Balance Sheet

ION EXCHANGE (INDIA) LTD.

NSE : IONEXCHANGBSE : 500214ISIN CODE : INE570A01022Industry : Engineering - Industrial EquipmentsHouse : Private
BSE633.854.9 (+0.78 %)
PREV CLOSE ( ) 628.95
OPEN PRICE ( ) 628.95
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 7180
TODAY'S LOW / HIGH ( )628.95 643.15
52 WK LOW / HIGH ( )407 767
NSE633.353.9 (+0.62 %)
PREV CLOSE( ) 629.45
OPEN PRICE ( ) 634.50
BID PRICE (QTY) 633.35 (186)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 130756
TODAY'S LOW / HIGH( ) 630.25 642.95
52 WK LOW / HIGH ( )406.95 768.4
Select year
( in Million)
ParticularsMar2024Mar2023Mar2022Mar2021Mar2020
EQUITY AND LIABILITIES
Share Capital142.29142.29142.29142.29142.29
    Equity - Authorised320.00170.00170.00170.00170.00
    Equity - Issued142.29142.29142.29142.29142.29
    Equity Paid Up142.29142.29142.29142.29142.29
    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 Value1.0010.0010.0010.0010.00
Share Warrants & Outstandings0.000.000.000.000.00
Total Reserves10036.788192.626414.324916.113489.17
    Securities Premium833.48833.48833.48833.48833.48
    Capital Reserves25.7525.7525.7525.7525.75
    Profit & Loss Account Balance9132.427293.465519.964026.692590.49
    General Reserves271.98271.98271.98271.98271.98
    Other Reserves-226.85-232.05-236.85-241.79-232.53
Reserve excluding Revaluation Reserve10036.788192.626414.324916.113489.17
Revaluation reserve0.000.000.000.000.00
Shareholder's Funds10179.078334.916556.615058.393631.46
Minority Interest19.0023.09-8.27-1.2520.26
Long-Term Borrowings0.000.000.000.000.00
Secured Loans1090.54156.76117.2179.50187.53
    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 - Banks840.22113.59171.71101.43162.39
    Term Loans - Institutions398.88126.4031.3872.94114.47
    Other Secured-148.56-83.24-85.89-94.87-89.33
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 / Liabilities8.54-108.25-91.00-53.49-10.22
    Deferred Tax Assets193.04175.84181.72188.92147.93
    Deferred Tax Liability201.5867.5990.71135.43137.71
Other Long Term Liabilities259.79126.47123.20138.26191.64
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions261.30238.95189.84170.47175.80
Total Non-Current Liabilities1620.18413.93339.24334.74544.75
Current Liabilities
Trade Payables6946.265512.535234.895353.174935.59
    Sundry Creditors6946.265512.535234.895353.174935.59
    Acceptances0.000.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities5378.374600.723545.782998.493725.22
    Bank Overdraft / Short term credit0.000.000.000.000.00
    Advances received from customers4179.303794.412879.942365.543098.38
    Interest Accrued But Not Due0.061.681.820.932.48
    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 Liabilities1199.00804.63664.01632.03624.36
Short Term Borrowings122.17274.87268.99325.92722.51
    Secured ST Loans repayable on Demands102.61269.07209.41250.72671.50
    Working Capital Loans- Sec12.05187.67207.84250.72671.50
    Buyers Credits - Unsec0.000.000.0024.6236.49
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans7.51-181.86-148.27-200.14-656.98
Short Term Provisions144.04125.42223.49310.13228.16
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax60.1759.17150.13257.63171.26
    Provision for post retirement benefits0.000.000.000.000.00
    Preference Dividend0.000.000.000.000.00
    Other Provisions83.8766.2573.3652.5056.90
Total Current Liabilities12590.8410513.549273.148987.719611.48
Total Liabilities24409.0819285.4716160.7214379.5913807.94
ASSETS
Gross Block5362.763540.483033.422763.122529.54
Less: Accumulated Depreciation1697.391386.341112.37865.76589.15
Less: Impairment of Assets0.000.000.000.000.00
Net Block3665.382154.151921.051897.351940.39
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress606.80419.47200.36145.98115.08
Non Current Investments116.9695.1883.4442.7244.57
Long Term Investment116.9695.1883.4442.7244.57
    Quoted0.000.000.000.000.00
    Unquoted116.9695.1883.4442.7244.57
Long Term Loans & Advances474.66291.47434.27304.65349.96
Other Non Current Assets38.9146.1352.8559.1164.92
Total Non-Current Assets4902.703006.392691.972449.812514.93
Current Assets Loans & Advances
Currents Investments5.363.173.172.371.11
    Quoted5.363.173.172.371.11
    Unquoted0.000.000.000.000.00
Inventories2365.372222.591809.601275.951345.00
    Raw Materials1025.98929.70646.52390.90505.61
    Work-in Progress276.43357.39221.73140.20166.98
    Finished Goods716.75648.30739.73604.95478.87
    Packing Materials0.000.000.000.000.00
    Stores  and Spare161.79123.0688.2063.9080.03
    Other Inventory184.43164.14113.4175.99113.51
Sundry Debtors9347.806967.935077.014489.605018.75
    Debtors more than Six months1211.38903.33752.50790.680.00
    Debtors Others8351.986258.624518.533886.835149.36
Cash and Bank5878.965479.695358.965053.793730.81
    Cash in hand9.9523.077.425.3611.40
    Balances at Bank5869.015456.625351.535048.433719.41
    Other cash and bank balances0.000.000.000.000.00
Other Current Assets331.87381.24405.13288.41408.55
    Interest accrued on Investments142.25132.49116.5994.45225.69
    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 Expenses134.86128.62114.5970.7570.05
    Other current_assets54.76120.13173.94123.21112.80
Short Term Loans and Advances1577.021224.46814.90819.65788.79
    Advances recoverable in cash or in kind922.97581.73291.92256.65457.07
    Advance income tax and TDS10.710.363.126.7214.56
    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 & Advances643.34642.37519.86556.29317.16
Total Current Assets19506.3816279.0713468.7511929.7811293.01
Net Current Assets (Including Current Investments)6915.545765.544195.612942.071681.53
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets24409.0819285.4716160.7214379.5913807.94
Contingent Liabilities409.78642.91580.68642.98528.41
Total Debt1375.81524.84480.83513.841018.55
Book Value71.54585.78460.80355.50255.22
Adjusted Book Value71.5458.5846.0835.5525.52

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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.