Balance Sheet

SPENCER'S RETAIL LTD.

NSE : SPENCERSBSE : 542337ISIN CODE : INE020801028Industry : RetailingHouse : RP Sanjiv Goenka
BSE98.383.09 (+3.24 %)
PREV CLOSE ( ) 95.29
OPEN PRICE ( ) 96.56
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 18460
TODAY'S LOW / HIGH ( )95.85 100.05
52 WK LOW / HIGH ( )56.9 139.4
NSE98.453.05 (+3.2 %)
PREV CLOSE( ) 95.40
OPEN PRICE ( ) 95.40
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 98.45 (20)
VOLUME 279465
TODAY'S LOW / HIGH( ) 95.40 100.00
52 WK LOW / HIGH ( )56.5 139.3
Select year
( in Million)
ParticularsMar2023Mar2022Mar2021Mar2020Mar2019
EQUITY AND LIABILITIES
Share Capital450.66450.66450.66397.67397.67
    Equity - Authorised14950.5014950.5014950.5014950.5014950.50
    Equity - Issued450.66450.66450.66397.67397.67
    Equity Paid Up450.66450.66450.66397.67397.67
    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 Value5.005.005.005.005.00
Share Warrants & Outstandings4.043.361.860.000.00
Total Reserves-1959.38164.551410.802341.785083.58
    Securities Premium719.66719.66719.660.000.00
    Capital Reserves5613.395613.395613.395613.395613.39
    Profit & Loss Account Balance-8282.40-6158.46-4912.22-3271.60-529.81
    General Reserves0.000.000.000.000.00
    Other Reserves-10.03-10.03-10.030.000.00
Reserve excluding Revaluation Reserve-1959.38164.551410.802341.785083.58
Revaluation reserve0.000.000.000.000.00
Shareholder's Funds-1504.69618.571863.322739.455481.25
Minority Interest0.000.000.000.000.00
Long-Term Borrowings0.000.000.000.000.00
Secured Loans1808.691267.40754.73868.110.00
    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 - Banks2151.261300.17541.69560.500.00
    Term Loans - Institutions249.73340.56431.38527.070.00
    Other Secured-592.30-373.33-218.35-219.460.00
Unsecured Loans0.000.000.009.448.55
    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 Loan0.000.000.009.448.55
Deferred Tax Assets / Liabilities204.61208.53213.37216.900.00
    Deferred Tax Assets8412.387865.447768.167493.064212.36
    Deferred Tax Liability8617.008073.967981.537709.954212.36
Other Long Term Liabilities7038.456216.586018.295626.910.00
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions161.31155.43125.09102.9782.27
Total Non-Current Liabilities9213.067847.937111.486824.3390.82
Current Liabilities
Trade Payables3435.823333.693309.103739.873120.50
    Sundry Creditors3435.823333.693309.103739.873120.50
    Acceptances0.000.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities2040.451807.911606.251672.26300.91
    Bank Overdraft / Short term credit0.000.000.000.000.00
    Advances received from customers149.91148.27114.1064.5239.38
    Interest Accrued But Not Due21.0921.8816.2111.720.00
    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 Liabilities1869.451637.761475.941596.02261.53
Short Term Borrowings3014.051968.251579.09833.480.00
    Secured ST Loans repayable on Demands2052.691776.511381.54547.850.00
    Working Capital Loans- Sec1229.65950.00450.00547.850.00
    Buyers Credits - Unsec0.000.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans-268.28-758.26-252.45-262.230.00
Short Term Provisions94.8776.46125.65129.68142.12
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax3.625.783.6510.1017.97
    Provision for post retirement benefits0.000.000.000.000.00
    Preference Dividend0.000.000.000.000.00
    Other Provisions91.2570.68122.00119.58124.15
Total Current Liabilities8585.207186.316620.096375.293563.53
Total Liabilities16293.5715652.8015594.9015939.079135.60
ASSETS
Gross Block14804.3912738.8512446.6012020.713662.89
Less: Accumulated Depreciation3485.812250.741914.101471.881035.60
Less: Impairment of Assets0.000.000.000.000.00
Net Block11318.5810488.1010532.5010548.832627.30
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress20.5279.7528.2698.4710.57
Non Current Investments737.57730.19349.29238.34127.62
Long Term Investment737.57730.19349.29238.34127.62
    Quoted0.000.000.000.000.00
    Unquoted737.57730.19349.29238.34127.62
Long Term Loans & Advances563.56717.58744.64751.78440.09
Other Non Current Assets13.6727.1462.057.82206.98
Total Non-Current Assets12653.9012042.7611716.7411645.253412.56
Current Assets Loans & Advances
Currents Investments202.11207.770.000.0098.34
    Quoted202.11207.770.000.0098.34
    Unquoted0.000.000.000.000.00
Inventories2645.142604.132674.422482.842698.21
    Raw Materials5.754.816.088.667.80
    Work-in Progress0.000.000.000.000.00
    Finished Goods4.624.695.1412.173.69
    Packing Materials28.5537.8835.1229.6130.02
    Stores  and Spare0.000.000.000.000.00
    Other Inventory2606.232556.762628.082432.402656.71
Sundry Debtors197.60266.30297.64664.72447.70
    Debtors more than Six months63.20320.09302.740.000.00
    Debtors Others165.81233.36295.90784.04465.27
Cash and Bank176.23180.82577.48812.802198.95
    Cash in hand28.0231.4234.8052.7566.47
    Balances at Bank148.21149.40542.68760.052132.48
    Other cash and bank balances0.000.000.000.000.00
Other Current Assets74.3058.5167.4363.43116.94
    Interest accrued on Investments1.621.000.540.051.74
    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 Expenses62.1646.9551.3959.14106.79
    Other current_assets10.5210.5615.504.248.42
Short Term Loans and Advances344.30292.53261.19270.04162.90
    Advances recoverable in cash or in kind120.01117.9788.07112.3169.02
    Advance income tax and TDS0.000.020.740.741.14
    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 & Advances224.29174.54172.39156.9992.74
Total Current Assets3639.683610.053878.164293.825723.04
Net Current Assets (Including Current Investments)-4945.53-3576.26-2741.94-2081.472159.51
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets16293.5715652.8015594.9015939.079135.60
Contingent Liabilities477.49492.78688.31578.59619.42
Total Debt5415.043608.982552.161924.868.55
Book Value-16.746.8320.6534.4468.92
Adjusted Book Value-16.746.8320.6534.0668.15

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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.