Balance Sheet

SPANDANA SPHOORTY FINANCIAL LTD.

NSE : SPANDANABSE : 542759ISIN CODE : INE572J01011Industry : Finance - NBFCHouse : Private
BSE880.40-7.6 (-0.86 %)
PREV CLOSE ( ) 888.00
OPEN PRICE ( ) 901.95
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 7732
TODAY'S LOW / HIGH ( )873.90 901.95
52 WK LOW / HIGH ( )581.9 1243.1
NSE880.10-9.25 (-1.04 %)
PREV CLOSE( ) 889.35
OPEN PRICE ( ) 894.70
BID PRICE (QTY) 880.10 (22)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 70274
TODAY'S LOW / HIGH( ) 874.20 894.70
52 WK LOW / HIGH ( )581 1243.2
Select year
( in Million)
ParticularsMar2023Mar2022Mar2021Mar2020Mar2019
EQUITY AND LIABILITIES
Share Capital709.83690.95643.15643.15596.34
    Equity - Authorised9000.009000.009000.009000.009000.00
    Â Equity - Issued709.83690.95643.15643.15596.34
    Equity Paid Up709.83690.95643.15643.15596.34
    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 & Outstandings447.17950.88151.5564.1741.25
Total Reserves29833.1629233.8526696.0925552.2218256.77
    Securities Premium22185.1221339.2919199.9119199.8615414.96
    Capital Reserves0.000.000.000.000.00
    Profit & Loss Account Balance2902.362816.652271.951105.43-1722.67
    General Reserves110.2873.2223.2823.2823.28
    Other Reserves4635.405004.695200.955223.654541.20
Reserve excluding Revaluation Reserve29833.1629233.8526696.0925552.2218256.77
Revaluation reserve0.000.000.000.000.00
Shareholder's Funds30990.1630875.6827490.7926259.5418894.36
Minority Interest2.3223.7720.1812.929.22
Long-Term Borrowings0.000.000.000.000.00
Secured Loans60542.9237519.2053530.8329999.4129262.33
    Non Convertible Debentures23660.2317041.2413244.862378.115787.88
    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 - Banks24388.8717199.3233818.0124369.7018016.66
    Term Loans - Institutions10847.823278.646467.963251.605457.79
    Other Secured1646.000.000.000.000.00
Unsecured Loans199.77201.87201.83203.28415.04
    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 - Banks199.77201.87201.83201.67201.56
    Loans - Govt.0.000.000.000.000.00
    Loans - Others0.000.000.001.611.38
    Other Unsecured Loan0.000.000.000.00212.10
Deferred Tax Assets / Liabilities-1969.11-1842.05-1047.49-70.32-1999.79
    Deferred Tax Assets2079.301917.671274.97629.192313.74
    Deferred Tax Liability110.1975.62227.48558.87313.95
Other Long Term Liabilities0.000.000.000.000.00
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions55.8940.1516.5028.003.59
Total Non-Current Liabilities58829.4735919.1752701.6730160.3727681.17
Current Liabilities
Trade Payables0.000.000.000.000.00
    Sundry Creditors0.000.000.000.000.00
    Acceptances0.000.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities1987.851821.083111.002573.35669.70
    Bank Overdraft / Short term credit0.000.000.000.000.00
    Advances received from customers0.000.000.000.000.00
    Interest Accrued But Not Due0.000.000.000.000.00
    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 Liabilities1987.851821.083111.002573.35669.70
Short Term Borrowings0.000.000.0050.210.00
    Secured ST Loans repayable on Demands0.000.000.0050.210.00
    Working Capital Loans- Sec0.000.000.0050.210.00
    Buyers Credits - Unsec0.000.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans0.000.000.00-50.210.00
Short Term Provisions47.10281.621398.16647.0762.83
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax40.23281.621398.16647.0762.83
    Provision for post retirement benefits0.000.000.000.000.00
    Preference Dividend0.000.000.000.000.00
    Other Provisions6.870.000.000.000.00
Total Current Liabilities2034.952102.704509.163270.63732.53
Total Liabilities91856.9068921.3284721.8059703.4647317.28
ASSETS
Loans (Non - Current Assets)77598.0655183.8369330.4249767.0542677.59
Gross Block997.74830.15919.08802.71643.20
Less: Accumulated Depreciation528.23517.43538.61463.38375.51
Less: Impairment of Assets0.000.000.000.000.00
Net Block469.51312.72380.47339.33267.69
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress0.000.000.000.000.00
Non Current Investments1893.5424.4423.254874.621.00
Long Term Investment1893.5424.4423.254874.621.00
    Quoted0.000.0022.254873.620.00
    Unquoted1893.5424.441.001.001.00
Long Term Loans & Advances461.83226.23187.17208.51105.99
Other Non Current Assets0.000.000.000.000.00
Total Non-Current Assets80422.9455747.2269921.3155189.5143052.27
Current Assets Loans & Advances
Currents Investments0.000.000.000.000.00
    Quoted0.000.000.000.000.00
    Unquoted0.000.000.000.000.00
Inventories12.660.000.000.000.00
    Raw Materials0.000.000.000.000.00
    Work-in Progress0.000.000.000.000.00
    Finished Goods0.000.000.000.000.00
    Packing Materials0.000.000.000.000.00
    Stores  and Spare0.000.000.000.000.00
    Other Inventory12.660.000.000.000.00
Sundry Debtors0.000.00120.61223.6835.49
    Debtors more than Six months0.000.000.000.000.00
    Debtors Others0.000.00120.61223.6835.49
Cash and Bank10045.3812022.4213810.222571.363517.98
    Cash in hand4.781.6122.922.827.79
    Balances at Bank10040.6012020.8113787.302568.543510.19
    Other cash and bank balances0.000.000.000.000.00
Other Current Assets1313.431085.06721.351554.26105.61
    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 Expenses25.7121.2712.395.511.78
    Other current_assets1287.721063.79708.961548.75103.83
Short Term Loans and Advances62.4966.62148.31164.65605.93
    Advances recoverable in cash or in kind62.4966.62130.29105.38522.29
    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 & Advances0.000.0018.0259.2783.64
Total Current Assets11433.9613174.1014800.494513.954265.01
Net Current Assets (Including Current Investments)9399.0111071.4010291.331243.323532.48
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets91856.9068921.3284721.8059703.4647317.28
Contingent Liabilities554.01512.48712.91606.8248.66
Total Debt60742.6937721.0753732.6630252.9029677.37
Book Value430.29433.10425.08407.30316.15
Adjusted Book Value430.29433.10425.08407.30316.15

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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.