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HOME   >  CORPORATE INFO >  BALANCE SHEET
Balance Sheet      
Emerald Finance Ltd.
BSE Code 538882
ISIN Demat INE030Q01015
Book Value 23.32
NSE Code NA
Dividend Yield % 0.20
Market Cap 2553.57
P/E 26.85
EPS 2.75
Face Value 10  
(Rs. in Millions)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital345.40  301.44  301.44  290.44  90.44  
    Equity - Authorised500.00  500.00  500.00  500.00  400.00  
     Equity - Issued345.40  301.44  301.44  290.44  90.44  
    Equity Paid Up345.40  301.44  301.44  290.44  90.44  
    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 Value10.00  10.00  10.00  10.00  10.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  2.51  
Total Reserves405.65  91.64  65.89  32.37  19.75  
    Securities Premium272.76  16.50  16.50  0.00  0.00  
    Capital Reserves0.00  0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance102.58  57.71  37.98  25.26  15.89  
    General Reserves0.00  0.00  0.00  0.00  0.00  
    Other Reserves30.31  17.42  11.41  7.11  3.87  
Reserve excluding Revaluation Reserve405.65  91.64  65.89  32.37  19.75  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds751.05  393.07  367.33  322.81  112.70  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans150.03  128.93  40.14  27.11  16.18  
    Non Convertible Debentures14.31  6.00  19.60  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 - Banks94.92  60.53  0.00  1.22  0.00  
    Term Loans - Institutions40.80  62.40  20.54  25.89  0.00  
    Other Secured0.00  0.00  0.00  0.00  16.18  
Unsecured Loans0.00  0.41  3.03  3.63  1.70  
    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  3.63  0.00  
    Other Unsecured Loan0.00  0.41  3.03  0.00  1.70  
Deferred Tax Assets / Liabilities-0.04  -0.03  -0.03  -0.03  -0.01  
    Deferred Tax Assets0.04  0.03  0.03  0.03  0.01  
    Deferred Tax Liability0.00  0.00  0.00  0.00  0.00  
Other Long Term Liabilities0.00  0.00  0.00  0.00  0.00  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions0.00  0.00  0.00  0.00  0.00  
Total Non-Current Liabilities149.99  129.31  43.15  30.70  17.88  
Current Liabilities0  0  0  0  0  
Trade Payables0.00  0.00  0.78  0.76  0.00  
    Sundry Creditors0.00  0.00  0.78  0.76  0.00  
    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 Liabilities2.28  2.56  2.72  7.94  25.66  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers0.00  0.00  0.29  0.83  0.00  
    Interest Accrued But Not Due0.02  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 Liabilities2.26  2.56  2.44  7.11  25.66  
Short Term Borrowings0.00  0.00  0.00  10.00  0.00  
    Secured ST Loans repayable on Demands0.00  0.00  0.00  10.00  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 Loans0.00  0.00  0.00  0.00  0.00  
Short Term Provisions27.09  13.32  9.28  6.76  3.76  
    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 Tax23.19  10.11  7.20  5.52  3.23  
    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 Provisions3.91  3.21  2.08  1.24  0.53  
Total Current Liabilities29.37  15.88  12.78  25.46  29.42  
Total Liabilities930.42  538.26  423.25  378.97  160.00  
ASSETS0  0  0  0  0  
Loans (Non - Current Assets)0.00  0.00  0.00  0.00  0.00  
Gross Block1.64  1.34  0.70  0.70  0.70  
Less: Accumulated Depreciation0.96  0.78  0.63  0.59  0.42  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block0.68  0.56  0.07  0.11  0.28  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress0.43  0.00  0.00  0.00  0.00  
Non Current Investments9.50  9.50  13.75  12.00  9.00  
Long Term Investment9.50  9.50  13.75  12.00  9.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted9.50  9.50  13.75  12.00  9.00  
Long Term Loans & Advances0.00  0.00  0.00  0.00  0.00  
Other Non Current Assets0.00  0.00  0.00  0.00  0.00  
Total Non-Current Assets10.61  10.06  13.82  12.11  9.28  
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  
Inventories0.00  0.00  0.00  0.00  0.00  
    Raw Materials0.00  0.00  0.00  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 Spare0.00  0.00  0.00  0.00  0.00  
    Other Inventory0.00  0.00  0.00  0.00  0.00  
Sundry Debtors12.40  9.96  2.69  2.46  1.31  
    Debtors more than Six months0.00  0.00  0.00  0.00  0.00  
    Debtors Others12.40  9.96  2.69  2.46  1.31  
Cash and Bank169.46  29.08  64.51  18.88  12.01  
    Cash in hand0.05  0.31  0.13  0.18  0.13  
    Balances at Bank169.42  28.77  64.38  18.70  11.88  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets1.57  34.56  3.86  55.21  5.48  
    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  2.75  1.13  1.75  0.29  
    Prepaid Expenses0.02  0.01  0.02  0.00  0.00  
    Other current_assets1.55  31.79  2.71  53.46  5.19  
Short Term Loans and Advances735.95  453.63  336.83  288.20  129.98  
    Advances recoverable in cash or in kind0.00  0.02  0.00  0.25  0.00  
    Advance income tax and TDS8.70  4.81  3.01  2.90  1.03  
    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 & Advances727.25  448.80  333.82  285.04  128.96  
Total Current Assets919.38  527.23  407.89  364.75  148.79  
Net Current Assets (Including Current Investments)890.01  511.35  395.11  339.29  119.37  
Miscellaneous Expenses not written off0.42  0.97  1.54  2.11  1.93  
Total Assets930.42  538.26  423.25  378.97  160.00  
Contingent Liabilities0.00  0.00  0.00  0.00  0.00  
Total Debt150.03  129.34  43.17  40.73  17.89  
Book Value21.73  13.01  12.13  11.04  11.97  
Adjusted Book Value21.73  13.01  12.13  11.04  11.97  
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