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 Balance Sheet  
Prudent Corporate Advisory Services Ltd.
 
BSE Code 543527
ISIN Demat INE00F201020
Book Value 161.75
NSE Code PRUDENT
Dividend Yield % 0.09
Market Cap 120172.54
P/E 62.78
EPS 46.23
Face Value 5  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital207.03  207.03  207.03  207.03  10.35  
    Equity - Authorised270.00  270.00  240.00  240.00  140.00  
     Equity - Issued207.03  207.03  207.03  207.03  10.34  
    Equity Paid Up207.03  207.03  207.03  207.03  10.34  
    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  0.02  
    Face Value5.00  5.00  5.00  5.00  10.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  0.00  
Total Reserves6469.84  4606.51  3292.73  2169.10  1566.09  
    Securities Premium9.54  9.54  9.54  9.54  9.54  
    Capital Reserves20.99  20.99  20.99  21.46  21.46  
    Profit & Loss Account Balance6429.31  4565.98  3252.20  2128.10  1525.10  
    General Reserves10.00  10.00  10.00  10.00  10.00  
    Other Reserves0.00  0.00  0.00  0.00  0.00  
Reserve excluding Revaluation Reserve6469.84  4606.51  3292.73  2169.10  1566.09  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds6676.87  4813.54  3499.76  2376.13  1576.45  
Minority Interest0.00  0.00  0.00  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  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 / Liabilities95.69  82.39  57.76  4.13  -35.72  
    Deferred Tax Assets28.89  29.20  21.36  25.13  36.79  
    Deferred Tax Liability124.58  111.59  79.12  29.25  1.07  
Other Long Term Liabilities223.25  146.03  170.17  131.78  99.91  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions33.79  38.35  54.10  50.17  57.29  
Total Non-Current Liabilities352.73  266.78  282.02  186.07  121.48  
Current Liabilities0  0  0  0  0  
Trade Payables1689.99  1874.85  1165.17  1205.63  939.35  
    Sundry Creditors1689.99  1874.85  1165.17  1205.63  939.35  
    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 Liabilities682.93  566.37  205.85  216.93  137.78  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers0.52  0.31  0.02  2.03  11.15  
    Interest Accrued But Not Due0.00  0.11  0.03  0.00  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 Liabilities682.41  565.94  205.81  214.90  126.63  
Short Term Borrowings0.00  0.00  0.00  0.07  26.10  
    Secured ST Loans repayable on Demands0.00  0.00  0.00  0.00  0.00  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  0.00  
    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 Loans0.00  0.00  0.00  0.07  26.10  
Short Term Provisions34.02  44.25  37.49  1.11  12.41  
    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 Tax0.13  14.76  37.49  1.11  12.41  
    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 Provisions33.89  29.49  0.00  0.00  0.00  
Total Current Liabilities2406.94  2485.46  1408.51  1423.74  1115.65  
Total Liabilities9436.54  7565.78  5190.30  3985.94  2813.57  
ASSETS0  0  0  0  0  
Loans (Non - Current Assets)11.48  10.21  0.00  0.00  0.00  
Gross Block2376.30  2024.11  1956.68  1942.79  329.81  
Less: Accumulated Depreciation755.63  491.99  315.30  198.50  65.72  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block1620.67  1532.13  1641.38  1744.29  264.09  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress0.00  0.00  0.00  0.00  0.00  
Non Current Investments583.32  1092.78  1429.39  392.16  205.87  
Long Term Investment583.32  1092.78  1429.39  392.16  205.87  
    Quoted0.00  0.00  182.80  8.32  17.52  
    Unquoted583.32  1092.78  1256.59  383.84  198.35  
Long Term Loans & Advances25.26  55.06  0.41  0.51  0.52  
Other Non Current Assets101.69  137.41  0.02  0.66  0.00  
Total Non-Current Assets2342.43  2827.60  3071.21  2137.62  470.47  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments3069.04  1366.95  0.00  0.00  0.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted3069.04  1366.95  0.00  0.00  0.00  
Inventories169.28  133.62  76.59  103.95  131.20  
    Raw Materials0.00  0.00  0.00  0.00  0.00  
    Work-in Progress0.00  0.00  0.00  0.00  0.00  
    Finished Goods0.00  0.00  0.00  0.00  0.00  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare0.00  0.00  0.00  0.00  0.00  
    Other Inventory169.28  133.62  76.59  103.95  131.20  
Sundry Debtors1444.00  1416.13  1032.64  937.53  683.12  
    Debtors more than Six months26.81  20.61  21.17  18.23  22.62  
    Debtors Others1434.98  1413.32  1029.28  937.20  679.58  
Cash and Bank1774.11  1261.91  702.44  574.75  1392.10  
    Cash in hand0.36  0.34  0.32  0.48  0.51  
    Balances at Bank1773.75  1261.57  702.11  574.27  1391.59  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets635.75  557.63  150.76  140.84  59.91  
    Interest accrued on Investments0.00  0.00  0.00  0.25  0.43  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  84.88  54.68  0.00  
    Interest accrued and or due on loans0.00  0.00  5.99  0.06  0.08  
    Prepaid Expenses0.00  0.00  20.13  16.96  14.72  
    Other current_assets635.75  557.63  39.76  68.89  44.69  
Short Term Loans and Advances1.94  1.94  156.67  91.25  76.78  
    Advances recoverable in cash or in kind0.00  0.00  104.83  41.86  6.44  
    Advance income tax and TDS1.94  1.94  17.14  20.80  7.54  
    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 & Advances0.00  0.00  34.70  28.59  62.79  
Total Current Assets7094.11  4738.19  2119.09  1848.32  2343.10  
Net Current Assets (Including Current Investments)4687.17  2252.72  710.58  424.59  1227.45  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets9436.54  7565.78  5190.30  3985.94  2813.57  
Contingent Liabilities66.08  266.69  252.85  277.85  224.00  
Total Debt0.00  0.00  0.00  0.07  26.10  
Book Value161.25  116.25  84.52  57.39  1525.18  
Adjusted Book Value161.25  116.25  84.52  57.39  38.13  
 
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