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HOME   >  CORPORATE INFO >  BALANCE SHEET
Balance Sheet      
Varun Beverages Ltd.
BSE Code 540180
ISIN Demat INE200M01039
Book Value 55.43
NSE Code VBL
Dividend Yield % 0.39
Market Cap 1298893.35
P/E 48.53
EPS 7.91
Face Value 2  
(Rs. in Millions)
ParticularsDec 2025Dec 2024Dec 2023Dec 2022Dec 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital6763.98  6763.02  6496.07  6495.50  4330.33  
    Equity - Authorised10000.00  10000.00  10000.00  10000.00  5000.00  
    Equity - Issued6763.98  6763.02  6496.07  6495.50  4330.33  
    Equity Paid Up6763.98  6763.02  6496.07  6495.50  4330.33  
    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  5.00  10.00  10.00  
Share Warrants & Outstandings185.20  184.70  88.50  29.08  0.00  
Total Reserves180698.80  158639.33  64173.47  48649.43  39655.88  
    Securities Premium97063.62  96939.28  22636.59  22569.56  24734.73  
    Capital Reserves533.93  533.93  533.93  533.93  533.93  
    Profit & Loss Account Balance82656.99  60721.86  40558.69  25101.68  13942.96  
    General Reserves444.26  444.26  444.26  444.26  444.26  
    Other Reserves0.00  0.00  0.00  0.00  0.00  
Reserve excluding Revaluation Reserve180698.80  158639.33  64173.47  48649.43  39655.88  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds187647.98  165587.05  70758.04  55174.01  43986.21  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans2663.92  1442.10  30105.49  16532.58  17124.41  
    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 - Banks3413.44  2103.60  39068.76  28364.95  24976.88  
    Term Loans - Institutions347.30  528.39  777.29  1140.68  1001.03  
    Other Secured-1096.82  -1189.89  -9740.56  -12973.05  -8853.50  
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 / Liabilities4932.19  3833.51  3133.33  3199.84  2981.82  
    Deferred Tax Assets829.80  780.96  785.93  611.16  853.99  
    Deferred Tax Liability5761.99  4614.47  3919.26  3811.00  3835.81  
Other Long Term Liabilities259.00  466.92  1112.05  1123.33  94.25  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions1728.25  1777.00  2056.26  1976.61  1994.61  
Total Non-Current Liabilities9583.36  7519.53  36407.13  22832.36  22195.09  
Current Liabilities0  0  0  0  0  
Trade Payables4479.36  5578.28  4918.61  5757.93  4634.64  
    Sundry Creditors4479.36  5578.28  4918.61  5757.93  4634.64  
    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 Liabilities7915.45  9321.09  19104.43  20794.71  13667.47  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers1125.36  1417.35  1725.58  1933.09  613.86  
    Interest Accrued But Not Due163.92  54.14  107.61  76.61  66.77  
    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 Liabilities6626.17  7849.60  17271.24  18785.01  12986.84  
Short Term Borrowings0.00  5683.42  7755.00  5172.95  5605.24  
    Secured ST Loans repayable on Demands0.00  2433.42  4805.00  4330.28  3955.24  
    Working Capital Loans- Sec0.00  2433.42  4805.00  4330.28  3955.24  
    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 Loans0.00  816.58  -1855.00  -3487.61  -2305.24  
Short Term Provisions376.56  1150.37  1151.37  957.47  567.52  
    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  502.43  335.67  674.37  78.17  
    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 Provisions376.56  647.94  815.70  283.10  489.35  
Total Current Liabilities12771.37  21733.16  32929.41  32683.06  24474.87  
Total Liabilities210002.71  194839.74  140094.58  110689.43  90656.17  
ASSETS0  0  0  0  0  
Gross Block152399.89  129101.18  101388.17  85598.85  74105.86  
Less: Accumulated Depreciation44030.49  37290.22  32006.09  28080.19  23989.79  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block108369.40  91810.96  69382.08  57518.66  50116.07  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress1362.48  9556.64  15759.99  5399.45  4779.54  
Non Current Investments37704.60  20960.11  14499.54  13543.17  13522.39  
Long Term Investment37704.60  20960.11  14499.54  13543.17  13522.39  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted37704.60  20960.11  14499.54  13543.17  13522.39  
Long Term Loans & Advances11437.11  19006.58  11022.79  9673.01  4517.23  
Other Non Current Assets27.61  81.28  78.91  36.18  38.72  
Total Non-Current Assets158946.03  141459.26  110743.31  86170.47  72973.95  
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  
Inventories16590.34  16887.05  15358.74  14261.48  10662.71  
    Raw Materials6822.12  7469.37  5905.76  5799.87  5581.90  
    Work-in Progress108.80  71.25  24.55  55.50  63.57  
    Finished Goods2820.32  2631.39  2985.02  3171.94  1747.10  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare3135.30  2649.21  2289.09  1864.02  1434.16  
    Other Inventory3703.80  4065.83  4154.32  3370.15  1835.98  
Sundry Debtors2662.06  1997.63  2129.42  1502.42  1320.73  
    Debtors more than Six months353.45  310.78  271.32  301.22  519.35  
    Debtors Others2603.70  1976.67  2144.82  1490.23  1055.82  
Cash and Bank15999.36  20587.08  523.09  474.87  242.35  
    Cash in hand2.22  5.36  2.36  2.04  2.58  
    Balances at Bank15997.14  20581.72  520.73  472.83  239.77  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets13244.56  9775.37  7682.50  4797.25  2925.52  
    Interest accrued on Investments0.32  137.81  0.13  0.04  0.05  
    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 loans1093.10  1137.36  518.47  368.65  199.39  
    Prepaid Expenses321.18  225.63  229.91  202.46  191.88  
    Other current_assets11829.96  8274.57  6933.99  4226.10  2534.20  
Short Term Loans and Advances2493.96  4133.35  3657.52  3482.94  2530.91  
    Advances recoverable in cash or in kind514.55  848.66  915.39  2101.23  1159.68  
    Advance income tax and TDS30.93  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 & Advances1948.48  3284.69  2742.13  1381.71  1371.23  
Total Current Assets50990.28  53380.48  29351.27  24518.96  17682.22  
Net Current Assets (Including Current Investments)38218.91  31647.32  -3578.14  -8164.10  -6792.65  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets210002.71  194839.74  140094.58  110689.43  90656.17  
Contingent Liabilities27866.52  17266.59  5065.75  4579.59  2399.30  
Total Debt3760.74  8315.41  47601.05  34718.50  31693.33  
Book Value55.43  48.91  54.39  84.90  101.58  
Adjusted Book Value55.43  48.91  21.76  16.98  13.54  
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