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Balance Sheet
UPL Ltd.
 
BSE Code 512070
ISIN Demat INE628A01036
Book Value (Rs) 100.32
NSE Code UPL
Dividend Yield (%) 0.20
Market Cap (Rs Mn) 383785.69
TTM PE(x) 43.07
TTM EPS(Rs) 11.87
Face Value(Rs.) 2  
Type
(Rs. in Million)
ParticularsMar 2023Mar 2022Mar 2021Mar 2020Mar 2019
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital1500.00  1530.00  31390.00  31390.00  1020.00  
    Equity - Authorised2480.00  2480.00  2480.00  2480.00  2480.00  
    Equity - Issued1500.00  1530.00  1530.00  1530.00  1020.00  
    Equity Paid Up1500.00  1530.00  1530.00  1530.00  1020.00  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  29860.00  29860.00  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 & Outstandings200.00  200.00  10.00  0.00  0.00  
Total Reserves266880.00  215020.00  177470.00  161440.00  146130.00  
    Securities Premium32420.00  45940.00  45940.00  45940.00  46070.00  
    Capital Reserves2310.00  1820.00  1770.00  1910.00  1770.00  
    Profit & Loss Account Balance203410.00  153950.00  126680.00  140700.00  123500.00  
    General Reserves18480.00  18480.00  18480.00  18480.00  18480.00  
    Other Reserves10260.00  -5170.00  -15400.00  -45590.00  -43690.00  
Reserve excluding Revaluation Reserve266880.00  215020.00  177470.00  161440.00  146130.00  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds268580.00  216750.00  208870.00  192830.00  147150.00  
Minority Interest55850.00  46470.00  36930.00  33120.00  34540.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  0.00  0.00  20.00  
    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  0.00  20.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  0.00  
Unsecured Loans231300.00  245910.00  221410.00  273710.00  263800.00  
    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 Currency158890.00  159190.00  162740.00  208870.00  204240.00  
    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  190.00  190.00  180.00  210.00  
    Other Unsecured Loan72410.00  86530.00  58480.00  64660.00  59350.00  
Deferred Tax Assets / Liabilities-1990.00  4360.00  9960.00  11240.00  14660.00  
    Deferred Tax Assets28740.00  19220.00  15380.00  17510.00  10730.00  
    Deferred Tax Liability26750.00  23580.00  25340.00  28750.00  25390.00  
Other Long Term Liabilities12880.00  10430.00  13830.00  6310.00  1360.00  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions2170.00  2350.00  380.00  240.00  200.00  
Total Non-Current Liabilities244360.00  263050.00  245580.00  291500.00  280040.00  
Current Liabilities0  0  0  0  0  
Trade Payables176140.00  165520.00  127590.00  102330.00  98470.00  
    Sundry Creditors176140.00  165520.00  127590.00  102330.00  98470.00  
    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 Liabilities90460.00  63300.00  39600.00  36610.00  24290.00  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers40110.00  26510.00  15740.00  14190.00  3380.00  
    Interest Accrued But Not Due0.00  0.00  0.00  1100.00  1820.00  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds16360.00  1440.00  1080.00  330.00  2740.00  
    Current maturity - Others0.00  0.00  20.00  20.00  40.00  
    Other Liabilities33990.00  35350.00  22760.00  20970.00  16310.00  
Short Term Borrowings12190.00  41170.00  15200.00  12980.00  24780.00  
    Secured ST Loans repayable on Demands830.00  3640.00  3020.00  3350.00  1690.00  
    Working Capital Loans- Sec830.00  3640.00  3020.00  3350.00  1690.00  
    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 Loans10530.00  33890.00  9160.00  6280.00  21400.00  
Short Term Provisions11580.00  9770.00  13880.00  14930.00  15080.00  
    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 Tax6550.00  4500.00  5230.00  3850.00  5960.00  
    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 Provisions5030.00  5270.00  8650.00  11080.00  9120.00  
