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Balance Sheet
Lupin Ltd.
 
BSE Code 500257
ISIN Demat INE326A01037
Book Value (Rs) 596.04
NSE Code LUPIN
Dividend Yield (%) 0.58
Market Cap (Rs Mn) 943716.34
TTM PE(x) 16.38
TTM EPS(Rs) 126.14
Face Value(Rs.) 2  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital913.20  911.40  910.00  909.00  907.40  
    Equity - Authorised2000.00  2000.00  2000.00  2000.00  2000.00  
    Equity - Issued913.20  911.40  910.00  909.00  907.40  
    Equity Paid Up913.20  911.40  910.00  909.00  907.40  
    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 Value2.00  2.00  2.00  2.00  2.00  
Share Warrants & Outstandings839.80  1144.50  1489.40  1617.30  1895.30  
Total Reserves170282.00  140847.00  122245.60  119006.40  135228.70  
    Securities Premium12875.90  11793.60  11075.80  10620.40  9887.10  
    Capital Reserves319.80  263.90  263.90  263.90  263.90  
    Profit & Loss Account Balance140705.70  111833.70  95359.50  92884.20  111083.20  
    General Reserves17429.60  17387.00  17232.60  17134.10  16916.80  
    Other Reserves-1049.00  -431.20  -1686.20  -1896.20  -2922.30  
Reserve excluding Revaluation Reserve170282.00  140847.00  122245.60  119006.40  135228.70  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds172035.00  142902.90  124645.00  121532.70  138031.40  
Minority Interest908.50  831.60  783.20  687.10  549.70  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans11964.80  0.00  0.00  1418.60  3.30  
    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 - Banks11964.80  0.00  0.00  1418.60  3.30  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  0.00  
Unsecured Loans5697.50  0.00  275.10  0.00  157.90  
    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 Currency5697.50  0.00  275.10  0.00  156.40  
    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  1.50  
Deferred Tax Assets / Liabilities-3326.90  -566.60  737.80  711.00  495.60  
    Deferred Tax Assets8019.50  4811.00  2694.70  2666.00  2899.00  
    Deferred Tax Liability4692.60  4244.40  3432.50  3377.00  3394.60  
Other Long Term Liabilities5204.20  5009.60  5477.70  6071.20  7408.60  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions4360.80  3754.00  3430.30  3329.90  3294.90  
Total Non-Current Liabilities23900.40  8197.00  9920.90  11530.70  11360.30  
Current Liabilities0  0  0  0  0  
Trade Payables29581.60  29581.10  25315.30  22829.10  20144.40  
    Sundry Creditors29581.60  29581.10  25315.30  22237.60  19747.30  
    Acceptances0.00  0.00  0.00  591.50  397.10  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities22743.20  19194.00  15772.20  13941.10  27666.70  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers215.20  249.90  152.50  155.90  260.70  
    Interest Accrued But Not Due0.00  0.00  0.00  0.00  48.60  
    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 Liabilities22528.00  18944.10  15619.70  13785.20  27357.40  
Short Term Borrowings30155.60  26699.10  42165.40  37023.00  30494.40  
    Secured ST Loans repayable on Demands11997.80  0.00  0.00  2566.20  2425.90  
    Working Capital Loans- Sec0.00  0.00  0.00  2566.20  2425.90  
    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 Loans18157.80  26699.10  42165.40  31890.60  25642.60  
Short Term Provisions7133.50  9540.80  9400.80  8971.20  6055.40  
    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 Tax4401.70  4291.40  4249.70  4141.10  1368.20  
    Provision for post retirement benefits4.80  18.70  8.90  18.40  49.40  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions2727.00  5230.70  5142.20  4811.70  4637.80  
Total Current Liabilities89613.90  85015.00  92653.70  82764.40  84360.90  
Total Liabilities286457.80  236946.50  228002.80  216514.90  234302.30  
ASSETS0  0  0  0  0  
Gross Block201836.90  196646.90  180774.20  159903.00  147267.50  
Less: Accumulated Depreciation104062.60  106539.80  97221.80  86086.80  68459.90  
Less: Impairment of Assets580.80  1324.10  0.00  0.00  0.00  
Net Block97193.50  88783.00  83552.40  73816.20  78807.60  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress3554.50  5956.70  8948.20  8474.70  8515.40  
Non Current Investments872.70  2277.00  771.30  776.00  780.70  
Long Term Investment872.70  2277.00  771.30  776.00  780.70  
    Quoted0.00  1581.60  0.00  0.00  0.00  
    Unquoted872.70  695.40  771.30  776.00  780.70  
Long Term Loans & Advances3078.30  3206.50  6209.20  5724.10  4057.90  
Other Non Current Assets12161.10  478.20  577.00  159.00  129.80  
Total Non-Current Assets118472.00  102470.00  103489.80  91938.10  94438.60  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments10591.10  8469.30  4397.70  8224.00  23768.10  
    Quoted10591.10  8469.30  0.00  1494.60  957.80  
    Unquoted0.00  0.00  4397.70  6729.40  22810.30  
Inventories54763.50  49539.00  44917.60  46307.30  40920.10  
    Raw Materials11093.80  9358.40  10002.20  10750.30  9003.90  
    Work-in Progress6904.90  6645.60  6318.30  6119.10  5945.10  
    Finished Goods10858.30  9367.00  7389.30  7888.10  7455.90  
    Packing Materials3673.10  3660.00  3403.70  2811.20  1967.30  
    Stores  and Spare3187.90  2709.20  2556.00  2334.30  2034.20  
    Other Inventory19045.50  17798.80  15248.10  16404.30  14513.70  
Sundry Debtors54971.00  46920.50  44807.00  42619.40  44743.20  
    Debtors more than Six months1406.20  1263.40  1130.30  3694.40  2489.30  
    Debtors Others54271.20  46694.10  44167.50  39370.90  42894.70  
Cash and Bank31423.30  12025.40  12931.30  10981.30  17424.60  
    Cash in hand16.20  16.00  11.70  11.00  11.60  
    Balances at Bank31198.30  11815.90  12877.60  10949.50  17387.50  
    Other cash and bank balances208.80  193.50  42.00  20.80  25.50  
Other Current Assets13110.60  14280.50  15199.80  4975.40  5568.90  
    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 Expenses1042.90  998.90  1136.20  997.00  950.70  
    Other current_assets12067.70  13281.60  14063.60  3978.40  4618.20  
Short Term Loans and Advances3126.30  3241.80  2259.60  11469.40  7438.80  
    Advances recoverable in cash or in kind2611.00  2663.90  1974.30  2195.80  2110.30  
    Advance income tax and TDS346.30  406.10  367.20  385.10  56.90  
    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 & Advances169.00  171.80  -81.90  8888.50  5271.60  
Total Current Assets167985.80  134476.50  124513.00  124576.80  139863.70  
Net Current Assets (Including Current Investments)78371.90  49461.50  31859.30  41812.40  55502.80  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets286457.80  236946.50  228002.80  216514.90  234302.30  
Contingent Liabilities8091.30  8607.00  9439.30  6687.90  6125.20  
Total Debt50766.50  26699.10  42440.50  38441.60  47829.80  
Book Value374.93  311.08  270.67  263.84  300.06  
Adjusted Book Value374.93  311.08  270.67  263.84  300.06  
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Multigain Financial Services Pvt. Ltd. ROC Reg No. U67190DL2004PTC130552, ARN # 31406
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