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Balance Sheet
JSW Cement Ltd.
 
BSE Code 544480
ISIN Demat INE718I01012
Book Value (Rs) 48.52
NSE Code JSWCEMENT
Dividend Yield (%) 0.00
Market Cap (Rs Mn) 149970.14
TTM PE(x) 147.16
TTM EPS(Rs) 0.75
Face Value(Rs.) 10  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital9863.52  9863.52  9863.52  9863.52  9863.50  
    Equity - Authorised18000.00  18000.00  18000.00  18000.00  12500.00  
    Equity - Issued9863.52  9863.52  9863.52  9863.52  9863.50  
    Equity Paid Up9863.52  9863.52  9863.52  9863.52  9863.50  
    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 & Outstandings1516.68  933.65  798.89  465.28  408.70  
Total Reserves12145.34  13849.64  12258.59  10977.73  7982.50  
    Securities Premium0.00  0.00  0.00  0.00  0.00  
    Capital Reserves0.00  0.00  0.00  0.00  81.20  
    Profit & Loss Account Balance11356.43  13056.98  12167.68  10397.75  7878.60  
    General Reserves0.00  0.00  0.00  0.00  0.00  
    Other Reserves788.91  792.66  90.91  579.98  22.70  
Reserve excluding Revaluation Reserve12145.34  13849.64  12258.59  10977.73  7982.50  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds23525.54  24646.81  22921.00  21306.53  18254.70  
Minority Interest197.98  -791.99  -513.57  -186.27  -70.30  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans31127.08  24096.02  30354.69  25756.97  21237.30  
    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 - Banks39956.25  35442.03  35329.75  29584.95  25282.90  
    Term Loans - Institutions0.00  0.00  0.00  995.70  0.00  
    Other Secured-8829.17  -11346.01  -4975.06  -4823.68  -4045.60  
Unsecured Loans18977.10  17472.60  16101.20  14757.90  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 Loan18977.10  17472.60  16101.20  14757.90  0.00  
Deferred Tax Assets / Liabilities3329.39  2777.11  1828.23  1734.40  770.00  
    Deferred Tax Assets6396.60  6143.11  5098.08  5303.09  5507.50  
    Deferred Tax Liability9725.99  8920.22  6926.31  7037.49  6277.50  
Other Long Term Liabilities3637.56  3883.75  2104.57  4106.68  2020.20  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions945.43  870.31  853.47  894.38  492.90  
Total Non-Current Liabilities58016.56  49099.79  51242.16  47250.33  24520.40  
Current Liabilities0  0  0  0  0  
Trade Payables12375.87  12222.46  10841.11  10828.01  9136.00  
    Sundry Creditors8952.69  8041.95  8227.56  8939.28  6989.40  
    Acceptances3423.18  4180.51  2613.55  1888.73  2146.60  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities21838.45  21476.44  14082.62  11848.98  10549.70  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers490.96  465.17  5.89  35.33  185.60  
    Interest Accrued But Not Due21.82  23.00  10.68  1.29  2.20  
    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 Liabilities21325.67  20988.27  14066.05  11812.36  10361.90  
Short Term Borrowings2803.20  5495.21  2784.47  882.00  6603.00  
    Secured ST Loans repayable on Demands2766.10  4457.11  2745.57  382.00  2853.00  
    Working Capital Loans- Sec2766.10  4457.11  2745.57  382.00  2853.00  
    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-2729.00  -3419.01  -2706.67  118.00  897.00  
Short Term Provisions54.07  11.82  1.45  276.81  96.70  
    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 Tax39.34  0.00  0.00  274.00  93.10  
    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 Provisions14.73  11.82  1.45  2.81  3.60  
Total Current Liabilities37071.59  39205.93  27709.65  23835.80  26385.40  
Total Liabilities118811.67  112160.54  101359.24  92206.39  69090.20  
ASSETS0  0  0  0  0  
Gross Block83323.54  75383.59  57133.39  53809.33  48005.10  
Less: Accumulated Depreciation15477.21  13335.55  10685.93  8080.74  5760.10  
Less: Impairment of Assets0.00  162.89  0.00  0.00  0.00  
Net Block67846.33  61885.15  46447.46  45728.59  42245.00  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress10246.88  7391.82  15753.88  8722.93  2891.10  
Non Current Investments2659.17  4322.64  7141.95  4835.78  3538.50  
Long Term Investment2659.17  4322.64  7141.95  4835.78  3538.50  
    Quoted1414.47  1390.83  632.95  785.99  231.30  
    Unquoted1244.70  2931.81  6509.00  4049.79  3307.20  
Long Term Loans & Advances8192.45  5478.36  5770.30  5544.18  3054.50  
Other Non Current Assets5710.24  6268.72  2520.99  1011.35  770.70  
Total Non-Current Assets94784.03  85654.70  77787.68  65882.38  52550.50  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments795.00  3268.00  0.00  0.00  0.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted795.00  3268.00  0.00  0.00  0.00  
Inventories4284.68  4752.61  4484.69  4602.11  3492.90  
    Raw Materials945.82  844.68  1038.86  816.79  548.10  
    Work-in Progress379.30  237.24  236.82  262.52  188.10  
    Finished Goods536.01  577.11  432.70  573.20  205.70  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare1799.40  1437.31  1580.33  1730.83  1335.60  
    Other Inventory624.15  1656.27  1195.98  1218.77  1215.40  
Sundry Debtors7818.39  7828.43  7107.88  7662.68  6193.50  
    Debtors more than Six months854.71  477.22  404.43  327.61  403.40  
    Debtors Others7160.49  7454.78  6729.86  7362.97  5811.50  
Cash and Bank1235.22  3159.80  550.34  5549.30  1355.70  
    Cash in hand0.39  0.69  1.19  0.63  0.50  
    Balances at Bank1234.83  3159.11  549.15  5548.67  1355.20  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets2184.23  2413.34  5115.78  4333.14  3098.10  
    Interest accrued on Investments0.00  0.00  0.00  0.00  259.70  
    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 loans731.39  1384.85  940.28  754.01  91.10  
    Prepaid Expenses853.06  271.43  220.98  318.95  206.40  
    Other current_assets599.78  757.06  3954.52  3260.18  2540.90  
Short Term Loans and Advances7710.12  5083.66  6312.87  4176.78  2399.50  
    Advances recoverable in cash or in kind2925.10  1584.07  1895.06  1989.49  1018.80  
    Advance income tax and TDS0.00  0.00  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 deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances4785.02  3499.59  4417.81  2187.29  1380.70  
Total Current Assets24027.64  26505.84  23571.56  26324.01  16539.70  
Net Current Assets (Including Current Investments)-13043.95  -12700.09  -4138.09  2488.21  -9845.70  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets118811.67  112160.54  101359.24  92206.39  69090.20  
Contingent Liabilities1113.31  1040.27  856.84  794.94  1018.90  
Total Debt61665.51  58357.64  54215.42  46220.55  31886.00  
Book Value22.31  24.04  22.43  21.13  18.09  
Adjusted Book Value22.31  24.04  22.43  21.13  18.09  
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