Balance Sheet

BHARAT RASAYAN LTD.

NSE : BHARATRASBSE : 590021ISIN CODE : INE838B01013Industry : Pesticides & AgrochemicalsHouse : Private
BSE9535.90-42.9 (-0.45 %)
PREV CLOSE ( ) 9578.80
OPEN PRICE ( ) 9777.00
BID PRICE (QTY) 9533.85 (8)
OFFER PRICE (QTY) 9570.90 (7)
VOLUME 87
TODAY'S LOW / HIGH ( )9516.00 9777.00
52 WK LOW / HIGH ( )8351.05 10525
NSE9546.00-66.25 (-0.69 %)
PREV CLOSE( ) 9612.25
OPEN PRICE ( ) 9614.30
BID PRICE (QTY) 9543.05 (1)
OFFER PRICE (QTY) 9552.60 (2)
VOLUME 202
TODAY'S LOW / HIGH( ) 9520.00 9667.95
52 WK LOW / HIGH ( )8332.75 10599
Select year
( in Million)
ParticularsMar2023Mar2022Mar2021Mar2020Mar2019
EQUITY AND LIABILITIES
Share Capital41.5541.5542.4942.4942.49
    Equity - Authorised200.00200.00200.00200.00200.00
    Equity - Issued41.5541.5542.4942.4942.49
    Equity Paid Up41.5541.5542.4942.4942.49
    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 & Outstandings0.000.000.000.000.00
Total Reserves8891.537658.637230.375598.704045.58
    Securities Premium0.000.000.000.000.00
    Capital Reserves0.000.000.000.000.00
    Profit & Loss Account Balance8890.607657.706813.855182.183629.07
    General Reserves0.000.00416.52416.52416.52
    Other Reserves0.940.940.000.000.00
Reserve excluding Revaluation Reserve8891.537658.637230.375598.704045.58
Revaluation reserve0.000.000.000.000.00
Shareholder's Funds8933.087700.187272.855641.194088.07
Minority Interest0.000.000.000.000.00
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 Loans0.0010.000.00220.00400.00
    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 - Others0.0010.000.00220.00400.00
    Other Unsecured Loan0.000.000.000.000.00
Deferred Tax Assets / Liabilities84.1388.4690.20104.35129.41
    Deferred Tax Assets7.397.416.878.863.83
    Deferred Tax Liability91.5195.8797.07113.21133.24
Other Long Term Liabilities0.000.000.000.000.00
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions13.8612.9212.4918.898.87
Total Non-Current Liabilities97.98111.38102.70343.24538.28
Current Liabilities
Trade Payables748.11681.59611.94392.38445.67
    Sundry Creditors748.11681.59611.94392.38445.67
    Acceptances0.000.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities652.20604.27444.19394.41369.86
    Bank Overdraft / Short term credit0.000.000.000.000.00
    Advances received from customers92.75121.275.488.991.77
    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 Liabilities559.45483.00438.71385.42368.08
Short Term Borrowings279.371726.14584.46718.572069.94
    Secured ST Loans repayable on Demands254.04776.14384.46273.44791.51
    Working Capital Loans- Sec254.04776.14384.46273.44791.51
    Buyers Credits - Unsec0.000.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans-228.71173.86-184.46171.68486.92
Short Term Provisions45.6774.6162.8228.9945.13
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax42.2871.5660.6325.7143.39
    Provision for post retirement benefits0.000.000.000.000.00
    Preference Dividend0.000.000.000.000.00
    Other Provisions3.383.042.193.281.74
Total Current Liabilities1725.363086.601703.401534.352930.60
Total Liabilities10756.4210898.169078.957518.787556.96
ASSETS
Gross Block4487.344266.873650.983516.942757.62
Less: Accumulated Depreciation2241.691988.151742.111484.491256.19
Less: Impairment of Assets0.000.000.000.000.00
Net Block2245.652278.721908.872032.451501.43
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress106.25112.29177.23178.85353.71
Non Current Investments370.19433.47444.9690.880.88
Long Term Investment370.19433.47444.9690.880.88
    Quoted0.000.000.000.000.00
    Unquoted370.19433.47444.9690.880.88
Long Term Loans & Advances105.8063.9943.9830.9964.96
Other Non Current Assets0.000.000.000.000.00
Total Non-Current Assets2827.892888.472575.032333.171920.97
Current Assets Loans & Advances
Currents Investments300.120.001059.150.000.00
    Quoted0.000.000.000.000.00
    Unquoted300.120.001059.150.000.00
Inventories3231.112772.001685.581603.262102.22
    Raw Materials1022.13789.65642.90655.09767.22
    Work-in Progress0.000.000.000.000.00
    Finished Goods1955.041800.39949.75874.751278.32
    Packing Materials0.000.000.000.000.00
    Stores  and Spare253.93181.9792.9373.4256.67
    Other Inventory0.000.000.000.000.00
Sundry Debtors3250.424637.212955.892505.882790.87
    Debtors more than Six months4.3414.232.670.000.00
    Debtors Others3246.084622.982953.212505.882790.87
Cash and Bank336.3062.76328.80511.7594.16
    Cash in hand1.191.040.770.530.49
    Balances at Bank335.1061.72328.03511.2293.67
    Other cash and bank balances0.000.000.000.000.00
Other Current Assets82.1732.06256.53215.74350.98
    Interest accrued on Investments2.023.633.055.363.95
    Interest accrued on Debentures0.000.000.000.000.00
    Deposits with Government0.000.000.000.000.00
    Interest accrued and or due on loans0.390.270.000.000.00
    Prepaid Expenses16.2013.3510.988.978.26
    Other current_assets63.5714.81242.50201.41338.77
Short Term Loans and Advances728.43505.67217.97348.98297.76
    Advances recoverable in cash or in kind180.48218.81164.67298.63277.81
    Advance income tax and TDS20.2242.6032.4018.5118.51
    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 & Advances527.73244.2620.9131.841.44
Total Current Assets7928.548009.706503.925185.615635.99
Net Current Assets (Including Current Investments)6203.184923.094800.523651.262705.39
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets10756.4210898.169078.957518.787556.96
Contingent Liabilities341.97198.21193.21181.17177.84
Total Debt279.371736.14584.46938.572469.94
Book Value2149.861853.141711.781327.74962.19
Adjusted Book Value2149.861853.141711.781327.74962.19

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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.