Balance Sheet

SMS PHARMACEUTICALS LTD.

NSE : SMSPHARMABSE : 532815ISIN CODE : INE812G01025Industry : Pharmaceuticals & DrugsHouse : Private
BSE208.15-0.55 (-0.26 %)
PREV CLOSE ( ) 208.70
OPEN PRICE ( ) 207.05
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 34918
TODAY'S LOW / HIGH ( )207.05 212.75
52 WK LOW / HIGH ( )75.1 219.3
NSE208.35-0.8 (-0.38 %)
PREV CLOSE( ) 209.15
OPEN PRICE ( ) 209.15
BID PRICE (QTY) 208.35 (2049)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 204037
TODAY'S LOW / HIGH( ) 208.00 213.00
52 WK LOW / HIGH ( )79.4 219.4
Select year
( in Million)
ParticularsMar2023Mar2022Mar2021Mar2020Mar2019
EQUITY AND LIABILITIES
Share Capital84.6584.6584.6584.6584.65
    Equity - Authorised120.00120.00120.00120.00120.00
    Equity - Issued84.6584.6584.6584.6584.65
    Equity Paid Up84.6584.6584.6584.6584.65
    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 Value1.001.001.001.001.00
Share Warrants & Outstandings0.000.000.000.000.00
Total Reserves4520.604618.234020.633397.703134.52
    Securities Premium698.18698.18698.18698.18698.18
    Capital Reserves0.000.000.000.000.00
    Profit & Loss Account Balance2876.492974.122476.521953.591790.41
    General Reserves930.43930.43830.43730.43630.43
    Other Reserves15.5015.5015.5015.5015.50
Reserve excluding Revaluation Reserve4520.604618.234020.633397.703134.52
Revaluation reserve0.000.000.000.000.00
Shareholder's Funds4605.254702.894105.283482.363219.17
Minority Interest0.000.000.000.000.00
Long-Term Borrowings0.000.000.000.000.00
Secured Loans1199.331483.021462.08670.21610.11
    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 - Banks669.17812.16811.81560.46568.31
    Term Loans - Institutions676.30810.32741.76338.900.00
    Other Secured-146.14-139.46-91.49-229.1541.80
Unsecured Loans12.0012.0012.0012.0012.00
    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 Loan12.0012.0012.0012.0012.00
Deferred Tax Assets / Liabilities410.20395.51538.53397.44306.18
    Deferred Tax Assets28.7033.8453.72137.51158.48
    Deferred Tax Liability438.90429.35592.25534.95464.67
Other Long Term Liabilities6.1421.1431.5547.800.00
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions14.0515.6618.4017.2615.18
Total Non-Current Liabilities1641.711927.332062.551144.71943.47
Current Liabilities
Trade Payables1131.48728.58654.40444.94476.99
    Sundry Creditors1131.48728.58654.40444.94476.99
    Acceptances0.000.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities469.34546.94583.07388.38233.22
    Bank Overdraft / Short term credit0.000.000.000.000.00
    Advances received from customers11.5312.5446.6093.2185.97
    Interest Accrued But Not Due0.000.000.007.060.00
    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 Liabilities457.81534.40536.47288.11147.25
Short Term Borrowings937.89679.12708.59611.55708.09
    Secured ST Loans repayable on Demands937.89679.12708.59611.55708.09
    Working Capital Loans- Sec937.89679.12708.59611.55708.09
    Buyers Credits - Unsec0.000.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans-937.89-679.12-708.59-611.55-708.09
Short Term Provisions10.97160.16168.2497.20142.20
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax0.55150.00160.0090.00135.00
    Provision for post retirement benefits0.000.000.000.000.00
    Preference Dividend0.000.000.000.000.00
    Other Provisions10.4210.168.247.207.20
Total Current Liabilities2549.692114.802114.291542.081560.50
Total Liabilities8796.658745.028282.136169.155723.14
ASSETS
Gross Block5755.465696.225587.993607.743395.68
Less: Accumulated Depreciation1635.291316.311014.36802.88583.11
Less: Impairment of Assets0.000.000.000.000.00
Net Block4120.184379.914573.632804.862812.57
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress331.91110.0467.44421.23183.01
Non Current Investments105.22215.27273.03258.10269.93
Long Term Investment105.22215.27273.03258.10269.93
    Quoted0.000.000.000.000.00
    Unquoted105.22215.27273.03258.10269.93
Long Term Loans & Advances106.9593.2390.97384.66225.49
Other Non Current Assets25.3626.0523.7722.4921.25
Total Non-Current Assets4689.624824.515028.843891.343512.24
Current Assets Loans & Advances
Currents Investments0.000.000.000.000.00
    Quoted0.000.000.000.000.00
    Unquoted0.000.000.000.000.00
Inventories2234.992510.981377.871292.001364.00
    Raw Materials786.58699.82696.68340.09545.58
    Work-in Progress1059.021189.46234.14439.17427.41
    Finished Goods321.01589.41253.25479.02340.11
    Packing Materials0.000.000.000.000.00
    Stores  and Spare0.000.000.000.000.00
    Other Inventory68.3932.29193.8133.7350.91
Sundry Debtors1483.46485.191056.80487.71260.23
    Debtors more than Six months16.908.4820.980.000.00
    Debtors Others1467.61477.761036.86487.97265.56
Cash and Bank74.70466.60405.1096.53148.77
    Cash in hand0.760.680.851.180.47
    Balances at Bank73.94465.92404.2595.35148.29
    Other cash and bank balances0.000.000.000.000.00
Other Current Assets60.0263.89191.84209.55267.30
    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 loans3.750.151.091.381.49
    Prepaid Expenses49.3333.0722.1818.6910.46
    Other current_assets6.9430.67168.58189.48255.34
Short Term Loans and Advances253.87393.85221.68192.01170.62
    Advances recoverable in cash or in kind35.2447.9131.7770.9831.46
    Advance income tax and TDS58.18194.49189.91121.04139.15
    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 & Advances160.45151.460.000.000.00
Total Current Assets4107.043920.513253.292277.812210.90
Net Current Assets (Including Current Investments)1557.351805.711139.00735.73650.41
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets8796.658745.028282.136169.155723.14
Contingent Liabilities27.5381.1970.1317.4330.68
Total Debt2525.132601.142505.151522.911437.69
Book Value54.4055.5648.5041.1438.03
Adjusted Book Value54.4055.5648.5041.1438.03

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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.