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HOME   >  CORPORATE INFO >  BALANCE SHEET
Balance Sheet      
Northern Spirits Ltd.
BSE Code 542628
ISIN Demat INE01BL01012
Book Value 85.41
NSE Code NA
Dividend Yield % 0.20
Market Cap 2394.84
P/E 9.12
EPS 16.37
Face Value 10  
(Rs. in Millions)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital160.51  160.51  160.51  160.51  160.51  
    Equity - Authorised190.00  190.00  190.00  190.00  190.00  
    Equity - Issued160.51  160.51  160.51  160.51  160.51  
    Equity Paid Up160.51  160.51  160.51  160.51  160.51  
    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  0.00  
Total Reserves1065.58  839.58  673.85  562.51  502.48  
    Securities Premium322.93  322.93  322.93  322.93  322.93  
    Capital Reserves0.00  0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance742.33  516.64  350.92  239.58  179.55  
    General Reserves0.00  0.00  0.00  0.00  0.00  
    Other Reserves0.32  0.00  0.00  0.00  0.00  
Reserve excluding Revaluation Reserve1065.58  839.58  673.85  562.51  502.48  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds1226.09  1000.09  834.36  723.02  662.99  
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  100.38  75.85  
    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  100.38  75.85  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  0.00  
Unsecured Loans22.24  37.24  77.83  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 - Banks14.58  37.24  77.83  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others7.66  0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities-1.50  -1.10  -0.95  -0.78  -0.41  
    Deferred Tax Assets1.50  1.10  0.95  0.78  0.41  
    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 Provisions1.11  1.19  0.00  0.00  0.00  
Total Non-Current Liabilities21.84  37.33  76.88  99.60  75.44  
Current Liabilities0  0  0  0  0  
Trade Payables0.00  0.00  0.00  0.00  0.00  
    Sundry Creditors0.00  0.00  0.00  0.00  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 Liabilities36.38  46.83  4.37  2.18  3.58  
    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 Liabilities36.38  46.83  4.37  2.18  3.58  
Short Term Borrowings1662.63  1303.48  872.95  577.06  496.81  
    Secured ST Loans repayable on Demands1602.63  1243.48  791.20  577.06  496.81  
    Working Capital Loans- Sec1602.63  1243.48  791.20  555.31  437.86  
    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-1542.63  -1183.48  -709.45  -555.31  -437.86  
Short Term Provisions0.00  0.00  38.00  22.05  11.49  
    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  38.00  22.05  11.49  
    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 Provisions0.00  0.00  0.00  0.00  0.00  
Total Current Liabilities1699.01  1350.32  915.32  601.28  511.88  
Total Liabilities2946.94  2387.74  1826.56  1423.91  1250.31  
ASSETS0  0  0  0  0  
Gross Block132.67  119.88  116.70  113.38  110.42  
Less: Accumulated Depreciation17.55  14.59  12.27  9.98  8.75  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block115.13  105.29  104.43  103.40  101.67  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress0.00  0.00  0.00  0.00  0.00  
Non Current Investments0.00  0.00  0.00  0.00  0.00  
Long Term Investment0.00  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  
Long Term Loans & Advances0.00  0.00  0.00  0.00  1.92  
Other Non Current Assets0.00  0.00  0.00  0.00  0.00  
Total Non-Current Assets115.13  105.29  104.43  103.40  103.59  
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  
Inventories831.26  599.72  514.87  405.58  371.10  
    Raw Materials0.00  0.00  0.00  0.00  0.00  
    Work-in Progress0.00  0.00  0.00  0.00  0.00  
    Finished Goods831.26  599.72  514.87  405.58  371.10  
    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 Debtors1674.56  1425.84  1069.22  632.75  467.35  
    Debtors more than Six months0.00  0.00  0.00  0.00  0.00  
    Debtors Others1674.56  1425.84  1069.22  632.75  467.35  
Cash and Bank259.20  169.87  72.95  102.95  49.73  
    Cash in hand4.65  2.83  0.67  0.09  0.31  
    Balances at Bank254.55  167.04  72.28  102.86  49.41  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets6.65  6.25  2.70  0.00  0.00  
    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 Expenses0.00  0.00  0.00  0.00  0.00  
    Other current_assets6.65  6.25  2.70  0.00  0.00  
Short Term Loans and Advances60.15  80.78  62.40  179.23  258.54  
    Advances recoverable in cash or in kind21.97  64.88  12.88  155.46  244.55  
    Advance income tax and TDS15.90  0.00  49.52  20.31  12.57  
    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 & Advances22.28  15.90  0.00  3.46  1.43  
Total Current Assets2831.82  2282.45  1722.14  1320.51  1146.72  
Net Current Assets (Including Current Investments)1132.81  932.13  806.82  719.22  634.84  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets2946.94  2387.74  1826.56  1423.91  1250.31  
Contingent Liabilities0.00  0.00  0.00  192.00  0.00  
Total Debt1712.95  1377.54  950.78  677.45  572.66  
Book Value76.39  62.31  51.98  45.04  41.31  
Adjusted Book Value76.39  62.31  51.98  45.04  41.31  
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