Balance Sheet

EPIGRAL LTD.

NSE : EPIGRALBSE : 543332ISIN CODE : INE071N01016Industry : ChemicalsHouse : Meghmani
BSE1304.70-24.1 (-1.81 %)
PREV CLOSE ( ) 1328.80
OPEN PRICE ( ) 1319.40
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 13022
TODAY'S LOW / HIGH ( )1300.00 1339.15
52 WK LOW / HIGH ( )870 1438.75
NSE1307.20-25.8 (-1.94 %)
PREV CLOSE( ) 1333.00
OPEN PRICE ( ) 1318.00
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 1307.20 (185)
VOLUME 86971
TODAY'S LOW / HIGH( ) 1300.00 1338.80
52 WK LOW / HIGH ( )862.05 1443.25
Select year
( in Million)
ParticularsMar2023Mar2022Mar2021
EQUITY AND LIABILITIES
Share Capital415.50415.502524.73
    Equity - Authorised1205.001205.001205.00
    Equity - Issued415.50415.50415.53
    Equity Paid Up415.50415.50415.53
    Equity Shares Forfeited0.000.000.00
    Adjustments to Equity0.000.000.00
    Preference Capital Paid Up0.000.002109.20
    Face Value10.0010.0010.00
Share Warrants & Outstandings0.000.000.00
Total Reserves10275.506844.194316.61
    Securities Premium0.000.000.00
    Capital Reserves-2466.80-2466.80-2466.83
    Profit & Loss Account Balance12742.309310.996783.44
    General Reserves0.000.000.00
    Other Reserves0.000.000.00
Reserve excluding Revaluation Reserve10275.506844.194316.61
Revaluation reserve0.000.000.00
Shareholder's Funds10691.007259.706841.34
Minority Interest0.000.000.00
Long-Term Borrowings0.000.000.00
Secured Loans5446.407681.443404.67
    Non Convertible Debentures0.000.000.00
    Converible Debentures & Bonds0.000.000.00
    Packing Credit - Bank0.000.000.00
    Inter Corporate & Security Deposit0.000.000.00
    Term Loans - Banks4346.405167.992581.47
    Term Loans - Institutions0.00404.26823.20
    Other Secured1100.002109.200.00
Unsecured Loans0.000.000.00
    Fixed Deposits - Public0.000.000.00
    Loans and advances from subsidiaries0.000.000.00
    Inter Corporate Deposits (Unsecured)0.000.000.00
    Foreign Currency Convertible Notes0.000.000.00
    Long Term Loan in Foreign Currency0.000.000.00
    Loans - Banks0.000.000.00
    Loans - Govt.0.000.000.00
    Loans - Others0.000.000.00
    Other Unsecured Loan0.000.000.00
Deferred Tax Assets / Liabilities1667.34917.51308.05
    Deferred Tax Assets588.28519.75962.91
    Deferred Tax Liability2255.621437.271270.96
Other Long Term Liabilities13.4926.1830.60
Long Term Trade Payables0.000.000.00
Long Term Provisions27.2128.9316.29
Total Non-Current Liabilities7154.458654.073759.61
Current Liabilities
Trade Payables1101.73881.05730.49
    Sundry Creditors1101.73881.05730.49
    Acceptances0.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.00
Other Current Liabilities4455.573544.412403.26
    Bank Overdraft / Short term credit9.350.004.83
    Advances received from customers15.598.098.55
    Interest Accrued But Not Due192.91184.1733.21
    Share Application Money0.000.000.00
    Current maturity of Debentures & Bonds0.000.000.00
    Current maturity - Others0.000.000.00
    Other Liabilities4237.723352.152356.67
Short Term Borrowings917.09801.43750.35
    Secured ST Loans repayable on Demands917.09801.43750.35
    Working Capital Loans- Sec917.09801.43750.35
    Buyers Credits - Unsec0.000.000.00
    Commercial Borrowings- Unsec0.000.000.00
    Other Unsecured Loans-917.09-801.43-750.35
Short Term Provisions2.5296.011.97
    Proposed Equity Dividend0.000.000.00
    Provision for Corporate Dividend Tax0.000.000.00
    Provision for Tax0.9694.220.96
    Provision for post retirement benefits0.000.000.00
    Preference Dividend0.000.000.00
    Other Provisions1.561.791.00
Total Current Liabilities6476.915322.903886.07
Total Liabilities24322.3521236.6614487.02
ASSETS
Gross Block23197.0114745.4114236.89
Less: Accumulated Depreciation5156.514067.113213.79
Less: Impairment of Assets0.000.000.00
Net Block18040.5010678.3011023.11
Lease Adjustment A/c0.000.000.00
Capital Work in Progress1581.035892.541258.37
Non Current Investments205.480.000.00
Long Term Investment205.480.000.00
    Quoted0.000.000.00
    Unquoted205.480.000.00
Long Term Loans & Advances295.98178.49350.23
Other Non Current Assets4.3817.8942.39
Total Non-Current Assets20127.3616767.2212674.10
Current Assets Loans & Advances
Currents Investments0.000.000.00
    Quoted0.000.000.00
    Unquoted0.000.000.00
Inventories2118.281541.39539.60
    Raw Materials574.461137.97185.64
    Work-in Progress4.810.000.00
    Finished Goods964.5675.5590.78
    Packing Materials12.989.457.66
    Stores  and Spare423.72318.41241.38
    Other Inventory137.760.0014.14
Sundry Debtors1663.222563.241188.37
    Debtors more than Six months0.703.6417.69
    Debtors Others1662.522559.601172.52
Cash and Bank151.08250.856.80
    Cash in hand0.150.090.13
    Balances at Bank150.93250.762.58
    Other cash and bank balances0.000.004.09
Other Current Assets185.0338.6731.62
    Interest accrued on Investments0.000.000.09
    Interest accrued on Debentures0.000.000.00
    Deposits with Government0.000.000.00
    Interest accrued and or due on loans0.000.000.00
    Prepaid Expenses18.5310.0112.70
    Other current_assets166.5028.6518.83
Short Term Loans and Advances77.3875.2946.53
    Advances recoverable in cash or in kind55.1656.0827.47
    Advance income tax and TDS0.000.000.00
    Amounts due from directors0.000.000.00
    Due From Subsidiaries0.000.000.00
    Inter corporate deposits0.000.000.00
    Corporate Deposits0.000.000.00
    Other Loans & Advances22.2219.2219.06
Total Current Assets4194.994469.441812.92
Net Current Assets (Including Current Investments)-2281.91-853.46-2073.15
Miscellaneous Expenses not written off0.000.000.00
Total Assets24322.3521236.6614487.02
Contingent Liabilities437.49791.35129.53
Total Debt8761.449893.625383.11
Book Value257.30174.72113.88
Adjusted Book Value257.30174.72113.88

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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.