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HOME   >  CORPORATE INFO >  BALANCE SHEET
Balance Sheet      
Lupin Ltd.
BSE Code 500257
ISIN Demat INE326A01037
Book Value 657.70
NSE Code LUPIN
Dividend Yield % 0.72
Market Cap 1150242.96
P/E 18.07
EPS 139.24
Face Value 2  
(Rs. in Millions)
ParticularsMar 2026Mar 2025Mar 2024Mar 2023Mar 2022
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital914.40  913.20  911.40  910.00  909.00  
    Equity - Authorised2000.00  2000.00  2000.00  2000.00  2000.00  
    Equity - Issued914.40  913.20  911.40  910.00  909.00  
    Equity Paid Up914.40  913.20  911.40  910.00  909.00  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value2.00  2.00  2.00  2.00  2.00  
Share Warrants & Outstandings615.50  819.90  1131.00  1483.60  1617.30  
Total Reserves299807.80  241049.30  203988.50  181725.00  178975.60  
    Securities Premium13595.60  12875.80  11793.60  11075.80  10620.50  
    Capital Reserves263.00  263.00  263.90  263.90  263.90  
    Profit & Loss Account Balance267141.00  209134.50  173339.70  152747.10  150327.40  
    General Reserves17454.10  17429.20  17387.00  17232.60  17134.10  
    Other Reserves1354.10  1346.80  1204.30  405.60  629.70  
Reserve excluding Revaluation Reserve299807.80  241049.30  203988.50  181725.00  178975.60  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds301337.70  242782.40  206030.90  184118.60  181501.90  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  0.00  0.00  0.00  
    Non Convertible Debentures0.00  0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  0.00  
Unsecured Loans0.00  0.00  0.00  0.00  0.00  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities1225.10  1552.80  1560.10  1850.20  1867.50  
    Deferred Tax Assets3310.60  2790.60  2243.80  1872.50  1663.30  
    Deferred Tax Liability4535.70  4343.40  3803.90  3722.70  3530.80  
Other Long Term Liabilities5615.00  3002.20  1400.60  1426.10  1322.30  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions4527.80  3985.00  3297.60  3163.30  3062.90  
Total Non-Current Liabilities11367.90  8540.00  6258.30  6439.60  6252.70  
Current Liabilities0  0  0  0  0  
Trade Payables25287.40  19687.70  20362.70  15662.90  13515.30  
    Sundry Creditors25287.40  19687.70  20362.70  15662.90  12923.80  
    Acceptances0.00  0.00  0.00  0.00  591.50  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities9967.10  7398.00  7440.20  6360.60  5956.60  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers113.50  125.60  227.70  86.20  151.60  
    Interest Accrued But Not Due0.00  0.00  0.00  0.00  0.00  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities9853.60  7272.40  7212.50  6274.40  5805.00  
Short Term Borrowings5768.80  0.00  181.30  6134.60  7904.70  
    Secured ST Loans repayable on Demands0.00  0.00  0.00  0.00  0.00  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  0.00  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans5768.80  0.00  181.30  6134.60  7904.70  
Short Term Provisions7300.00  5239.50  8480.00  8120.40  8002.50  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax5566.10  3445.90  3525.70  3234.30  3434.10  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions1733.90  1793.60  4954.30  4886.10  4568.40  
Total Current Liabilities48323.30  32325.20  36464.20  36278.50  35379.10  
Total Liabilities361028.90  284319.80  249228.60  226836.70  223133.70  
ASSETS0  0  0  0  0  
Gross Block90438.20  86729.90  76053.90  74084.30  67051.40  
Less: Accumulated Depreciation41712.50  37271.30  34682.00  33865.00  30149.60  
Less: Impairment of Assets0.00  0.00  240.20  0.00  0.00  
Net Block48725.70  49458.60  41131.70  40219.30  36901.80  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress4294.30  2319.00  4111.20  7379.90  7737.40  
Non Current Investments122005.50  109514.70  107718.20  95345.60  86886.90  
Long Term Investment122005.50  109514.70  107718.20  95345.60  86886.90  
    Quoted0.00  0.00  1581.60  0.00  0.00  
    Unquoted122005.50  109514.70  106136.60  95345.60  86886.90  
Long Term Loans & Advances29092.80  3476.20  2590.30  6038.60  5370.40  
Other Non Current Assets28.30  141.10  451.40  258.10  122.00  
Total Non-Current Assets205078.30  165374.30  156349.90  151127.50  138755.50  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments34247.70  10035.60  8088.50  4397.70  8224.00  
    Quoted34247.70  10035.60  8088.50  0.00  1494.60  
    Unquoted0.00  0.00  0.00  4397.70  6729.40  
Inventories33507.80  32272.20  29693.10  30194.70  31771.40  
    Raw Materials9456.60  9449.70  7979.10  8556.10  8878.90  
    Work-in Progress5090.40  5866.70  5676.10  5902.70  5705.70  
    Finished Goods8631.00  7991.60  6876.60  6078.50  6605.80  
    Packing Materials2809.90  2599.80  2591.60  2472.30  2361.60  
    Stores  and Spare3143.50  2780.40  2385.00  2406.40  2137.70  
    Other Inventory4376.40  3584.00  4184.70  4778.70  6081.70  
Sundry Debtors69220.30  56643.50  38421.50  26744.20  27220.10  
    Debtors more than Six months537.40  779.80  1001.60  1978.10  569.10  
    Debtors Others69274.40  56205.10  38788.30  25014.70  26850.20  
Cash and Bank1280.70  4585.80  1386.40  1009.70  645.60  
    Cash in hand8.60  9.20  8.30  7.50  6.70  
    Balances at Bank1137.40  4369.80  1307.20  974.60  630.60  
    Other cash and bank balances134.70  206.80  70.90  27.60  8.30  
Other Current Assets13759.10  10822.10  11578.70  11901.50  14863.80  
    Interest accrued on Investments0.00  0.00  0.00  0.00  0.00  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.00  0.00  0.00  0.00  
    Prepaid Expenses363.60  368.50  345.20  392.40  393.90  
    Other current_assets13395.50  10453.60  11233.50  11509.10  14469.90  
Short Term Loans and Advances3935.00  2456.10  2233.60  1461.40  1653.30  
    Advances recoverable in cash or in kind2585.30  1900.60  2092.80  1558.80  1720.20  
    Advance income tax and TDS4.30  0.00  0.00  0.00  0.00  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances1345.40  555.50  140.80  -97.40  -66.90  
Total Current Assets155950.60  116815.30  91401.80  75709.20  84378.20  
Net Current Assets (Including Current Investments)107627.30  84490.10  54937.60  39430.70  48999.10  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets361028.90  284319.80  249228.60  226836.70  223133.70  
Contingent Liabilities42052.70  35961.30  34888.90  40975.90  30884.40  
Total Debt5768.80  0.00  181.30  6134.60  7904.70  
Book Value657.75  529.92  449.64  401.40  395.79  
Adjusted Book Value657.75  529.92  449.64  401.40  395.79  
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  • 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.
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