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 Balance Sheet  
EMS Ltd.
 
BSE Code 543983
ISIN Demat INE0OV601013
Book Value 179.80
NSE Code EMSLIMITED
Dividend Yield % 0.26
Market Cap 32343.92
P/E 17.69
EPS 32.92
Face Value 10  
Type
(Rs. in Million)
ParticularsMar 2024Mar 2023Mar 2022Mar 2021Mar 2020
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital555.31  470.00  117.50  117.50  117.50  
    Equity - Authorised600.00  600.00  150.00  150.00  150.00  
    Equity - Issued555.31  470.00  117.50  117.50  117.50  
    Equity Paid Up555.31  470.00  117.50  117.50  117.50  
    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 Reserves7426.00  4437.22  3711.38  2901.65  2182.39  
    Securities Premium1549.95  7.50  7.50  7.50  7.50  
    Capital Reserves1.54  1.54  1.54  1.54  1.54  
    Profit & Loss Account Balance5854.57  4406.19  3681.82  2873.33  2154.07  
    General Reserves19.28  19.28  19.28  19.28  19.28  
    Other Reserves0.66  2.71  1.24  0.00  0.00  
Reserve excluding Revaluation Reserve7426.00  4437.22  3711.38  2901.65  2182.39  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds7981.31  4907.22  3828.88  3019.15  2299.89  
Minority Interest23.87  21.07  9.43  1.62  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans460.51  450.00  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 - Banks450.00  450.00  0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured10.51  0.00  0.00  0.00  0.00  
Unsecured Loans243.69  3.96  37.13  31.63  127.52  
    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 - Others243.69  3.96  37.13  31.63  31.13  
    Other Unsecured Loan0.00  0.00  0.00  0.00  96.38  
Deferred Tax Assets / Liabilities-1.26  -3.27  -4.52  -4.65  -4.77  
    Deferred Tax Assets7.97  6.07  5.03  4.77  4.77  
    Deferred Tax Liability6.71  2.79  0.51  0.12  0.00  
Other Long Term Liabilities97.08  225.92  98.58  67.17  55.35  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions5.23  2.42  2.72  2.70  2.32  
Total Non-Current Liabilities805.25  679.02  133.92  96.85  180.42  
Current Liabilities0  0  0  0  0  
Trade Payables80.77  153.84  430.13  403.03  392.20  
    Sundry Creditors80.77  153.84  430.13  403.03  392.20  
    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 Liabilities688.88  623.42  606.34  104.76  180.40  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers0.00  0.00  0.01  8.48  26.69  
    Interest Accrued But Not Due0.00  0.00  0.00  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 Liabilities688.88  623.41  606.33  96.28  153.71  
Short Term Borrowings0.00  0.00  0.00  0.00  20.46  
    Secured ST Loans repayable on Demands0.00  0.00  0.00  0.00  20.46  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  20.46  
    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  0.00  -20.46  
Short Term Provisions120.69  1.79  34.63  153.08  2.68  
    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 Tax120.29  1.62  34.45  152.93  2.54  
    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 Provisions0.40  0.16  0.19  0.15  0.15  
Total Current Liabilities890.34  779.04  1071.10  660.86  595.74  
Total Liabilities9700.76  6386.35  5043.33  3778.48  3076.05  
ASSETS0  0  0  0  0  
Gross Block967.28  623.48  587.34  429.36  370.37  
Less: Accumulated Depreciation245.09  179.78  158.72  142.57  126.56  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block722.19  443.70  428.63  286.79  243.81  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress0.00  40.28  3.03  27.54  4.31  
Non Current Investments103.92  19.73  18.92  4.39  4.29  
Long Term Investment103.92  19.73  18.92  4.39  4.29  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted103.92  19.73  18.92  4.39  4.29  
Long Term Loans & Advances1222.62  499.83  415.55  5.68  0.60  
Other Non Current Assets1969.85  1282.53  359.03  387.58  517.64  
Total Non-Current Assets4231.91  2381.85  1301.96  780.54  838.12  
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  
Inventories888.60  1047.59  541.29  354.29  429.05  
    Raw Materials0.00  0.00  0.00  0.00  0.00  
    Work-in Progress888.60  1047.59  541.29  354.29  429.05  
    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 Inventory0.00  0.00  0.00  0.00  0.00  
Sundry Debtors2426.19  1235.42  1163.52  932.86  393.60  
    Debtors more than Six months643.01  831.27  0.09  120.71  191.80  
    Debtors Others1789.10  404.15  1163.43  812.15  201.80  
Cash and Bank1195.18  1212.22  899.24  675.15  530.37  
    Cash in hand1.68  0.96  1.20  3.01  1.33  
    Balances at Bank1036.72  910.70  898.03  672.15  529.05  
    Other cash and bank balances156.78  300.56  0.00  0.00  0.00  
Other Current Assets84.53  133.55  168.74  157.89  111.15  
    Interest accrued on Investments0.00  0.00  0.00  94.61  84.80  
    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 loans59.54  90.83  95.47  0.00  0.00  
    Prepaid Expenses11.32  6.24  2.71  2.48  1.24  
    Other current_assets13.66  36.49  70.56  60.80  25.11  
Short Term Loans and Advances874.36  375.72  968.59  877.75  773.76  
    Advances recoverable in cash or in kind555.46  115.14  48.08  84.77  120.89  
    Advance income tax and TDS1.28  0.00  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 deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances317.62  260.58  920.51  792.98  652.87  
Total Current Assets5468.85  4004.49  3741.37  2997.94  2237.93  
Net Current Assets (Including Current Investments)4578.52  3225.45  2670.26  2337.08  1642.19  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets9700.76  6386.35  5043.33  3778.48  3076.05  
Contingent Liabilities2884.51  2517.36  1876.59  1391.76  902.32  
Total Debt706.55  453.96  37.13  31.63  147.97  
Book Value143.73  104.41  325.86  256.95  195.74  
Adjusted Book Value143.73  104.41  81.47  64.24  48.93  
 
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