.33  41.89  134.14  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers894.75  307.80  295.55  3.24  0.90  
    Interest Accrued But Not Due14.29  8.49  7.81  4.80  6.58  
    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 Liabilities93.22  66.90  48.97  33.85  126.66  
Short Term Borrowings220.35  628.06  134.70  310.80  704.86  
    Secured ST Loans repayable on Demands31.96  565.92  72.19  310.25  456.46  
    Working Capital Loans- Sec31.96  565.92  72.19  304.43  431.98  
    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 Loans156.42  -503.77  -9.68  -303.88  -183.58  
Short Term Provisions317.73  210.70  81.28  59.27  69.09  
    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 Tax315.23  209.20  78.78  57.20  67.61  
    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 Provisions2.50  1.50  2.50  2.07  1.48  
Total Current Liabilities2086.22  1831.76  829.50  564.67  1061.30  
Total Liabilities8695.70  6521.19  5205.03  4576.77  3627.56  
ASSETS0  0  0  0  0  
Gross Block2770.80  2597.77  2082.32  1815.18  1963.89  
Less: Accumulated Depreciation875.10  740.74  556.68  456.88  397.60  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block1895.70  1857.03  1525.63  1358.30  1566.29  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress78.21  44.58  45.19  4.99  5.11  
Non Current Investments282.37  221.41  115.06  35.19  11.26  
Long Term Investment282.37  221.41  115.06  35.19  11.26  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted282.37  221.41  115.06  35.19  11.26  
Long Term Loans & Advances152.77  60.83  77.15  19.10  11.89  
Other Non Current Assets91.56  202.62  121.45  6.75  12.34  
Total Non-Current Assets2535.25  2386.47  2054.21  1602.65  1606.89  
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  
Inventories1508.52  1502.07  933.91  666.28  747.11  
    Raw Materials674.54  571.71  331.36  147.89  62.63  
    Work-in Progress796.47  827.13  569.49  446.52  407.23  
    Finished Goods6.43  41.37  1.28  9.52  39.68  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare16.22  25.94  26.92  26.69  42.00  
    Other Inventory14.86  35.92  4.86  35.67  195.57  
Sundry Debtors2947.81  1979.42  1498.71  1229.77  948.55  
    Debtors more than Six months1745.08  858.94  721.93  414.42  128.92  
    Debtors Others1403.27  1274.64  873.29  896.45  881.10  
Cash and Bank1108.30  114.11  402.76  759.41  83.16  
    Cash in hand2.21  1.20  1.05  1.81  0.31  
    Balances at Bank1106.09  112.91  401.21  757.60  82.85  
    Other cash and bank balances0.00  0.00  0.50  0.00  0.00  
Other Current Assets42.81  27.31  21.75  22.49  15.11  
    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 loans2.20  3.57  1.52  10.67  3.26  
    Prepaid Expenses31.84  19.89  18.72  6.54  6.50  
    Other current_assets8.76  3.85  1.51  5.28  5.35  
Short Term Loans and Advances553.01  511.82  293.69  281.08  185.55  
    Advances recoverable in cash or in kind222.84  270.80  154.81  245.11  172.92  
    Advance income tax and TDS176.10  124.43  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 deposits116.50  38.00  113.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances37.57  78.59  25.88  35.96  12.63  
Total Current Assets6160.45  4134.72  3150.82  2959.02  1979.48  
Net Current Assets (Including Current Investments)4074.23  2302.96  2321.32  2394.35  918.17  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets8695.70  6521.19  5205.03  4576.77  3627.56  
Contingent Liabilities2482.60  1621.52  1027.20  247.82  277.09  
Total Debt230.91  646.08  146.21  310.80  1060.49  
Book Value148.38  103.28  95.24  86.24  55.21  
Adjusted Book Value74.19  51.64  47.62  43.12  27.60  
 
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