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 Balance Sheet  
Modi's Navnirman Ltd.
 
BSE Code 543539
ISIN Demat INE0L0L01012
Book Value 52.98
NSE Code MODIS
Dividend Yield % 0.00
Market Cap 6059.56
P/E 73.86
EPS 4.19
Face Value 10  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022
EQUITY AND LIABILITIES0  0  0  0  
Share Capital195.91  190.91  169.20  29.70  
    Equity - Authorised200.00  200.00  170.00  45.00  
    Equity - Issued195.91  190.91  169.20  29.70  
    Equity Paid Up195.91  190.91  169.20  29.70  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  
    Face Value10.00  10.00  10.00  10.00  
Share Warrants & Outstandings0.00  1.25  0.00  0.00  
Total Reserves860.09  662.59  153.35  8.42  
    Securities Premium621.54  546.54  87.30  0.00  
    Capital Reserves0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance238.55  116.05  66.05  8.42  
    General Reserves0.00  0.00  0.00  0.00  
    Other Reserves0.00  0.00  0.00  0.00  
Reserve excluding Revaluation Reserve860.09  662.59  153.35  8.42  
Revaluation reserve0.00  0.00  0.00  0.00  
Shareholder's Funds1056.00  854.75  322.55  38.12  
Minority Interest0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  0.00  0.00  
    Non Convertible Debentures0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  
    Term Loans - Banks0.00  0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  
Unsecured Loans33.39  57.87  74.70  195.39  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  
    Loans - Others33.39  57.87  74.70  195.39  
    Other Unsecured Loan0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities-0.65  -0.01  0.00  0.00  
    Deferred Tax Assets0.67  0.01  0.00  0.00  
    Deferred Tax Liability0.02  0.00  0.00  0.00  
Other Long Term Liabilities0.00  0.00  0.00  0.00  
Long Term Trade Payables0.00  0.00  0.00  0.00  
Long Term Provisions0.00  0.00  0.00  0.00  
Total Non-Current Liabilities32.74  57.85  74.70  195.38  
Current Liabilities0  0  0  0  
Trade Payables119.80  71.30  43.72  26.62  
    Sundry Creditors119.80  71.30  43.72  26.62  
    Acceptances0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  
Other Current Liabilities327.21  108.75  115.75  31.59  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  
    Advances received from customers0.00  0.00  0.00  0.00  
    Interest Accrued But Not Due0.00  0.00  0.00  0.00  
    Share Application Money0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  
    Other Liabilities327.21  108.75  115.75  31.59  
Short Term Borrowings0.00  0.00  0.00  0.00  
    Secured ST Loans repayable on Demands0.00  0.00  0.00  0.00  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  
    Other Unsecured Loans0.00  0.00  0.00  0.00  
Short Term Provisions55.01  34.24  37.44  19.57  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  
    Provision for Tax51.32  33.40  29.90  11.82  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  0.00  
    Other Provisions3.69  0.84  7.54  7.76  
Total Current Liabilities502.01  214.29  196.90  77.78  
Total Liabilities1590.75  1126.89  594.15  311.28  
ASSETS0  0  0  0  
Gross Block0.43  0.23  0.07  0.07  
Less: Accumulated Depreciation0.24  0.12  0.04  0.03  
Less: Impairment of Assets0.00  0.00  0.00  0.00  
Net Block0.19  0.11  0.02  0.03  
Lease Adjustment A/c0.00  0.00  0.00  0.00  
Capital Work in Progress0.00  0.00  0.00  0.00  
Non Current Investments46.86  148.88  5.35  0.00  
Long Term Investment46.86  148.88  5.35  0.00  
    Quoted0.00  0.00  0.00  0.00  
    Unquoted46.86  148.88  5.35  0.00  
Long Term Loans & Advances17.41  17.12  5.50  55.99  
Other Non Current Assets0.00  0.00  0.00  0.00  
Total Non-Current Assets64.46  166.11  10.87  56.02  
Current Assets Loans & Advances0  0  0  0  
Currents Investments1.14  1.14  1.14  1.14  
    Quoted0.00  0.00  0.00  0.00  
    Unquoted1.14  1.14  1.14  1.14  
Inventories1466.98  836.07  524.78  214.14  
    Raw Materials0.00  0.00  0.00  0.00  
    Work-in Progress1466.98  836.07  524.78  214.14  
    Finished Goods0.00  0.00  0.00  0.00  
    Packing Materials0.00  0.00  0.00  0.00  
    Stores  and Spare0.00  0.00  0.00  0.00  
    Other Inventory0.00  0.00  0.00  0.00  
Sundry Debtors11.68  23.69  10.02  3.29  
    Debtors more than Six months0.00  3.05  0.00  0.00  
    Debtors Others11.68  20.64  10.02  3.29  
Cash and Bank17.80  75.54  25.10  12.91  
    Cash in hand1.78  0.26  0.24  0.22  
    Balances at Bank16.02  75.29  24.85  12.70  
    Other cash and bank balances0.00  0.00  0.00  0.00  
Other Current Assets0.55  0.00  0.13  12.34  
    Interest accrued on Investments0.00  0.00  0.13  0.19  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.00  0.00  0.00  
    Prepaid Expenses0.00  0.00  0.00  0.00  
    Other current_assets0.55  0.00  0.00  12.15  
Short Term Loans and Advances28.16  24.35  22.12  11.44  
    Advances recoverable in cash or in kind0.00  0.00  0.00  0.00  
    Advance income tax and TDS28.16  24.35  18.77  2.80  
    Amounts due from directors0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  
    Other Loans & Advances0.00  0.00  3.35  8.64  
Total Current Assets1526.29  960.78  583.28  255.26  
Net Current Assets (Including Current Investments)1024.28  746.49  386.38  177.48  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  
Total Assets1590.75  1126.89  594.15  311.28  
Contingent Liabilities0.00  0.00  0.00  0.00  
Total Debt33.39  57.87  74.70  195.39  
Book Value53.90  44.71  19.06  12.83  
Adjusted Book Value53.90  44.71  19.06  3.21  
 
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