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HOME   >  CORPORATE INFO >  BALANCE SHEET
Balance Sheet      
Spectrum Electrical Industries Ltd.
BSE Code 544386
ISIN Demat INE01EO01010
Book Value 137.14
NSE Code SPECTRUM
Dividend Yield % 0.00
Market Cap 19233.74
P/E 79.22
EPS 15.45
Face Value 10  
(Rs. in Millions)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital156.07  156.07  151.20  151.20  151.20  
    Equity - Authorised175.00  175.00  175.00  175.00  175.00  
    Equity - Issued156.07  156.07  151.20  151.20  151.20  
    Equity Paid Up156.07  156.07  151.20  151.20  151.20  
    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 & Outstandings30.03  30.03  0.00  0.00  0.00  
Total Reserves1708.45  1463.66  769.28  682.65  618.82  
    Securities Premium915.42  912.63  353.64  351.20  348.77  
    Capital Reserves30.19  30.19  30.19  30.19  30.19  
    Profit & Loss Account Balance762.84  520.84  385.46  301.26  239.86  
    General Reserves0.00  0.00  0.00  0.00  0.00  
    Other Reserves0.00  0.00  0.00  0.00  0.00  
Reserve excluding Revaluation Reserve1708.45  1463.66  769.28  682.65  618.82  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds1894.55  1649.76  920.48  833.84  770.02  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans225.53  172.83  231.30  347.57  364.11  
    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 - Banks329.33  275.28  221.01  332.53  363.01  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured-103.80  -102.45  10.30  15.04  1.11  
Unsecured Loans0.00  0.00  16.43  2.41  24.92  
    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  16.43  2.41  24.92  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities66.71  50.59  24.85  21.00  13.87  
    Deferred Tax Assets0.84  3.95  0.00  0.00  0.00  
    Deferred Tax Liability67.54  54.54  24.85  21.00  13.87  
Other Long Term Liabilities177.69  41.92  34.87  61.21  0.00  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions2.45  2.11  0.00  0.00  0.00  
Total Non-Current Liabilities472.37  267.45  307.45  432.19  402.90  
Current Liabilities0  0  0  0  0  
Trade Payables422.29  376.31  490.62  379.59  231.40  
    Sundry Creditors422.29  376.31  490.62  379.59  231.40  
    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 Liabilities275.22  227.88  149.38  153.52  140.55  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers0.00  0.00  0.00  0.00  0.00  
    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 Liabilities275.22  227.88  149.38  153.52  140.55  
Short Term Borrowings1112.87  583.74  466.23  309.02  299.25  
    Secured ST Loans repayable on Demands1112.87  583.74  466.23  309.02  299.25  
    Working Capital Loans- Sec1112.87  583.74  446.08  298.54  288.23  
    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 Loans-1112.87  -583.74  -446.08  -298.54  -288.23  
Short Term Provisions120.75  98.39  59.05  48.26  39.20  
    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 Tax105.73  86.99  29.19  22.36  15.83  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  18.38  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions15.01  11.40  29.86  25.90  5.00  
Total Current Liabilities1931.12  1286.31  1165.29  890.38  710.40  
Total Liabilities4298.04  3203.52  2393.22  2156.42  1883.32  
ASSETS0  0  0  0  0  
Gross Block1465.23  909.09  1145.03  1107.85  929.26  
Less: Accumulated Depreciation181.18  92.06  392.51  304.37  225.11  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block1284.05  817.04  752.52  803.47  704.15  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress188.28  99.16  69.40  32.73  9.66  
Non Current Investments45.36  33.79  32.15  31.12  30.10  
Long Term Investment45.36  33.79  32.15  31.12  30.10  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted45.36  33.79  32.15  31.12  30.10  
Long Term Loans & Advances415.82  215.61  32.05  74.63  95.55  
Other Non Current Assets265.17  344.96  0.00  0.00  0.00  
Total Non-Current Assets2198.68  1510.56  886.13  941.96  839.46  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments0.00  0.00  124.21  122.85  107.39  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  124.21  122.85  107.39  
Inventories750.59  634.02  686.36  656.22  557.61  
    Raw Materials299.57  243.15  309.62  260.49  248.58  
    Work-in Progress0.00  0.00  0.00  0.00  0.00  
    Finished Goods277.39  267.12  257.66  282.26  222.25  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare0.00  0.00  0.00  0.00  0.00  
    Other Inventory173.64  123.74  119.08  113.47  86.77  
Sundry Debtors1158.33  803.64  466.16  342.79  254.28  
    Debtors more than Six months2.47  1.62  0.00  30.98  0.00  
    Debtors Others1155.86  802.01  466.16  311.81  254.28  
Cash and Bank34.12  116.92  77.52  22.06  84.65  
    Cash in hand1.79  1.27  0.27  0.71  1.33  
    Balances at Bank32.33  115.65  77.25  21.35  83.31  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets52.19  28.06  6.45  8.51  3.57  
    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 Expenses5.88  5.88  6.45  8.51  3.57  
    Other current_assets46.30  22.18  0.00  0.00  0.01  
Short Term Loans and Advances104.14  110.33  146.40  62.03  36.37  
    Advances recoverable in cash or in kind30.00  30.72  0.00  0.00  0.00  
    Advance income tax and TDS61.41  42.54  28.33  26.69  27.93  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  53.38  31.31  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 & Advances12.73  37.07  64.69  4.03  8.43  
Total Current Assets2099.37  1692.96  1507.10  1214.46  1043.87  
Net Current Assets (Including Current Investments)168.24  406.65  341.81  324.08  333.46  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets4298.04  3203.52  2393.22  2156.42  1883.32  
Contingent Liabilities0.70  0.70  0.00  0.00  0.00  
Total Debt1452.30  869.64  836.09  766.03  770.60  
Book Value119.47  103.78  60.88  55.15  50.93  
Adjusted Book Value119.47  103.78  60.88  55.15  50.93  
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