Balance Sheet

AVT NATURAL PRODUCTS LTD.

NSE : AVTNPLBSE : 519105ISIN CODE : INE488D01021Industry : Consumer FoodHouse : AV Thomas
BSE89.361.15 (+1.3 %)
PREV CLOSE ( ) 88.21
OPEN PRICE ( ) 90.27
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 14590
TODAY'S LOW / HIGH ( )88.57 90.75
52 WK LOW / HIGH ( )77 115.29
NSE89.451.1 (+1.25 %)
PREV CLOSE( ) 88.35
OPEN PRICE ( ) 89.00
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 245655
TODAY'S LOW / HIGH( ) 88.35 91.10
52 WK LOW / HIGH ( )76.9 115.65
Select year
( in Million)
ParticularsMar2023Mar2022Mar2021Mar2020Mar2019
EQUITY AND LIABILITIES
Share Capital152.28152.28152.28152.28152.28
    Equity - Authorised159.90159.90159.90159.90159.90
    Equity - Issued152.28152.28152.28152.28152.28
    Equity Paid Up152.28152.28152.28152.28152.28
    Equity Shares Forfeited0.000.000.000.000.00
    Adjustments to Equity0.000.000.000.000.00
    Preference Capital Paid Up0.000.000.000.000.00
    Face Value1.001.001.001.001.00
Share Warrants & Outstandings0.000.000.000.000.00
Total Reserves4151.013535.282950.482596.232363.91
    Securities Premium0.000.000.000.000.00
    Capital Reserves0.040.040.040.040.04
    Profit & Loss Account Balance1378.311006.61696.18445.02291.27
    General Reserves2770.192520.192270.192170.192070.19
    Other Reserves2.478.45-15.93-19.012.41
Reserve excluding Revaluation Reserve4151.013535.282950.482596.232363.91
Revaluation reserve0.000.000.000.000.00
Shareholder's Funds4303.293687.573102.762748.522516.19
Minority Interest0.000.000.000.000.00
Long-Term Borrowings0.000.000.000.000.00
Secured Loans80.5045.0075.00105.00159.12
    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 - Banks118.5075.00105.00135.00150.00
    Term Loans - Institutions0.000.000.000.000.00
    Other Secured-38.00-30.00-30.00-30.009.12
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 / Liabilities3.9812.1328.1132.8370.56
    Deferred Tax Assets36.1129.3725.4829.9525.27
    Deferred Tax Liability40.0941.5053.5962.7895.82
Other Long Term Liabilities24.2128.0932.1035.770.00
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions40.2742.7239.6134.0533.17
Total Non-Current Liabilities148.96127.94174.81207.65262.84
Current Liabilities
Trade Payables275.85316.25376.79226.45346.74
    Sundry Creditors275.85316.25376.79226.45346.74
    Acceptances0.000.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities160.44128.81117.13233.3784.66
    Bank Overdraft / Short term credit0.000.000.000.000.00
    Advances received from customers24.0731.9027.9995.500.00
    Interest Accrued But Not Due0.000.000.000.000.36
    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 Liabilities136.3796.9089.14137.8784.30
Short Term Borrowings222.91144.83394.98282.63621.95
    Secured ST Loans repayable on Demands222.91144.83394.98282.63621.95
    Working Capital Loans- Sec222.91144.83394.98282.63621.95
    Buyers Credits - Unsec0.000.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans-222.91-144.83-394.98-282.63-621.95
Short Term Provisions106.9682.2689.7377.1655.48
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax34.8320.5228.0819.9317.22
    Provision for post retirement benefits0.000.000.000.000.00
    Preference Dividend0.000.000.000.000.00
    Other Provisions72.1261.7461.6557.2338.26
Total Current Liabilities766.16672.15978.62819.611108.82
Total Liabilities5218.414487.664256.203775.773887.85
ASSETS
Gross Block1530.831435.591400.831353.851214.62
Less: Accumulated Depreciation748.01615.23510.81361.61231.94
Less: Impairment of Assets0.000.000.000.000.00
Net Block782.83820.35890.02992.24982.68
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress0.000.760.000.000.00
Non Current Investments0.100.100.100.100.10
Long Term Investment0.100.100.100.100.10
    Quoted0.000.000.000.000.00
    Unquoted0.100.100.100.100.10
Long Term Loans & Advances29.7828.8538.0738.8035.74
Other Non Current Assets0.000.001.8722.6234.84
Total Non-Current Assets812.70864.98930.071053.761053.36
Current Assets Loans & Advances
Currents Investments583.99283.3680.1275.6770.19
    Quoted0.000.000.000.000.00
    Unquoted583.99283.3680.1275.6770.19
Inventories2120.091833.291641.691225.031437.71
    Raw Materials395.63536.60315.55308.30382.60
    Work-in Progress455.20120.8986.6791.0222.51
    Finished Goods1099.321020.86875.98655.16867.09
    Packing Materials0.000.000.000.000.00
    Stores  and Spare156.57140.82131.49115.1585.17
    Other Inventory13.3814.12231.9955.4180.34
Sundry Debtors1213.961021.201024.32753.22817.87
    Debtors more than Six months18.261.805.990.000.00
    Debtors Others1195.701019.401018.34753.22823.58
Cash and Bank227.57162.78158.34186.52117.49
    Cash in hand0.520.820.330.880.23
    Balances at Bank227.05161.97158.01185.64117.26
    Other cash and bank balances0.000.000.000.000.00
Other Current Assets32.8437.10326.46402.31315.07
    Interest accrued on Investments5.334.744.153.522.95
    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 Expenses27.3220.5420.9316.707.97
    Other current_assets0.1911.83301.38382.10304.15
Short Term Loans and Advances227.27284.9595.2079.2576.16
    Advances recoverable in cash or in kind29.0610.8990.6475.3472.49
    Advance income tax and TDS0.000.000.000.000.00
    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 & Advances198.21274.054.563.913.67
Total Current Assets4405.713622.683326.132722.012834.49
Net Current Assets (Including Current Investments)3639.552950.522347.511902.401725.67
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets5218.414487.664256.203775.773887.85
Contingent Liabilities47.4114.7035.51143.91150.28
Total Debt341.41219.83499.98417.63814.13
Book Value28.2624.2220.3718.0516.52
Adjusted Book Value28.2624.2220.3718.0516.52

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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.