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 Balance Sheet  
Garuda Construction & Engineering Ltd.
 
BSE Code 544271
ISIN Demat INE0JVO01026
Book Value 45.13
NSE Code GARUDA
Dividend Yield % 0.01
Market Cap 18287.35
P/E 17.23
EPS 11.41
Face Value 5  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  
Share Capital465.21  124.57  124.57  124.57  
    Equity - Authorised500.00  125.00  125.00  125.00  
    Equity - Issued465.21  124.57  124.57  124.57  
    Equity Paid Up465.21  124.57  124.57  124.57  
    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 Value5.00  10.00  10.00  10.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  
Total Reserves2852.90  701.55  293.33  105.53  
    Securities Premium1540.91  0.00  0.00  0.00  
    Capital Reserves0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance1311.98  701.55  293.33  105.53  
    General Reserves0.00  0.00  0.00  0.00  
    Other Reserves0.00  0.00  0.00  0.00  
Reserve excluding Revaluation Reserve2852.90  701.55  293.33  105.53  
Revaluation reserve0.00  0.00  0.00  0.00  
Shareholder's Funds3318.11  826.12  417.90  230.10  
Minority Interest5.21  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  
Secured Loans0.63  1.54  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 Secured0.63  1.54  0.00  0.00  
Unsecured Loans0.00  0.00  0.00  0.00  
    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 - Others0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities-3.86  -4.38  -4.81  -2.49  
    Deferred Tax Assets3.86  4.38  5.01  2.64  
    Deferred Tax Liability0.00  0.00  0.19  0.15  
Other Long Term Liabilities0.00  95.00  95.00  313.55  
Long Term Trade Payables0.00  0.00  0.00  0.00  
Long Term Provisions1.07  0.11  0.43  0.32  
Total Non-Current Liabilities-2.16  92.27  90.62  311.39  
Current Liabilities0  0  0  0  
Trade Payables312.30  623.40  406.97  581.18  
    Sundry Creditors312.30  623.40  406.97  581.18  
    Acceptances0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  
Other Current Liabilities307.65  80.06  14.75  18.82  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  
    Advances received from customers274.78  75.94  0.00  0.22  
    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 Liabilities32.87  4.12  14.75  18.60  
Short Term Borrowings0.00  0.00  119.90  149.99  
    Secured ST Loans repayable on Demands0.00  0.00  119.90  149.99  
    Working Capital Loans- Sec0.00  0.00  119.90  149.99  
    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  -119.90  -149.99  
Short Term Provisions128.23  137.27  55.39  31.90  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  
    Provision for Tax127.81  136.96  55.20  31.77  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  0.00  
    Other Provisions0.42  0.31  0.18  0.14  
Total Current Liabilities748.18  840.73  597.00  781.89  
Total Liabilities4069.34  1759.12  1105.53  1323.38  
ASSETS0  0  0  0  
Gross Block41.65  34.16  31.13  19.54  
Less: Accumulated Depreciation23.05  14.82  9.60  6.49  
Less: Impairment of Assets0.00  0.00  0.00  0.00  
Net Block18.61  19.35  21.53  13.05  
Lease Adjustment A/c0.00  0.00  0.00  0.00  
Capital Work in Progress22.08  22.08  22.08  22.08  
Non Current Investments92.54  0.00  0.00  0.00  
Long Term Investment92.54  0.00  0.00  0.00  
    Quoted0.00  0.00  0.00  0.00  
    Unquoted92.54  0.00  0.00  0.00  
Long Term Loans & Advances243.68  252.39  247.02  247.06  
Other Non Current Assets0.00  0.00  0.00  0.00  
Total Non-Current Assets376.91  293.82  290.63  282.19  
Current Assets Loans & Advances0  0  0  0  
Currents Investments0.00  0.00  0.00  0.00  
    Quoted0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  
Inventories110.43  66.05  27.00  0.00  
    Raw Materials0.00  0.00  0.00  0.00  
    Work-in Progress110.43  66.05  27.00  0.00  
    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 Debtors1699.01  769.77  301.73  326.91  
    Debtors more than Six months1177.94  79.56  77.94  187.75  
    Debtors Others533.81  706.89  243.07  149.20  
Cash and Bank444.99  66.20  70.48  3.65  
    Cash in hand0.91  0.30  0.21  0.28  
    Balances at Bank444.08  65.90  70.27  3.37  
    Other cash and bank balances0.00  0.00  0.00  0.00  
Other Current Assets0.51  0.00  0.00  20.55  
    Interest accrued on Investments0.00  0.00  0.00  0.00  
    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 Expenses0.51  0.00  0.00  0.11  
    Other current_assets0.00  0.00  0.00  20.44  
Short Term Loans and Advances1437.50  563.29  415.68  690.08  
    Advances recoverable in cash or in kind1409.03  529.02  404.61  661.74  
    Advance income tax and TDS0.00  0.00  0.00  0.00  
    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 & Advances28.47  34.26  11.07  28.34  
Total Current Assets3692.43  1465.30  814.90  1041.19  
Net Current Assets (Including Current Investments)2944.25  624.57  217.90  259.30  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  
Total Assets4069.34  1759.12  1105.53  1323.38  
Contingent Liabilities0.00  0.00  0.00  0.00  
Total Debt1.08  1.93  119.90  149.99  
Book Value35.66  66.32  33.55  18.47  
Adjusted Book Value35.66  11.05  5.59  3.08  
 
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