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 Balance Sheet  
Physicswallah Ltd.
 
BSE Code 544609
ISIN Demat INE0LP301011
Book Value 18.14
NSE Code PWL
Dividend Yield % 0.00
Market Cap 379052.24
P/E 0.00
EPS -0.47
Face Value 1  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023
EQUITY AND LIABILITIES0  0  0  
Share Capital10528.38  60.00  60.00  
    Equity - Authorised10000.00  70.00  70.00  
    Equity - Issued2183.90  60.00  60.00  
    Equity Paid Up2183.90  60.00  60.00  
    Equity Shares Forfeited0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  
    Preference Capital Paid Up8344.48  0.00  0.00  
    Face Value1.00  1.00  1.00  
Share Warrants & Outstandings2025.76  1814.61  685.58  
Total Reserves2691.40  -14339.38  -2571.97  
    Securities Premium19177.14  0.00  0.00  
    Capital Reserves0.00  0.00  0.00  
    Profit & Loss Account Balance-12379.73  -10220.77  183.53  
    General Reserves53.15  1.01  -2745.60  
    Other Reserves-4159.16  -4119.62  -9.90  
Reserve excluding Revaluation Reserve2691.40  -14339.38  -2571.97  
Revaluation reserve0.00  0.00  0.00  
Shareholder's Funds15245.54  -12464.77  -1826.39  
Minority Interest289.57  742.53  1324.72  
Long-Term Borrowings0.00  0.00  0.00  
Secured Loans2.40  16488.28  9250.01  
    Non Convertible Debentures0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  
    Term Loans - Banks2.40  337.68  667.82  
    Term Loans - Institutions0.00  0.00  0.00  
    Other Secured0.00  16150.60  8582.19  
Unsecured Loans0.00  0.00  0.00  
    Fixed Deposits - Public0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  
Deferred Tax Assets / Liabilities-955.48  -794.88  -182.03  
    Deferred Tax Assets3209.30  2479.79  1259.34  
    Deferred Tax Liability2253.82  1684.91  1077.31  
Other Long Term Liabilities11488.30  9113.47  6921.24  
Long Term Trade Payables0.00  0.00  0.00  
Long Term Provisions382.41  255.21  177.74  
Total Non-Current Liabilities10917.63  25062.08  16166.96  
Current Liabilities0  0  0  
Trade Payables1869.36  1287.60  518.59  
    Sundry Creditors1869.36  1287.60  518.59  
    Acceptances0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  
Other Current Liabilities12244.73  9036.83  4224.90  
    Bank Overdraft / Short term credit0.00  0.00  0.00  
    Advances received from customers8342.64  5969.06  2892.71  
    Interest Accrued But Not Due0.00  3.88  5.35  
    Share Application Money0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  
    Other Liabilities3902.09  3063.89  1326.84  
Short Term Borrowings0.87  385.71  311.50  
    Secured ST Loans repayable on Demands0.87  385.71  311.50  
    Working Capital Loans- Sec0.00  0.00  1.61  
    Buyers Credits - Unsec0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  
    Other Unsecured Loans0.00  0.00  -1.61  
Short Term Provisions201.05  107.66  43.76  
    Proposed Equity Dividend0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  
    Provision for Tax0.00  0.00  0.00  
    Provision for post retirement benefits0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  
    Other Provisions201.05  107.66  43.76  
Total Current Liabilities14316.01  10817.80  5098.75  
Total Liabilities40768.75  24157.64  20764.04  
ASSETS0  0  0  
Gross Block23663.96  19294.74  11987.18  
Less: Accumulated Depreciation6437.85  3619.25  748.51  
Less: Impairment of Assets1365.98  1039.26  27.96  
Net Block15860.13  14636.23  11210.71  
Lease Adjustment A/c0.00  0.00  0.00  
Capital Work in Progress65.61  0.00  47.57  
Non Current Investments600.44  249.05  0.00  
Long Term Investment600.44  249.05  0.00  
    Quoted0.00  0.00  0.00  
    Unquoted600.44  249.05  0.00  
Long Term Loans & Advances1399.04  1094.02  811.28  
Other Non Current Assets448.68  1022.83  565.55  
Total Non-Current Assets18401.51  17005.32  12639.84  
Current Assets Loans & Advances0  0  0  
Currents Investments13407.24  1478.35  2054.63  
    Quoted13407.24  1478.35  2054.63  
    Unquoted0.00  0.00  0.00  
Inventories770.32  533.33  227.04  
    Raw Materials253.59  199.46  40.65  
    Work-in Progress0.00  0.00  0.00  
    Finished Goods19.21  31.90  0.00  
    Packing Materials0.00  0.00  0.00  
    Stores  and Spare0.00  0.00  0.00  
    Other Inventory497.52  301.97  186.39  
Sundry Debtors415.39  274.67  126.70  
    Debtors more than Six months114.48  42.96  71.65  
    Debtors Others343.00  264.79  69.53  
Cash and Bank1752.82  790.95  5297.55  
    Cash in hand65.89  53.18  16.23  
    Balances at Bank1684.07  727.93  5277.29  
    Other cash and bank balances2.86  9.84  4.03  
Other Current Assets1135.98  588.50  277.52  
    Interest accrued on Investments57.98  24.86  0.00  
    Interest accrued on Debentures0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.00  0.00  
    Prepaid Expenses389.73  111.95  80.56  
    Other current_assets688.27  451.69  196.96  
Short Term Loans and Advances4885.49  3486.52  140.76  
    Advances recoverable in cash or in kind83.71  153.49  106.98  
    Advance income tax and TDS0.00  0.00  0.00  
    Amounts due from directors0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  
    Other Loans & Advances4801.78  3333.03  33.78  
Total Current Assets22367.24  7152.32  8124.20  
Net Current Assets (Including Current Investments)8051.23  -3665.48  3025.45  
Miscellaneous Expenses not written off0.00  0.00  0.00  
Total Assets40768.75  24157.64  20764.04  
Contingent Liabilities166.39  4.34  0.00  
Total Debt3.27  16873.99  9561.51  
Book Value2.23  -237.99  -41.87  
Adjusted Book Value2.23  -6.61  -1.16  
 
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