Balance Sheet

BEARDSELL LTD.

NSE : BEARDSELLBSE : 539447ISIN CODE : INE520H01022Industry : ChemicalsHouse : Private
BSE38.53-0.94 (-2.38 %)
PREV CLOSE ( ) 39.47
OPEN PRICE ( ) 38.55
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 13641
TODAY'S LOW / HIGH ( )38.31 40.00
52 WK LOW / HIGH ( )21.45 58.85
NSE38.60-0.7 (-1.78 %)
PREV CLOSE( ) 39.30
OPEN PRICE ( ) 40.00
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 54264
TODAY'S LOW / HIGH( ) 38.35 40.00
52 WK LOW / HIGH ( )20.8 58.9
Select year
( in Million)
ParticularsMar2023Mar2022Mar2021Mar2020Mar2019
EQUITY AND LIABILITIES
Share Capital74.9374.9356.2056.2056.20
    Equity - Authorised100.00100.00100.00100.00100.00
    Equity - Issued74.9374.9356.2056.2056.20
    Equity Paid Up74.9374.9356.2056.2056.20
    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 Value2.002.002.002.002.00
Share Warrants & Outstandings0.000.000.000.000.00
Total Reserves512.74431.61338.64346.90347.22
    Securities Premium122.39122.3955.5755.5755.57
    Capital Reserves0.000.000.000.000.00
    Profit & Loss Account Balance341.34260.20234.11242.40242.66
    General Reserves48.4648.4648.4648.4648.46
    Other Reserves0.560.560.510.480.53
Reserve excluding Revaluation Reserve512.74431.61338.64346.90347.22
Revaluation reserve0.000.000.000.000.00
Shareholder's Funds587.68506.54394.84403.10403.41
Minority Interest0.000.000.000.000.00
Long-Term Borrowings0.000.000.000.000.00
Secured Loans70.0949.1761.3252.4738.70
    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 - Banks66.1646.4558.5467.9136.65
    Term Loans - Institutions0.000.000.000.000.00
    Other Secured3.932.732.78-15.442.05
Unsecured Loans24.8826.6787.4835.2322.26
    Fixed Deposits - Public24.889.179.9810.2322.26
    Loans and advances from subsidiaries0.000.000.000.000.00
    Inter Corporate Deposits (Unsecured)0.0017.5040.0025.000.00
    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 - Others0.000.0037.500.000.00
    Other Unsecured Loan0.000.000.000.000.00
Deferred Tax Assets / Liabilities-5.68-5.59-6.231.6118.28
    Deferred Tax Assets28.5629.3432.3526.4014.80
    Deferred Tax Liability22.8823.7526.1228.0133.08
Other Long Term Liabilities22.5021.2218.0628.690.20
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions2.752.882.402.2310.02
Total Non-Current Liabilities114.5494.35163.02120.2389.47
Current Liabilities
Trade Payables364.88350.46320.92336.16355.46
    Sundry Creditors364.88350.46320.92336.16355.46
    Acceptances0.000.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities154.73136.41167.22131.40101.24
    Bank Overdraft / Short term credit0.000.000.000.000.00
    Advances received from customers73.2242.5432.9524.5232.31
    Interest Accrued But Not Due3.690.110.270.551.15
    Share Application Money0.000.000.000.000.00
    Current maturity of Debentures & Bonds0.000.000.000.000.00
    Current maturity - Others18.6916.9314.9914.294.29
    Other Liabilities59.1376.83119.0192.0563.49
Short Term Borrowings209.41157.57156.10227.81319.11
    Secured ST Loans repayable on Demands155.81133.53135.35182.08215.34
    Working Capital Loans- Sec155.81133.53135.35182.08215.34
    Buyers Credits - Unsec0.000.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans-102.21-109.49-114.61-136.35-111.57
Short Term Provisions36.2525.3629.4033.239.16
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax18.439.3910.8617.183.80
    Provision for post retirement benefits0.000.000.000.000.00
    Preference Dividend0.000.000.000.000.00
    Other Provisions17.8215.9718.5416.045.36
Total Current Liabilities765.27669.79673.64728.60784.97
Total Liabilities1467.481270.691231.501251.931277.85
ASSETS
Gross Block818.69790.39787.65763.82687.34
Less: Accumulated Depreciation313.75277.07230.27172.86133.36
Less: Impairment of Assets0.000.000.000.000.00
Net Block504.94513.32557.38590.96553.97
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress93.232.616.3112.4111.38
Non Current Investments5.345.344.585.095.13
Long Term Investment5.345.344.585.095.13
    Quoted0.140.140.070.035.13
    Unquoted5.205.204.515.050.00
Long Term Loans & Advances27.3023.5020.7517.8124.19
Other Non Current Assets0.000.0028.0418.0122.88
Total Non-Current Assets630.81544.77617.06644.27625.98
Current Assets Loans & Advances
Currents Investments0.000.000.000.000.00
    Quoted0.000.000.000.000.00
    Unquoted0.000.000.000.000.00
Inventories234.76200.56171.73152.74138.37
    Raw Materials99.7076.2974.6454.8351.83
    Work-in Progress8.6311.299.8110.107.35
    Finished Goods78.6269.5957.2758.5245.90
    Packing Materials0.000.000.000.000.00
    Stores  and Spare9.807.888.427.439.83
    Other Inventory38.0235.5121.5921.8623.46
Sundry Debtors386.92353.60318.35331.88387.59
    Debtors more than Six months200.50121.95117.130.000.00
    Debtors Others253.48295.94284.94406.97420.76
Cash and Bank83.9753.6524.5916.1940.85
    Cash in hand1.401.121.000.990.96
    Balances at Bank82.5752.5323.5915.2038.48
    Other cash and bank balances0.000.000.000.001.41
Other Current Assets15.4413.3110.2910.5212.36
    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 loans0.090.090.100.060.28
    Prepaid Expenses6.968.087.447.148.37
    Other current_assets8.395.142.753.323.71
Short Term Loans and Advances115.58104.8089.4996.3372.70
    Advances recoverable in cash or in kind107.6592.5877.0789.5753.54
    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 & Advances7.9312.2212.426.7619.17
Total Current Assets836.67725.91614.44607.65651.87
Net Current Assets (Including Current Investments)71.4056.12-59.20-120.94-133.10
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets1467.481270.691231.501251.931277.85
Contingent Liabilities61.5961.5963.4860.5976.70
Total Debt341.30272.39366.03388.14408.20
Book Value15.6913.5214.0514.3514.36
Adjusted Book Value15.6913.5213.1313.4013.41

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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.