Balance Sheet

MAHINDRA EPC IRRIGATION LTD.

NSE : MAHEPCBSE : 523754ISIN CODE : INE215D01010Industry : Engineering - Industrial EquipmentsHouse : Mahindra & Mahindra
BSE140.751.85 (+1.33 %)
PREV CLOSE ( ) 138.90
OPEN PRICE ( ) 140.80
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 11087
TODAY'S LOW / HIGH ( )135.80 141.90
52 WK LOW / HIGH ( )89.73 162.25
NSE140.902.05 (+1.48 %)
PREV CLOSE( ) 138.85
OPEN PRICE ( ) 140.90
BID PRICE (QTY) 140.90 (50)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 81640
TODAY'S LOW / HIGH( ) 135.95 142.00
52 WK LOW / HIGH ( )86.25 162.8
Select year
( in Million)
ParticularsMar2023Mar2022Mar2021Mar2020Mar2019
EQUITY AND LIABILITIES
Share Capital278.90278.40278.42277.84277.48
    Equity - Authorised320.00320.00320.00320.00320.00
    Equity - Issued278.90278.40278.43277.86277.50
    Equity Paid Up278.90278.40278.40277.82277.46
    Equity Shares Forfeited0.000.000.020.020.02
    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 & Outstandings6.9012.506.369.428.88
Total Reserves1348.401462.901576.071415.461213.37
    Securities Premium948.60942.90942.83936.71931.53
    Capital Reserves4.004.004.004.004.00
    Profit & Loss Account Balance353.30473.50586.70432.21235.30
    General Reserves42.5042.5042.5442.5442.54
    Other Reserves0.000.000.000.000.00
Reserve excluding Revaluation Reserve1348.401462.901576.071415.461213.37
Revaluation reserve0.000.000.000.000.00
Shareholder's Funds1634.201753.801860.851702.711499.73
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 Loans0.000.000.000.000.85
    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 Loan0.000.000.000.000.85
Deferred Tax Assets / Liabilities-120.30-82.80-57.88-53.11-37.07
    Deferred Tax Assets139.40103.5081.6978.3869.06
    Deferred Tax Liability19.1020.7023.8225.2732.00
Other Long Term Liabilities1.000.000.000.300.00
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions4.207.203.973.708.75
Total Non-Current Liabilities-115.10-75.60-53.91-49.11-27.47
Current Liabilities
Trade Payables567.20620.30642.11655.45525.15
    Sundry Creditors567.20620.30642.11655.45525.15
    Acceptances0.000.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities152.60136.30136.50104.54105.26
    Bank Overdraft / Short term credit0.000.000.000.000.00
    Advances received from customers15.7010.9026.7414.2611.06
    Interest Accrued But Not Due17.7016.6017.8414.3021.77
    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 Liabilities119.20108.8091.9275.9972.43
Short Term Borrowings150.00251.900.00130.0032.75
    Secured ST Loans repayable on Demands150.00251.900.00130.0032.75
    Working Capital Loans- Sec150.00251.900.00130.0032.75
    Buyers Credits - Unsec0.000.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans-150.00-251.900.00-130.00-32.75
Short Term Provisions22.7028.5032.5238.6339.73
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax0.000.000.007.1217.66
    Provision for post retirement benefits0.000.000.000.000.00
    Preference Dividend0.000.000.000.000.00
    Other Provisions22.7028.5032.5231.5122.07
Total Current Liabilities892.501037.00811.13928.63702.89
Total Liabilities2411.602715.202618.072582.232175.16
ASSETS
Gross Block784.10772.70772.57762.57698.07
Less: Accumulated Depreciation567.40543.10516.47486.81453.65
Less: Impairment of Assets0.000.000.000.000.00
Net Block216.70229.60256.10275.75244.42
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress1.000.501.351.000.00
Non Current Investments4.807.6011.7114.0416.50
Long Term Investment4.807.6011.7114.0416.50
    Quoted0.000.000.000.000.00
    Unquoted4.807.6011.7114.0416.50
Long Term Loans & Advances224.30440.60371.06386.23258.13
Other Non Current Assets0.700.400.860.5330.81
Total Non-Current Assets447.50680.30642.71677.54549.87
Current Assets Loans & Advances
Currents Investments0.000.000.000.000.00
    Quoted0.000.000.000.000.00
    Unquoted0.000.000.000.000.00
Inventories402.20360.50342.91358.76261.38
    Raw Materials193.10207.20213.74204.96130.10
    Work-in Progress42.3044.9023.5619.6014.58
    Finished Goods164.4099.4091.39113.1284.53
    Packing Materials0.000.000.000.000.00
    Stores  and Spare0.000.000.000.000.00
    Other Inventory2.409.0014.2221.0932.17
Sundry Debtors1137.501380.901396.091286.841247.43
    Debtors more than Six months640.70929.70955.400.000.00
    Debtors Others674.50565.00545.761376.791313.64
Cash and Bank70.3021.4061.47128.3729.24
    Cash in hand0.000.000.020.030.01
    Balances at Bank53.6021.4061.45128.3429.22
    Other cash and bank balances16.700.000.000.000.00
Other Current Assets8.005.403.6413.313.96
    Interest accrued on Investments0.000.000.000.931.03
    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 Expenses2.603.103.473.332.93
    Other current_assets5.402.300.179.060.00
Short Term Loans and Advances346.10266.70171.24117.4183.29
    Advances recoverable in cash or in kind110.2064.0039.5728.7620.74
    Advance income tax and TDS0.000.000.000.000.00
    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 & Advances235.90202.70131.6788.6562.55
Total Current Assets1964.102034.901975.361904.681625.29
Net Current Assets (Including Current Investments)1071.60997.901164.23976.06922.40
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets2411.602715.202618.072582.232175.16
Contingent Liabilities94.2094.90131.80115.8869.33
Total Debt150.00251.900.00130.0034.21
Book Value58.3562.5566.6160.9553.73
Adjusted Book Value58.3562.5566.6160.9553.73

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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.