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HOME   >  CORPORATE INFO >  BALANCE SHEET
Balance Sheet      
Paras Defence And Space Technologies Ltd.
BSE Code 543367
ISIN Demat INE045601023
Book Value 78.86
NSE Code PARAS
Dividend Yield % 0.04
Market Cap 50342.91
P/E 70.63
EPS 8.85
Face Value 5  
(Rs. in Millions)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital402.94  390.00  390.00  390.00  298.53  
    Equity - Authorised605.00  605.00  605.00  509.20  305.10  
    Equity - Issued402.94  390.00  390.00  390.00  302.53  
    Equity Paid Up402.94  390.00  390.00  390.00  298.53  
    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 & Outstandings2.50  0.00  0.00  0.00  0.00  
Total Reserves6029.25  4076.48  3741.30  3386.17  1765.18  
    Securities Premium3082.41  1776.44  1779.98  1783.52  431.54  
    Capital Reserves-80.84  -80.84  -80.84  -80.84  -80.84  
    Profit & Loss Account Balance2611.85  1961.15  1618.80  1259.52  990.44  
    General Reserves1.19  1.19  1.19  1.19  1.19  
    Other Reserves414.64  418.54  422.16  422.77  422.85  
Reserve excluding Revaluation Reserve5610.94  3658.18  3322.99  2967.86  1346.87  
Revaluation reserve418.31  418.31  418.31  418.31  418.31  
Shareholder's Funds6434.69  4466.48  4131.30  3776.17  2063.71  
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  2.75  0.00  0.00  255.29  
    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  0.50  0.00  0.00  188.94  
    Term Loans - Institutions0.00  0.00  0.00  0.00  66.36  
    Other Secured0.00  2.26  0.00  0.00  0.00  
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 / Liabilities189.23  204.00  211.71  211.26  231.40  
    Deferred Tax Assets49.36  37.92  29.93  39.19  20.18  
    Deferred Tax Liability238.58  241.93  241.64  250.45  251.58  
Other Long Term Liabilities4.04  8.51  0.00  2.24  0.00  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions40.66  30.16  20.04  13.33  11.93  
Total Non-Current Liabilities233.92  245.43  231.75  226.83  498.63  
Current Liabilities0  0  0  0  0  
Trade Payables518.90  580.23  247.36  152.43  153.18  
    Sundry Creditors518.90  580.23  247.36  152.43  153.18  
    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 Liabilities982.55  365.51  341.13  39.51  132.41  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers892.87  305.85  293.40  3.24  0.90  
    Interest Accrued But Not Due12.91  7.50  7.77  4.80  6.58  
    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 Liabilities76.78  52.16  39.96  31.48  124.93  
Short Term Borrowings0.00  335.63  0.00  291.26  699.00  
    Secured ST Loans repayable on Demands0.00  335.63  0.00  291.26  456.46  
    Working Capital Loans- Sec0.00  335.63  0.00  285.44  431.98  
    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  -335.63  0.00  -285.44  -189.44  
Short Term Provisions313.80  204.46  80.41  58.69  68.59  
    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 Tax311.30  202.96  77.91  56.63  67.11  
    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 Provisions2.50  1.50  2.50  2.07  1.48  
Total Current Liabilities1815.25  1485.83  668.89  541.90  1053.18  
Total Liabilities8483.85  6197.74  5031.94  4544.89  3615.51  
ASSETS0  0  0  0  0  
Gross Block2354.09  2198.68  1926.52  1777.63  1926.89  
Less: Accumulated Depreciation738.29  626.55  514.70  420.85  361.83  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block1615.80  1572.13  1411.82  1356.79  1565.05  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress65.68  44.44  38.07  4.99  5.11  
Non Current Investments391.93  306.23  192.35  41.45  11.48  
Long Term Investment391.93  306.23  192.35  41.45  11.48  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted391.93  306.23  192.35  41.45  11.48  
Long Term Loans & Advances177.70  64.41  70.46  18.24  11.47  
Other Non Current Assets86.85  147.70  121.45  6.75  12.34  
Total Non-Current Assets2498.97  2296.01  2003.87  1606.54  1605.45  
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  
Inventories1454.63  1408.13  914.94  664.10  743.67  
    Raw Materials669.13  569.86  326.71  147.89  62.63  
    Work-in Progress763.89  811.16  555.84  444.61  407.23  
    Finished Goods0.69  1.60  1.28  9.52  39.68  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare15.63  25.21  26.24  26.41  42.00  
    Other Inventory5.29  0.31  4.86  35.67  192.13  
Sundry Debtors2818.33  1801.27  1447.77  1217.45  949.69  
    Debtors more than Six months1723.60  845.32  715.99  412.81  128.48  
    Debtors Others1275.60  1100.49  827.15  884.68  882.68  
Cash and Bank1043.77  86.99  371.13  744.06  76.12  
    Cash in hand1.19  0.81  0.86  1.64  0.21  
    Balances at Bank1042.58  86.18  369.77  742.42  75.91  
    Other cash and bank balances0.00  0.00  0.50  0.00  0.00  
Other Current Assets39.33  31.49  20.88  22.18  14.85  
    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 loans9.09  8.07  1.63  10.64  3.26  
    Prepaid Expenses24.91  15.15  18.05  6.12  6.24  
    Other current_assets5.33  8.28  1.20  5.43  5.35  
Short Term Loans and Advances558.91  573.85  273.36  275.47  184.53  
    Advances recoverable in cash or in kind200.09  185.61  144.58  239.98  172.37  
    Advance income tax and TDS174.18  118.66  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 deposits179.50  226.50  122.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances5.15  43.08  6.79  35.49  12.16  
Total Current Assets5914.96  3901.73  3028.07  2923.26  1968.86  
Net Current Assets (Including Current Investments)4099.72  2415.91  2359.18  2381.36  915.68  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets8483.85  6197.74  5031.94  4544.89  3615.51  
Contingent Liabilities2531.89  1945.62  1026.66  247.82  276.68  
Total Debt0.00  338.88  0.00  291.26  1054.63  
Book Value149.25  103.80  95.20  86.10  55.12  
Adjusted Book Value74.63  51.90  47.60  43.05  27.56  
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