Balance Sheet

TIPS INDUSTRIES LTD.

NSE : TIPSINDLTDBSE : 532375ISIN CODE : INE716B01029Industry : Film Production, Distribution & EntertainmentHouse : Private
BSE464.705.05 (+1.1 %)
PREV CLOSE ( ) 459.65
OPEN PRICE ( ) 459.65
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 12469
TODAY'S LOW / HIGH ( )456.25 468.40
52 WK LOW / HIGH ( )148 531.1
NSE464.404.7 (+1.02 %)
PREV CLOSE( ) 459.70
OPEN PRICE ( ) 459.70
BID PRICE (QTY) 464.40 (2375)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 268261
TODAY'S LOW / HIGH( ) 456.25 470.00
52 WK LOW / HIGH ( )148.3 530.95
Select year
( in Million)
ParticularsMar2005Mar2004Mar2003Mar2002
EQUITY AND LIABILITIES
Share Capital126.53126.53120.15120.15
    Equity - Authorised200.00200.00200.00200.00
    Equity - Issued126.53126.53120.15120.15
    Equity Paid Up126.53126.53120.15120.15
    Equity Shares Forfeited0.000.000.000.00
    Adjustments to Equity0.000.000.000.00
    Preference Capital Paid Up0.000.000.000.00
    Face Value10.0010.0010.0010.00
Share Warrants & Outstandings0.000.000.000.00
Total Reserves497.73576.23543.22924.16
    Securities Premium993.22993.22949.57949.57
    Capital Reserves0.0010.1010.100.00
    Profit & Loss Account Balance-638.52-578.89-416.45-25.40
    General Reserves143.02151.800.000.00
    Other Reserves0.000.000.000.00
Reserve excluding Revaluation Reserve497.73576.23543.22924.16
Revaluation reserve0.000.000.000.00
Shareholder's Funds624.26702.76663.361044.31
Minority Interest0.000.000.000.00
Long-Term Borrowings0.000.000.000.00
Secured Loans64.5073.4177.7283.16
    Non Convertible Debentures0.000.000.000.00
    Converible Debentures & Bonds0.000.000.000.00
    Packing Credit - Bank0.000.000.000.00
    Inter Corporate & Security Deposit0.000.000.000.00
    Term Loans - Banks1.257.2513.3324.28
    Term Loans - Institutions0.000.000.000.00
    Other Secured63.2566.1664.3958.88
Unsecured Loans16.0073.1119.1376.82
    Fixed Deposits - Public0.000.000.000.00
    Loans and advances from subsidiaries0.000.000.000.00
    Inter Corporate Deposits (Unsecured)16.0039.460.000.00
    Foreign Currency Convertible Notes0.000.000.000.00
    Long Term Loan in Foreign Currency0.000.000.000.00
    Loans - Banks0.0015.600.000.00
    Loans - Govt.0.000.000.000.00
    Loans - Others0.0018.0519.1376.82
    Other Unsecured Loan0.000.000.000.00
Deferred Tax Assets / Liabilities0.000.000.000.00
    Deferred Tax Assets0.000.000.000.00
    Deferred Tax Liability0.000.000.000.00
Other Long Term Liabilities0.000.000.000.00
Long Term Trade Payables0.000.000.000.00
Long Term Provisions0.000.000.000.00
Total Non-Current Liabilities80.50146.5296.86159.98
Current Liabilities
Trade Payables78.1393.81139.73175.54
    Sundry Creditors78.1393.81139.73175.54
    Acceptances0.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.00
Other Current Liabilities6.816.707.074.88
    Bank Overdraft / Short term credit0.000.000.000.00
    Advances received from customers0.000.000.000.00
    Interest Accrued But Not Due0.000.090.170.92
    Share Application Money0.000.000.000.00
    Current maturity of Debentures & Bonds0.000.000.000.00
    Current maturity - Others0.000.000.000.00
    Other Liabilities6.816.616.893.96
Short Term Borrowings0.000.000.000.00
    Secured ST Loans repayable on Demands0.000.000.000.00
    Working Capital Loans- Sec0.000.000.000.00
    Buyers Credits - Unsec0.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.00
    Other Unsecured Loans0.000.000.000.00
Short Term Provisions0.679.357.497.75
    Proposed Equity Dividend0.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.00
    Provision for Tax0.008.786.976.97
    Provision for post retirement benefits0.000.000.000.00
    Preference Dividend0.000.000.000.00
    Other Provisions0.670.570.520.77
Total Current Liabilities85.61109.86154.29188.16
Total Liabilities790.37959.13914.511392.45
ASSETS
Gross Block498.18568.44215.601508.12
Less: Accumulated Depreciation43.7360.2863.731270.30
Less: Impairment of Assets0.000.000.000.00
Net Block454.45508.16151.87237.82
Lease Adjustment A/c0.000.000.000.00
Capital Work in Progress0.600.6062.940.00
Non Current Investments0.000.100.000.00
Long Term Investment0.000.100.000.00
    Quoted0.000.000.000.00
    Unquoted0.000.100.000.00
Long Term Loans & Advances0.000.000.000.00
Other Non Current Assets0.000.000.000.00
Total Non-Current Assets455.05508.86214.82237.82
Current Assets Loans & Advances
Currents Investments0.000.000.000.00
    Quoted0.000.000.000.00
    Unquoted0.000.000.000.00
Inventories43.7352.9190.09227.04
    Raw Materials12.0618.2525.3152.51
    Work-in Progress4.811.290.000.00
    Finished Goods26.8633.3764.79174.52
    Packing Materials0.000.000.000.00
    Stores  and Spare0.000.000.000.00
    Other Inventory0.000.000.000.00
Sundry Debtors94.7796.5489.41255.40
    Debtors more than Six months33.1432.483.310.00
    Debtors Others68.7772.1486.74255.40
Cash and Bank5.015.8315.8110.94
    Cash in hand0.261.121.100.54
    Balances at Bank4.754.7114.7110.40
    Other cash and bank balances0.000.000.000.00
Other Current Assets0.500.503.500.00
    Interest accrued on Investments0.000.000.000.00
    Interest accrued on Debentures0.000.000.000.00
    Deposits with Government0.000.000.000.00
    Interest accrued and or due on loans0.000.000.000.00
    Prepaid Expenses0.000.000.000.00
    Other current_assets0.500.503.500.00
Short Term Loans and Advances191.31294.50499.86599.86
    Advances recoverable in cash or in kind183.12269.90153.63349.22
    Advance income tax and TDS12.2126.4222.0514.35
    Amounts due from directors0.000.000.000.00
    Due From Subsidiaries0.000.000.000.00
    Inter corporate deposits0.000.000.000.00
    Corporate Deposits0.000.000.000.00
    Other Loans & Advances-4.02-1.82324.18236.29
Total Current Assets335.32450.28698.671093.24
Net Current Assets (Including Current Investments)249.71340.42544.38905.07
Miscellaneous Expenses not written off0.000.001.0261.39
Total Assets790.37959.13914.511392.45
Contingent Liabilities100.31327.54263.7596.93
Total Debt80.50146.5296.86159.98
Book Value49.3455.5455.1381.81
Adjusted Book Value4.935.555.518.18

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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.