Total Current Liabilities290370.00  279760.00  196270.00  166850.00  162620.00  
Total Liabilities859160.00  806030.00  687650.00  684300.00  624350.00  
ASSETS0  0  0  0  0  
Gross Block553190.00  500630.00  470400.00  459990.00  411230.00  
Less: Accumulated Depreciation166060.00  138700.00  122750.00  106770.00  89740.00  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block387130.00  361930.00  347650.00  353220.00  321490.00  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress11970.00  11840.00  8990.00  10590.00  11660.00  
Non Current Investments15780.00  10820.00  5810.00  5580.00  7060.00  
Long Term Investment15780.00  10820.00  5810.00  5580.00  7060.00  
    Quoted1320.00  1130.00  1160.00  770.00  1320.00  
    Unquoted14790.00  9790.00  4650.00  4810.00  5740.00  
Long Term Loans & Advances4790.00  4480.00  7740.00  7500.00  5620.00  
Other Non Current Assets3000.00  6510.00  4580.00  4850.00  4410.00  
Total Non-Current Assets438880.00  408750.00  386950.00  391880.00  357130.00  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments460.00  8400.00  370.00  0.00  20.00  
    Quoted0.00  8400.00  0.00  0.00  0.00  
    Unquoted460.00  0.00  370.00  0.00  20.00  
Inventories139850.00  130780.00  94220.00  78500.00  91330.00  
    Raw Materials30120.00  41670.00  26340.00  19690.00  24340.00  
    Work-in Progress7210.00  7610.00  5010.00  5030.00  5500.00  
    Finished Goods79290.00  59540.00  47510.00  41020.00  52720.00  
    Packing Materials3270.00  3120.00  2420.00  1950.00  990.00  
    Stores  and Spare2250.00  1630.00  1320.00  1150.00  830.00  
    Other Inventory17710.00  17210.00  11620.00  9660.00  6950.00  
Sundry Debtors182240.00  153280.00  121450.00  118670.00  116790.00  
    Debtors more than Six months13100.00  12140.00  7430.00  0.00  0.00  
    Debtors Others179990.00  151000.00  123590.00  129450.00  128750.00  
Cash and Bank60970.00  61200.00  48530.00  67520.00  28510.00  
    Cash in hand10.00  30.00  60.00  60.00  10.00  
    Balances at Bank60930.00  61060.00  48140.00  67330.00  28260.00  
    Other cash and bank balances30.00  110.00  330.00  130.00  240.00  
Other Current Assets3470.00  13160.00  25170.00  20750.00  19100.00  
    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 loans230.00  140.00  330.00  110.00  100.00  
    Prepaid Expenses0.00  0.00  0.00  0.00  0.00  
    Other current_assets3240.00  13020.00  24840.00  20640.00  19000.00  
Short Term Loans and Advances32890.00  29980.00  10410.00  6470.00  11210.00  
    Advances recoverable in cash or in kind9350.00  9320.00  6200.00  5190.00  5840.00  
    Advance income tax and TDS1410.00  860.00  3660.00  870.00  4860.00  
    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 & Advances22130.00  19800.00  550.00  410.00  510.00  
Total Current Assets419880.00  396800.00  300150.00  291910.00  266960.00  
Net Current Assets (Including Current Investments)129510.00  117040.00  103880.00  125060.00  104340.00  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets859160.00  806030.00  687650.00  684300.00  624350.00  
Contingent Liabilities22830.00  24380.00  4810.00  4340.00  3830.00  
Total Debt259850.00  288520.00  237710.00  287040.00  291390.00  
Book Value357.84  283.07  233.99  213.03  288.53  
Adjusted Book Value357.84  283.07  233.99  213.03  192.35  
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Multigain Financial Services Pvt. Ltd. ROC Reg No. U67190DL2004PTC130552, ARN # 31406
Multigain Securities Services Pvt Ltd. ROC Reg No.U74999UP2008PTC035558 Member National Stock Exchange Membership ID 13766 SEBI Reg # INB / INF / INE 231376634 Member Bombay Stock Exchange Membership ID 13766 SEBI Reg # INB / INF 011376630 Member MCX Stock Exchange. Membership No. 59500, SEBI Reg No.INE261330935 Member UNITED Stock Exchange Membership ID 13766 SEBI Reg # INE 271376634
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