BENGAL & ASSAM COMPANY LTD.
NSE : NABSE : 533095ISIN
CODE : INE083K01017Industry : Finance - NBFCHouse
: Private
BSE8233.35-119.2 (-1.43 % )
PREV CLOSE (Rs.) 8352.55
OPEN PRICE (Rs.) 8788.00
BID PRICE (QTY) 8200.00 (1 )
OFFER PRICE (QTY) 8300.00 (50 )
VOLUME 2356
TODAY'S LOW / HIGH (Rs.)
52 WK LOW / HIGH (Rs.)
NSE
This Company is not listed in NSE
Balance Sheet
(Rs in Million)
| Particulars | Mar 2023 | Mar 2022 | Mar 2021 | Mar 2020 | Mar 2019 |
|---|---|---|---|---|---|
| EQUITY AND LIABILITIES | NA | NA | NA | NA | NA |
| Share Capital | 112.96 | 112.96 | 112.96 | 112.96 | 80.37 |
| Equity - Authorised | 2245.52 | 2245.52 | 2245.52 | 2245.52 | 3567.30 |
| Â Equity - Issued | 112.96 | 112.96 | 112.96 | 112.96 | 80.37 |
| Equity Paid Up | 112.96 | 112.96 | 112.96 | 112.96 | 80.37 |
| Equity Shares Forfeited | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Adjustments to Equity | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Preference Capital Paid Up | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Face Value | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 |
| Share Warrants & Outstandings | 0.00 | 0.00 | 0.00 | 0.00 | 32.59 |
| Total Reserves | 55020.75 | 45334.43 | 39036.51 | 33628.04 | 29909.31 |
| Securities Premium | 1886.16 | 1886.16 | 1886.16 | 1886.16 | 1885.67 |
| Capital Reserves | 4707.11 | 4670.10 | 4659.94 | 4679.61 | 4609.46 |
| Profit & Loss Account Balance | 39966.84 | 31072.87 | 25152.64 | 20088.62 | 16376.84 |
| General Reserves | 5993.47 | 5993.47 | 6001.33 | 6001.33 | 6045.27 |
| Other Reserves | 2467.18 | 1711.83 | 1336.43 | 972.32 | 992.07 |
| Reserve excluding Revaluation Reserve | 55020.75 | 45334.43 | 39036.51 | 33628.04 | 29909.31 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 55133.71 | 45447.39 | 39149.47 | 33741.00 | 30022.28 |
| Minority Interest | 19763.95 | 15888.93 | 15011.62 | 13105.44 | 12739.47 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Secured Loans | 27983.88 | 30622.69 | 35121.76 | 36086.61 | 40781.46 |
| Non Convertible Debentures | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Converible Debentures & Bonds | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Packing Credit - Bank | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inter Corporate & Security Deposit | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Term Loans - Banks | 21821.28 | 23590.90 | 26993.76 | 26823.69 | 29530.00 |
| Term Loans - Institutions | 6162.60 | 7031.79 | 8128.01 | 9262.92 | 11246.05 |
| Other Secured | 0.00 | 0.00 | 0.00 | 0.00 | 5.41 |
| Unsecured Loans | 2598.35 | 2958.90 | 3893.98 | 3763.27 | 3632.08 |
| Fixed Deposits - Public | 1228.65 | 1387.08 | 1606.66 | 1476.71 | 1522.32 |
| Loans and advances from subsidiaries | 0.00 | 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 Notes | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Loan in Foreign Currency | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Banks | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Govt. | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Others | 430.08 | 856.73 | 1575.92 | 1616.48 | 2109.76 |
| Other Unsecured Loan | 939.63 | 715.09 | 711.40 | 670.08 | 0.00 |
| Deferred Tax Assets / Liabilities | 3175.40 | 3200.97 | 3249.34 | 2067.19 | 4184.64 |
| Deferred Tax Assets | 6195.26 | 6054.02 | 6603.33 | 8477.25 | 6828.46 |
| Deferred Tax Liability | 9370.67 | 9254.99 | 9852.66 | 10544.45 | 11013.09 |
| Other Long Term Liabilities | 9067.37 | 7971.43 | 7499.64 | 5327.76 | 4781.97 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 1697.88 | 1521.48 | 1281.60 | 1309.52 | 833.85 |
| Total Non-Current Liabilities | 44522.89 | 46275.46 | 51046.32 | 48554.35 | 54213.98 |
| Current Liabilities | NA | NA | NA | NA | NA |
