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HOME   >  CORPORATE INFO >  BALANCE SHEET
Balance Sheet      
W.S. Industries (India) Ltd.
BSE Code 504220
ISIN Demat INE100D01014
Book Value 52.50
NSE Code WSI
Dividend Yield % 0.00
Market Cap 5318.32
P/E 0.00
EPS -3.04
Face Value 10  
(Rs. in Millions)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital633.80  503.30  418.02  390.11  390.11  
    Equity - Authorised850.00  650.00  650.00  350.00  350.00  
    Equity - Issued633.80  503.30  418.02  262.61  262.61  
    Equity Paid Up633.80  503.30  418.02  262.61  262.61  
    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  127.50  127.50  
    Face Value10.00  10.00  10.00  10.00  10.00  
Share Warrants & Outstandings6.10  26.30  47.62  0.00  0.00  
Total Reserves2532.30  2009.20  184.47  -493.74  -1196.36  
    Securities Premium1529.10  854.00  662.15  180.50  180.50  
    Capital Reserves4553.10  4553.10  4553.17  4553.17  3169.67  
    Profit & Loss Account Balance-3750.00  -3597.30  -5433.27  -5629.83  -5036.69  
    General Reserves25.80  25.80  25.81  0.00  0.00  
    Other Reserves174.30  173.60  376.61  402.42  490.16  
Reserve excluding Revaluation Reserve2534.30  2011.20  -15.98  -694.19  -1484.55  
Revaluation reserve-2.00  -2.00  200.45  200.45  288.19  
Shareholder's Funds3172.20  2538.80  650.11  -103.63  -806.25  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans375.10  371.90  355.00  355.00  0.00  
    Non Convertible Debentures355.00  355.00  355.00  355.00  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 Secured20.10  16.90  0.00  0.00  0.00  
Unsecured Loans100.00  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)100.00  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 / Liabilities-55.80  -106.10  0.00  0.00  0.00  
    Deferred Tax Assets61.90  113.00  0.00  0.00  0.00  
    Deferred Tax Liability6.10  6.90  0.00  0.00  0.00  
Other Long Term Liabilities22.90  24.30  8.82  0.21  0.00  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions2.50  3.10  1.17  0.00  0.00  
Total Non-Current Liabilities444.70  293.20  364.99  355.21  0.00  
Current Liabilities0  0  0  0  0  
Trade Payables254.90  454.80  269.31  104.96  296.22  
    Sundry Creditors254.90  454.80  269.31  104.96  296.22  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities787.80  720.40  818.74  459.44  938.64  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers6.90  49.70  239.39  22.78  34.29  
    Interest Accrued But Not Due9.80  11.90  0.58  13.19  137.04  
    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 Liabilities771.10  658.80  578.77  423.47  767.31  
Short Term Borrowings241.80  227.50  287.50  0.00  297.65  
    Secured ST Loans repayable on Demands114.30  0.00  0.00  0.00  0.00  
    Working Capital Loans- Sec114.30  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 Loans13.20  227.50  287.50  0.00  297.65  
Short Term Provisions1.00  0.80  0.16  0.00  0.43  
    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 Tax0.00  0.00  0.00  0.00  0.00  
    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 Provisions1.00  0.80  0.16  0.00  0.43  
Total Current Liabilities1285.50  1403.50  1375.71  564.40  1532.94  
Total Liabilities4902.40  4235.50  2390.81  815.98  726.69  
ASSETS0  0  0  0  0  
Gross Block95.20  66.10  8.13  1.10  1.09  
Less: Accumulated Depreciation29.10  9.40  2.88  0.90  0.88  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block66.10  56.70  5.25  0.20  0.21  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress23.50  0.00  0.00  0.00  0.00  
Non Current Investments1228.20  1217.00  1.00  0.50  1.20  
Long Term Investment1228.20  1217.00  1.00  0.50  1.20  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted1228.20  1217.00  1.00  0.50  1.20  
Long Term Loans & Advances241.10  197.90  1138.27  0.11  0.98  
Other Non Current Assets0.90  1.60  0.00  0.00  0.00  
Total Non-Current Assets2651.10  2564.50  1384.48  0.81  2.39  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments0.00  0.00  0.00  0.00  0.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories108.40  187.70  35.32  0.00  0.00  
    Raw Materials61.50  180.00  31.21  0.00  0.00  
    Work-in Progress0.00  0.00  0.00  0.00  0.00  
    Finished Goods0.00  0.00  0.00  0.00  0.00  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare46.90  7.70  4.11  0.00  0.00  
    Other Inventory0.00  0.00  0.00  0.00  0.00  
Sundry Debtors738.30  846.90  843.00  1.47  1.58  
    Debtors more than Six months107.70  53.70  59.85  70.41  69.03  
    Debtors Others684.20  846.90  838.88  0.01  2.52  
Cash and Bank331.20  380.70  27.48  225.73  1.83  
    Cash in hand0.00  0.00  0.05  0.03  0.01  
    Balances at Bank331.20  380.70  27.43  225.70  1.82  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets124.90  8.50  20.59  108.56  35.64  
    Interest accrued on Investments8.60  3.00  0.89  0.27  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 Expenses1.60  2.20  0.38  0.98  1.32  
    Other current_assets114.70  3.30  19.32  107.31  34.32  
Short Term Loans and Advances948.50  247.20  79.94  29.79  77.43  
    Advances recoverable in cash or in kind517.90  73.40  53.57  15.07  0.00  
    Advance income tax and TDS0.00  0.00  5.93  14.27  0.02  
    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 & Advances430.60  173.80  20.44  0.45  77.41  
Total Current Assets2251.30  1671.00  1006.33  365.55  116.48  
Net Current Assets (Including Current Investments)965.80  267.50  -369.38  -198.85  -1416.46  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets4902.40  4235.50  2390.81  815.98  726.69  
Contingent Liabilities329.80  321.80  206.34  168.83  159.66  
Total Debt729.80  605.90  642.50  746.14  1016.78  
Book Value49.99  49.96  9.62  -16.43  -46.53  
Adjusted Book Value49.99  49.96  9.62  -16.43  -46.53  
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