Balance Sheet

GKB OPHTHALMICS LTD.

NSE : NABSE : 533212ISIN CODE : INE265D01015Industry : Medical Equipment/Supplies/AccessoriesHouse : GKB
BSE115.765.23 (+4.73 %)
PREV CLOSE ( ) 110.53
OPEN PRICE ( ) 115.50
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 115.76 (6)
VOLUME 135560
TODAY'S LOW / HIGH ( )111.27 126.00
52 WK LOW / HIGH ( ) 74.1127.95
NSE
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( in Million)
ParticularsMar2023Mar2022Mar2021Mar2020Mar2019
EQUITY AND LIABILITIES
Share Capital50.4150.4150.4150.4146.41
    Equity - Authorised70.0070.0070.0070.0070.00
    Equity - Issued50.8750.8750.8750.8746.87
    Equity Paid Up50.4150.4150.4150.4146.41
    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 & Outstandings0.000.000.000.0029.06
Total Reserves576.53580.55576.12542.11472.59
    Securities Premium204.45200.24198.39148.8990.89
    Capital Reserves17.8917.8917.8917.894.33
    Profit & Loss Account Balance313.47294.62269.08273.13291.52
    General Reserves80.2478.3655.3765.0665.06
    Other Reserves-39.52-10.5635.3937.1420.80
Reserve excluding Revaluation Reserve576.53580.55576.12542.11472.59
Revaluation reserve0.000.000.000.000.00
Shareholder's Funds626.93630.96626.52592.51548.06
Minority Interest46.0443.2036.510.000.00
Long-Term Borrowings0.000.000.000.000.00
Secured Loans11.7016.1610.000.000.00
    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 Secured11.7016.1610.000.000.00
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 / Liabilities0.001.591.764.874.52
    Deferred Tax Assets20.5520.0719.9016.7917.14
    Deferred Tax Liability20.5521.6621.6621.6621.66
Other Long Term Liabilities0.000.000.000.000.00
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions62.6760.1149.6148.6847.66
Total Non-Current Liabilities74.3777.8661.3853.5552.18
Current Liabilities
Trade Payables237.94255.66237.84237.70211.80
    Sundry Creditors237.94255.66237.84237.70211.80
    Acceptances0.000.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities72.2531.1629.4320.3114.05
    Bank Overdraft / Short term credit0.000.000.000.000.00
    Advances received from customers47.251.961.050.831.82
    Interest Accrued But Not Due0.080.000.000.000.00
    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 Liabilities24.9229.2028.3819.4812.23
Short Term Borrowings96.4696.20103.17151.16140.54
    Secured ST Loans repayable on Demands96.4696.20103.1799.91100.36
    Working Capital Loans- Sec96.4696.20103.1799.91100.36
    Buyers Credits - Unsec0.000.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans-96.46-96.20-103.17-48.66-60.18
Short Term Provisions6.053.9210.724.675.08
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax1.800.000.000.000.00
    Provision for post retirement benefits0.000.000.000.000.00
    Preference Dividend0.000.000.000.000.00
    Other Provisions4.263.9210.724.675.08
Total Current Liabilities412.69386.93381.16413.84371.47
Total Liabilities1160.031138.951105.561059.90971.71
ASSETS
Gross Block460.33467.71457.75526.16484.08
Less: Accumulated Depreciation269.98241.20220.23262.85225.58
Less: Impairment of Assets0.000.000.000.000.00
Net Block190.35226.51237.52263.31258.50
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress39.4534.1312.290.000.00
Non Current Investments18.8819.6917.6311.405.29
Long Term Investment18.8819.6917.6311.405.29
    Quoted0.000.000.000.000.00
    Unquoted18.8819.6917.6311.405.29
Long Term Loans & Advances75.32102.9797.7156.7068.06
Other Non Current Assets0.720.310.380.900.53
Total Non-Current Assets324.72383.61365.53332.31332.39
Current Assets Loans & Advances
Currents Investments0.010.013.200.120.11
    Quoted0.000.000.000.000.00
    Unquoted0.010.013.200.120.11
Inventories387.40377.04354.11304.18277.35
    Raw Materials22.8915.3424.0114.6229.48
    Work-in Progress1.781.701.891.842.66
    Finished Goods25.0825.8629.8420.1535.25
    Packing Materials1.501.271.341.161.13
    Stores  and Spare9.368.5310.219.248.85
    Other Inventory326.79324.33286.83257.18199.98
Sundry Debtors277.39195.07194.76249.17235.37
    Debtors more than Six months40.1129.9240.200.000.00
    Debtors Others244.13171.32162.27258.08240.50
Cash and Bank144.54163.97172.83138.68100.44
    Cash in hand0.230.250.220.560.52
    Balances at Bank144.31163.72172.61138.1299.92
    Other cash and bank balances0.000.000.000.000.00
Other Current Assets17.6811.669.286.805.86
    Interest accrued on Investments11.476.352.420.440.35
    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 Expenses6.215.315.865.364.51
    Other current_assets0.000.001.001.001.00
Short Term Loans and Advances8.307.605.8528.6420.19
    Advances recoverable in cash or in kind2.323.252.162.522.20
    Advance income tax and TDS0.000.001.540.000.00
    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 & Advances5.984.352.1526.1217.98
Total Current Assets835.31755.35740.03727.59639.32
Net Current Assets (Including Current Investments)422.62368.41358.87313.75267.85
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets1160.031138.951105.561059.90971.71
Contingent Liabilities163.87173.20197.84197.83203.64
Total Debt112.16117.55119.72152.08141.00
Book Value124.38125.18124.30117.55111.84
Adjusted Book Value124.38125.18124.30117.55111.84

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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.