Balance Sheet

INDO-NATIONAL LTD.

NSE : NIPPOBATRYBSE : 504058ISIN CODE : INE567A01028Industry : BatteriesHouse : Lakhanpal
BSE727.6012.9 (+1.8 %)
PREV CLOSE ( ) 714.70
OPEN PRICE ( ) 741.05
BID PRICE (QTY) 726.00 (50)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 11448
TODAY'S LOW / HIGH ( )722.50 748.10
52 WK LOW / HIGH ( )318 856
NSE724.45-0.85 (-0.12 %)
PREV CLOSE( ) 725.30
OPEN PRICE ( ) 729.90
BID PRICE (QTY) 724.45 (220)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 52339
TODAY'S LOW / HIGH( ) 721.05 748.00
52 WK LOW / HIGH ( )316.05 857.8
Select year
( in Million)
ParticularsMar2023Mar2022Mar2021Mar2020Mar2019
EQUITY AND LIABILITIES
Share Capital37.5037.5037.5037.5037.50
    Equity - Authorised50.0050.0050.0050.0050.00
    Equity - Issued37.5037.5037.5037.5037.50
    Equity Paid Up37.5037.5037.5037.5037.50
    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 Value5.005.0010.0010.0010.00
Share Warrants & Outstandings0.000.000.000.000.00
Total Reserves2277.272364.472382.472105.432187.16
    Securities Premium98.1298.1298.1298.1298.12
    Capital Reserves0.000.000.000.000.00
    Profit & Loss Account Balance3.3790.56108.5781.52163.26
    General Reserves2175.782175.782175.781925.781925.78
    Other Reserves0.000.000.000.000.00
Reserve excluding Revaluation Reserve2277.272364.472382.472105.432187.16
Revaluation reserve0.000.000.000.000.00
Shareholder's Funds2314.772401.972419.972142.932224.66
Minority Interest304.34354.88306.44307.92220.70
Long-Term Borrowings0.000.000.000.000.00
Secured Loans232.40333.34317.07310.69359.19
    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 - Banks0.000.000.0082.8371.04
    Term Loans - Institutions0.000.000.000.000.00
    Other Secured232.40333.34317.07227.85288.15
Unsecured Loans56.5041.5041.5034.0038.91
    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 Currency0.000.000.000.0038.91
    Loans - Banks0.000.000.000.000.00
    Loans - Govt.0.000.000.000.000.00
    Loans - Others56.5041.5041.500.000.00
    Other Unsecured Loan0.000.000.0034.000.00
Deferred Tax Assets / Liabilities149.13186.10169.09152.19116.26
    Deferred Tax Assets212.59193.84187.44100.37133.58
    Deferred Tax Liability361.73379.94356.54252.56249.84
Other Long Term Liabilities18.5419.5821.7423.1412.64
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions108.40107.5893.0761.1153.37
Total Non-Current Liabilities564.97688.11642.48581.13580.37
Current Liabilities
Trade Payables691.28589.60629.85691.63563.74
    Sundry Creditors691.28589.60629.85691.63563.74
    Acceptances0.000.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities350.81462.01519.88480.80635.03
    Bank Overdraft / Short term credit0.000.000.000.000.00
    Advances received from customers4.3724.8738.35214.08212.45
    Interest Accrued But Not Due11.636.811.131.73108.10
    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 Liabilities334.81430.33480.40264.99314.48
Short Term Borrowings858.02539.71513.74705.97525.77
    Secured ST Loans repayable on Demands779.55462.84425.240.000.00
    Working Capital Loans- Sec779.55462.84425.240.000.00
    Buyers Credits - Unsec0.000.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans-701.08-385.96-336.75705.97525.77
Short Term Provisions63.5178.0299.1052.0360.43
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax1.890.010.140.000.00
    Provision for post retirement benefits0.000.0023.600.000.00
    Preference Dividend0.000.000.000.000.00
    Other Provisions61.6278.0275.3652.0360.43
Total Current Liabilities1963.621669.341762.571930.441784.97
Total Liabilities5147.705114.295131.464962.414810.70
ASSETS
Gross Block2952.772745.882303.992243.422056.01
Less: Accumulated Depreciation693.74591.13485.66359.36240.18
Less: Impairment of Assets0.000.000.000.000.00
Net Block2259.032154.751818.321884.071815.83
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress44.0119.6114.187.9947.71
Non Current Investments0.082.740.040.030.06
Long Term Investment0.082.740.040.030.06
    Quoted0.080.060.040.030.06
    Unquoted0.002.680.000.000.00
Long Term Loans & Advances49.8842.3526.9021.8217.08
Other Non Current Assets5.871.501.622.72238.85
Total Non-Current Assets2358.872220.941861.061916.622119.54
Current Assets Loans & Advances
Currents Investments0.000.000.000.000.00
    Quoted0.000.000.000.000.00
    Unquoted0.000.000.000.000.00
Inventories875.491164.46872.13875.85620.77
    Raw Materials314.64457.60286.88255.18221.85
    Work-in Progress105.6096.34124.29180.3689.82
    Finished Goods128.83260.46207.00180.75122.42
    Packing Materials0.000.000.000.000.00
    Stores  and Spare70.3063.3460.3554.0941.17
    Other Inventory256.12286.71193.61205.47145.51
Sundry Debtors1255.52947.171507.941159.111367.55
    Debtors more than Six months80.3357.5052.146.2226.51
    Debtors Others1180.80895.021459.471155.521345.14
Cash and Bank233.81315.46444.31553.80511.22
    Cash in hand0.580.450.530.820.32
    Balances at Bank233.23315.01293.78371.67341.48
    Other cash and bank balances0.000.00150.00181.31169.42
Other Current Assets53.4140.1933.469.855.85
    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 loans0.000.000.000.000.00
    Prepaid Expenses26.4522.8418.357.735.13
    Other current_assets26.9617.3515.122.130.71
Short Term Loans and Advances370.60426.08412.55447.18185.78
    Advances recoverable in cash or in kind57.8883.38109.68141.39121.62
    Advance income tax and TDS38.0630.26280.0020.022.28
    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 & Advances274.66312.4422.88285.7761.88
Total Current Assets2788.832893.353270.393045.792691.16
Net Current Assets (Including Current Investments)825.201224.011507.831115.35906.19
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets5147.705114.295131.464962.414810.70
Contingent Liabilities1027.791038.081283.471167.671239.93
Total Debt1316.921237.271232.031214.121098.29
Book Value308.64320.26645.33571.45593.24
Adjusted Book Value308.64320.26322.66285.72296.62

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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.