Balance Sheet

BEST AGROLIFE LTD.

NSE : BESTAGROBSE : 539660ISIN CODE : INE052T01013Industry : Pesticides & AgrochemicalsHouse : Private
BSE632.35-10.3 (-1.6 %)
PREV CLOSE ( ) 642.65
OPEN PRICE ( ) 622.00
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 12085
TODAY'S LOW / HIGH ( )614.90 637.95
52 WK LOW / HIGH ( )453.75 1374
NSE632.20-10.45 (-1.63 %)
PREV CLOSE( ) 642.65
OPEN PRICE ( ) 630.00
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 632.20 (6)
VOLUME 16941
TODAY'S LOW / HIGH( ) 625.00 640.00
52 WK LOW / HIGH ( )625 1214.4
Select year
( in Million)
ParticularsMar2023Mar2022Mar2021Mar2018Mar2017
EQUITY AND LIABILITIES
Share Capital236.45236.45220.3230.6030.60
    Equity - Authorised237.00237.00237.0087.0087.00
    Equity - Issued236.45236.45220.3230.6030.60
    Equity Paid Up236.45236.45220.3230.6030.60
    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 Value10.0010.0010.0010.0010.00
Share Warrants & Outstandings0.000.000.0049.1649.16
Total Reserves5037.043063.021076.44480.26456.51
    Securities Premium1102.681102.68102.82102.82102.82
    Capital Reserves320.17320.17320.17383.63383.54
    Profit & Loss Account Balance3486.351613.01609.23-6.43-29.85
    General Reserves0.000.000.000.000.00
    Other Reserves127.8427.1644.220.240.00
Reserve excluding Revaluation Reserve4909.203035.861032.22480.26456.51
Revaluation reserve127.8427.1644.220.000.00
Shareholder's Funds5273.493299.471296.76560.02536.27
Minority Interest0.000.000.0017.2118.79
Long-Term Borrowings0.000.000.000.000.00
Secured Loans285.38431.5628.790.700.00
    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 - Banks247.85496.880.000.000.00
    Term Loans - Institutions116.130.0017.090.700.00
    Other Secured-78.60-65.3311.700.000.00
Unsecured Loans55.0054.245.0082.610.00
    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 - Others55.0054.245.0082.610.00
    Other Unsecured Loan0.000.000.000.000.00
Deferred Tax Assets / Liabilities110.93125.76-11.17-2.59-12.85
    Deferred Tax Assets53.7137.2211.172.6112.99
    Deferred Tax Liability164.64162.980.000.020.14
Other Long Term Liabilities87.1265.7659.570.000.00
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions18.7312.137.340.000.00
Total Non-Current Liabilities557.16689.4489.5280.72-12.85
Current Liabilities
Trade Payables3025.362835.431650.37280.12295.67
    Sundry Creditors3025.362835.431650.37280.12295.67
    Acceptances0.000.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities724.41858.59398.1349.10316.30
    Bank Overdraft / Short term credit0.000.000.0045.5635.76
    Advances received from customers339.76505.98344.800.00277.49
    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 Liabilities384.65352.6153.333.543.05
Short Term Borrowings5114.452061.14223.00103.912.66
    Secured ST Loans repayable on Demands4124.922061.14223.000.140.00
    Working Capital Loans- Sec4124.922061.1494.270.000.00
    Buyers Credits - Unsec0.000.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans-3135.39-2061.14-94.27103.772.66
Short Term Provisions172.77423.79156.682.682.46
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax164.92420.08155.072.682.46
    Provision for post retirement benefits0.000.000.000.000.00
    Preference Dividend0.000.000.000.000.00
    Other Provisions7.853.711.610.000.00
Total Current Liabilities9036.986178.942428.17435.81617.10
Total Liabilities14867.6310167.863814.461093.751159.31
ASSETS
Gross Block2470.552018.35264.874.187.64
Less: Accumulated Depreciation437.57221.5571.941.623.98
Less: Impairment of Assets0.000.000.000.000.00
Net Block2032.981796.80192.932.563.66
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress138.2745.2538.700.000.00
Non Current Investments0.000.000.0027.50321.83
Long Term Investment0.000.000.0027.50321.83
    Quoted0.000.000.001.98248.39
    Unquoted0.000.300.3025.5273.45
Long Term Loans & Advances364.9328.2215.470.000.00
Other Non Current Assets155.960.250.000.000.00
Total Non-Current Assets2692.581870.68247.2330.06325.50
Current Assets Loans & Advances
Currents Investments0.000.000.000.000.00
    Quoted0.000.000.000.000.00
    Unquoted0.000.000.000.000.00
Inventories7087.904545.731536.61240.4298.73
    Raw Materials2128.28833.020.000.000.00
    Work-in Progress644.10394.650.000.000.00
    Finished Goods1178.971331.660.000.000.00
    Packing Materials0.000.000.000.000.00
    Stores  and Spare0.000.000.000.000.00
    Other Inventory3136.551986.411536.61240.4298.73
Sundry Debtors3488.282559.261311.33360.39295.63
    Debtors more than Six months1131.47376.56225.37304.96238.77
    Debtors Others2462.522233.391106.6555.4356.85
Cash and Bank880.83402.80327.904.477.90
    Cash in hand1.791.471.022.093.47
    Balances at Bank879.04401.33300.232.384.43
    Other cash and bank balances0.000.0026.640.000.00
Other Current Assets47.5712.035.100.100.01
    Interest accrued on Investments2.390.380.060.000.00
    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 Expenses42.6011.274.280.100.01
    Other current_assets2.590.380.770.000.00
Short Term Loans and Advances670.47777.36373.28458.32431.55
    Advances recoverable in cash or in kind80.6537.25102.93284.89238.13
    Advance income tax and TDS115.19329.88108.800.000.00
    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 & Advances474.63410.23161.55173.43193.42
Total Current Assets12175.058297.183554.211063.69833.81
Net Current Assets (Including Current Investments)3138.072118.231126.04627.88216.72
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets14867.6310167.863814.461093.751159.31
Contingent Liabilities4.994.994.991.200.00
Total Debt5576.462644.07271.33187.222.66
Book Value217.62138.4056.85166.95159.19
Adjusted Book Value217.62138.4056.85166.95159.19

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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.