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HOME   >  CORPORATE INFO >  BALANCE SHEET
Balance Sheet      
Gem Aromatics Ltd.
BSE Code 544491
ISIN Demat INE06XZ01023
Book Value 88.90
NSE Code GEMAROMA
Dividend Yield % 0.00
Market Cap 7584.83
P/E 13.34
EPS 10.88
Face Value 2  
(Rs. in Millions)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022
EQUITY AND LIABILITIES0  0  0  0  
Share Capital93.71  93.71  17.85  17.85  
    Equity - Authorised140.00  140.00  18.50  18.50  
    Equity - Issued93.71  93.71  17.85  17.85  
    Equity Paid Up93.71  93.71  17.85  17.85  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  
    Face Value2.00  2.00  10.00  10.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  
Total Reserves2745.17  2176.76  1757.56  1360.35  
    Securities Premium401.98  401.98  477.84  477.84  
    Capital Reserves0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance2342.38  1773.84  1279.21  882.11  
    General Reserves0.32  0.32  0.32  0.32  
    Other Reserves0.49  0.62  0.19  0.08  
Reserve excluding Revaluation Reserve2745.17  2176.76  1757.56  1360.35  
Revaluation reserve0.00  0.00  0.00  0.00  
Shareholder's Funds2838.88  2270.47  1775.41  1378.20  
Minority Interest0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  
Secured Loans0.61  1.55  2.83  0.00  
    Non Convertible Debentures0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  
    Term Loans - Banks0.61  1.55  2.83  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  
Unsecured Loans0.00  0.00  0.00  0.00  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities-5.21  -6.73  -2.66  2.25  
    Deferred Tax Assets5.72  7.05  2.73  0.11  
    Deferred Tax Liability0.51  0.32  0.07  2.36  
Other Long Term Liabilities27.41  8.26  4.92  8.41  
Long Term Trade Payables0.00  0.00  0.00  0.00  
Long Term Provisions0.00  0.00  0.00  0.42  
Total Non-Current Liabilities22.81  3.08  5.09  11.08  
Current Liabilities0  0  0  0  
Trade Payables159.45  147.95  200.13  168.17  
    Sundry Creditors159.45  147.95  200.13  168.17  
    Acceptances0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  
Other Current Liabilities19.31  45.81  46.28  33.05  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  
    Advances received from customers0.66  29.11  6.17  2.88  
    Interest Accrued But Not Due0.00  0.00  0.00  0.58  
    Share Application Money0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  
    Other Liabilities18.65  16.70  40.11  29.59  
Short Term Borrowings1419.85  838.82  889.72  768.63  
    Secured ST Loans repayable on Demands1419.85  838.82  889.72  768.63  
    Working Capital Loans- Sec1419.85  838.82  889.72  768.63  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  
    Other Unsecured Loans-1419.85  -838.82  -889.72  -768.63  
Short Term Provisions0.76  0.96  0.98  29.94  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  
    Provision for Tax0.00  0.00  0.00  29.94  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  0.00  
    Other Provisions0.76  0.96  0.98  0.00  
Total Current Liabilities1599.37  1033.54  1137.11  999.79  
Total Liabilities4461.06  3307.09  2917.61  2389.07  
ASSETS0  0  0  0  
Gross Block564.23  514.28  357.37  311.99  
Less: Accumulated Depreciation197.30  147.14  86.53  42.55  
Less: Impairment of Assets0.00  0.00  0.00  0.00  
Net Block366.93  367.14  270.84  269.44  
Lease Adjustment A/c0.00  0.00  0.00  0.00  
Capital Work in Progress56.92  16.90  107.94  12.87  
Non Current Investments13.22  10.55  4.11  4.11  
Long Term Investment13.22  10.55  4.11  4.11  
    Quoted0.00  0.00  0.00  0.00  
    Unquoted13.22  10.76  4.11  4.11  
Long Term Loans & Advances868.23  200.79  148.57  101.66  
Other Non Current Assets0.12  0.91  0.11  0.10  
Total Non-Current Assets1305.42  596.29  531.57  388.18  
Current Assets Loans & Advances0  0  0  0  
Currents Investments0.00  0.00  0.00  0.00  
    Quoted0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  
Inventories1561.64  1690.25  1382.47  1294.17  
    Raw Materials565.10  545.01  306.54  210.55  
    Work-in Progress808.57  797.48  606.31  593.13  
    Finished Goods103.70  64.24  64.96  50.66  
    Packing Materials0.00  0.00  0.00  0.00  
    Stores  and Spare10.98  11.23  7.60  11.15  
    Other Inventory73.29  272.29  397.06  428.68  
Sundry Debtors1369.71  426.20  789.74  445.15  
    Debtors more than Six months0.00  0.00  14.02  59.36  
    Debtors Others1369.71  426.20  775.72  385.79  
Cash and Bank5.98  161.76  100.23  42.19  
    Cash in hand0.14  0.20  1.58  1.00  
    Balances at Bank5.84  161.56  98.65  41.19  
    Other cash and bank balances0.00  0.00  0.00  0.00  
Other Current Assets56.57  34.96  31.47  31.33  
    Interest accrued on Investments0.11  5.65  0.02  0.04  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.00  0.00  0.00  
    Prepaid Expenses56.05  21.28  27.96  18.87  
    Other current_assets0.41  8.03  3.49  12.42  
Short Term Loans and Advances161.74  397.63  82.13  188.05  
    Advances recoverable in cash or in kind61.36  107.45  27.86  30.55  
    Advance income tax and TDS0.00  0.00  0.00  0.00  
    Amounts due from directors0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  
    Other Loans & Advances100.38  290.18  54.27  157.50  
Total Current Assets3155.64  2710.80  2386.04  2000.89  
Net Current Assets (Including Current Investments)1556.27  1677.26  1248.93  1001.10  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  
Total Assets4461.06  3307.09  2917.61  2389.07  
Contingent Liabilities581.88  573.40  391.19  328.63  
Total Debt1421.40  841.39  893.62  768.63  
Book Value60.59  48.46  994.63  772.10  
Adjusted Book Value60.59  48.46  37.89  29.41  
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