Balance Sheet

ABM KNOWLEDGEWARE LTD.

NSE : NABSE : 531161ISIN CODE : INE850B01026Industry : IT - SoftwareHouse : Private
BSE111.286.44 (+6.14 %)
PREV CLOSE ( ) 104.84
OPEN PRICE ( ) 105.80
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 48605
TODAY'S LOW / HIGH ( )102.25 115.70
52 WK LOW / HIGH ( ) 77.55147.5
NSE
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( in Million)
ParticularsMar2023Mar2022Mar2021Mar2020Mar2019
EQUITY AND LIABILITIES
Share Capital102.42102.42102.42102.42102.42
    Equity - Authorised125.00125.00125.00125.00125.00
    Equity - Issued103.50103.50103.50103.50103.50
    Equity Paid Up100.01100.01100.01100.01100.01
    Equity Shares Forfeited2.402.402.402.402.40
    Adjustments to Equity0.000.000.000.000.00
    Preference Capital Paid Up0.000.000.000.000.00
    Face Value5.005.005.005.005.00
Share Warrants & Outstandings0.000.000.000.000.00
Total Reserves2004.441896.551776.711574.261476.78
    Securities Premium0.000.000.000.000.00
    Capital Reserves0.000.000.000.000.00
    Profit & Loss Account Balance1970.091862.821741.161541.061445.05
    General Reserves30.8130.8130.8130.8130.81
    Other Reserves3.542.934.742.390.92
Reserve excluding Revaluation Reserve2004.441896.551776.711574.261476.78
Revaluation reserve0.000.000.000.000.00
Shareholder's Funds2106.851998.971879.121676.671579.20
Minority Interest27.0614.1721.075.27-7.39
Long-Term Borrowings0.000.000.000.000.00
Secured Loans0.000.000.000.000.00
    Non Convertible Debentures0.000.000.000.000.00
    Converible Debentures & Bonds0.000.000.000.000.00
    Packing Credit - Bank0.000.000.000.000.00
    Inter Corporate & Security Deposit0.000.000.000.000.00
    Term Loans - Banks0.000.000.000.000.00
    Term Loans - Institutions0.000.000.000.000.00
    Other Secured0.000.000.000.000.00
Unsecured Loans0.000.000.000.000.00
    Fixed Deposits - Public0.000.000.000.000.00
    Loans and advances from subsidiaries0.000.000.000.000.00
    Inter Corporate Deposits (Unsecured)0.000.000.000.000.00
    Foreign Currency Convertible Notes0.000.000.000.000.00
    Long Term Loan in Foreign Currency0.000.000.000.000.00
    Loans - Banks0.000.000.000.000.00
    Loans - Govt.0.000.000.000.000.00
    Loans - Others0.000.000.000.000.00
    Other Unsecured Loan0.000.000.000.000.00
Deferred Tax Assets / Liabilities65.3465.0570.7271.0080.12
    Deferred Tax Assets11.3212.145.884.074.09
    Deferred Tax Liability76.6677.2076.6075.0684.21
Other Long Term Liabilities2.232.232.232.232.23
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions3.592.862.291.601.11
Total Non-Current Liabilities71.1670.1475.2474.8383.46
Current Liabilities
Trade Payables48.5282.48135.657.9910.22
    Sundry Creditors48.5282.48135.657.9910.22
    Acceptances0.000.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities217.31199.33135.08236.3255.11
    Bank Overdraft / Short term credit0.000.000.000.000.00
    Advances received from customers166.0697.2869.26171.927.58
    Interest Accrued But Not Due0.000.000.000.000.00
    Share Application Money0.000.000.000.000.00
    Current maturity of Debentures & Bonds0.000.000.000.000.00
    Current maturity - Others0.000.000.000.000.00
    Other Liabilities51.25102.0465.8264.4047.54
Short Term Borrowings0.000.000.000.000.00
    Secured ST Loans repayable on Demands0.000.000.000.000.00
    Working Capital Loans- Sec0.000.000.000.000.00
    Buyers Credits - Unsec0.000.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans0.000.000.000.000.00
Short Term Provisions0.26119.4756.5463.12129.47
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax0.18119.4056.4963.08129.42
    Provision for post retirement benefits0.080.070.060.040.05
    Preference Dividend0.000.000.000.000.00
    Other Provisions0.000.000.000.000.00
Total Current Liabilities266.09401.28327.28307.43194.80
Total Liabilities2471.162484.562302.702064.201850.06
ASSETS
Gross Block668.30639.02607.72590.50570.52
Less: Accumulated Depreciation145.10115.9696.6376.1858.57
Less: Impairment of Assets0.000.000.000.000.00
Net Block523.20523.06511.08514.32511.95
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress0.000.000.000.000.87
Non Current Investments138.5312.1210.080.000.00
Long Term Investment138.5312.1210.080.000.00
    Quoted0.000.000.080.000.00
    Unquoted138.5312.1210.000.000.00
Long Term Loans & Advances66.6841.7538.7712.2913.44
Other Non Current Assets33.1734.6037.8025.997.16
Total Non-Current Assets761.58611.52597.73552.59533.41
Current Assets Loans & Advances
Currents Investments849.25789.30634.37773.16434.96
    Quoted849.25789.30634.37773.16434.96
    Unquoted0.000.000.000.000.00
Inventories0.000.000.000.000.00
    Raw Materials0.000.000.000.000.00
    Work-in Progress0.000.000.000.000.00
    Finished Goods0.000.000.000.000.00
    Packing Materials0.000.000.000.000.00
    Stores  and Spare0.000.000.000.000.00
    Other Inventory0.000.000.000.000.00
Sundry Debtors396.30396.05244.33335.56204.25
    Debtors more than Six months240.81165.11122.890.000.00
    Debtors Others184.96250.92134.02341.64210.33
Cash and Bank160.14275.37548.6571.64354.53
    Cash in hand0.480.310.330.360.39
    Balances at Bank115.00198.16548.3271.27351.51
    Other cash and bank balances44.6676.900.000.002.63
Other Current Assets270.02244.03160.84224.36103.02
    Interest accrued on Investments0.000.000.000.000.00
    Interest accrued on Debentures0.000.000.000.000.00
    Deposits with Government0.000.000.000.000.00
    Interest accrued and or due on loans0.000.000.000.000.00
    Prepaid Expenses8.985.265.925.004.84
    Other current_assets261.04238.77154.92219.3698.18
Short Term Loans and Advances33.87168.29116.78106.89219.90
    Advances recoverable in cash or in kind2.912.881.682.5334.38
    Advance income tax and TDS8.85146.4067.9477.10154.79
    Amounts due from directors0.000.000.000.000.00
    Due From Subsidiaries0.000.000.000.000.00
    Inter corporate deposits0.000.000.000.000.00
    Corporate Deposits0.000.000.000.000.00
    Other Loans & Advances22.1019.0147.1627.2630.74
Total Current Assets1709.581873.041704.971511.611316.65
Net Current Assets (Including Current Investments)1443.491471.761377.691204.171121.85
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets2471.162484.562302.702064.201850.06
Contingent Liabilities314.51277.24276.48124.6491.46
Total Debt0.000.000.000.000.00
Book Value105.2199.8293.8383.7078.83
Adjusted Book Value105.2199.8293.8383.7078.83

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RISK DISCLOSURES ON DERIVATIVES

  • 9 out of 10 individual traders in equity Futures and Options Segment, incurred net losses.
  • On an average, loss makers registered net trading loss close to ₹ 50,000.
  • Over and above the net trading losses incurred, loss makers expended an additional 28% of net trading losses as transaction costs.
  • Those making net trading profits, incurred between 15% to 50% of such profits as transaction cost.

Source:

1. SEBI study dated January 25, 2023 on “Analysis of Profit and Loss of Individual Traders dealing in equity Futures and Options (F&O) Segment”, wherein Aggregate Level findings are based on annual Profit/Loss incurred by individual traders in equity F&O during FY 2021-22.