| Trade Payables | 20189.13 | 24102.19 | 17824.78 | 18529.42 | 17839.89 |
| Sundry Creditors | 20189.13 | 24102.19 | 17824.78 | 18529.42 | 17839.89 |
| Acceptances | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 10756.86 | 8488.11 | 9297.38 | 7850.82 | 6701.86 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 630.33 | 540.24 | 563.53 | 472.84 | 426.07 |
| Interest Accrued But Not Due | 315.45 | 213.40 | 223.98 | 571.31 | 273.54 |
| Share Application Money | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current maturity of Debentures & Bonds | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current maturity - Others | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Liabilities | 9811.08 | 7734.47 | 8509.86 | 6806.67 | 6002.24 |
| Short Term Borrowings | 21272.26 | 21686.30 | 12081.33 | 21075.66 | 20330.16 |
| Secured ST Loans repayable on Demands | 13537.06 | 16557.06 | 9694.75 | 18273.11 | 17886.26 |
| Working Capital Loans- Sec | 11570.94 | 15595.28 | 8455.50 | 16893.81 | 17672.95 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | -3835.74 | -10466.04 | -6068.92 | -14091.26 | -15229.05 |
| Short Term Provisions | 620.86 | 373.10 | 15.70 | 142.90 | 260.85 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 620.86 | 373.10 | 15.70 | 142.90 | 22.26 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 | 0.00 | 234.77 |
| Preference Dividend | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.00 | 0.00 | 0.00 | 0.00 | 3.82 |
| Total Current Liabilities | 52839.11 | 54649.70 | 39219.19 | 47598.80 | 45132.76 |
| Total Liabilities | 172259.66 | 162261.48 | 144426.60 | 142999.59 | 142108.49 |
| ASSETS | NA | NA | NA | NA | NA |
| Loans (Non - Current Assets) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Gross Block | 89363.73 | 83651.73 | 78230.53 | 75731.86 | 70639.28 |
| Less: Accumulated Depreciation | 20337.12 | 15533.85 | 11762.63 | 7630.38 | 3630.12 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Block | 69026.61 | 68117.89 | 66467.90 | 68101.47 | 67009.15 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 2152.45 | 1298.63 | 3151.51 | 2874.34 | 2800.94 |
| Non Current Investments | 36019.82 | 27489.64 | 24234.01 | 20849.05 | 18187.45 |
| Long Term Investment | 36019.82 | 27489.64 | 24234.01 | 20849.05 | 18187.45 |
| Quoted | 30333.38 | 24112.77 | 20140.66 | 17133.87 | 14758.07 |
| Unquoted | 5686.45 | 3376.88 | 4093.34 | 3715.18 | 3429.38 |
| Long Term Loans & Advances | 0.00 | 0.00 | 0.00 | 0.00 | 33.50 |
| Other Non Current Assets | 364.84 | 252.13 | 295.25 | 853.70 | 826.97 |
| Total Non-Current Assets | 108023.33 | 97508.88 | 94276.08 | 92749.78 | 88925.63 |
| Current Assets Loans & Advances | NA | NA | NA | NA | NA |
| Currents Investments | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventories | 26420.75 | 28496.37 | 21053.20 | 19154.41 | 19626.69 |
| Raw Materials | 7320.00 | 11247.97 | 8246.74 | 5467.61 | 6067.71 |
| Work-in Progress | 1696.32 | 1915.19 | 1611.71 | 994.16 | 1690.85 |
| Finished Goods | 14138.62 | 12621.98 | 8935.01 | 10435.82 | 9091.98 |
| Packing Materials | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stores  and Spare | 1572.28 | 1382.83 | 1109.01 | 1145.15 | 1200.89 |
| Other Inventory | 1693.53 | 1328.38 | 1150.73 | 1111.68 | 1575.25 |
| Sundry Debtors | 25587.03 | 22829.03 | 18014.79 | 20367.14 | 22179.54 |
| Debtors more than Six months | 2151.95 | 2477.39 | 2170.05 | 208.41 | 288.26 |
| Debtors Others | 23928.35 | 20787.27 | 16194.20 | 20476.01 | 22197.32 |
| Cash and Bank | 3133.13 | 3387.06 | 3084.37 | 2319.45 | 2390.80 |
| Cash in hand | 1.64 | 2.22 | 1.68 | 4.13 | 2.76 |
| Balances at Bank | 2829.73 | 3131.65 | 2944.70 | 2227.71 | 1673.70 |
| Other cash and bank balances | 301.75 | 253.20 | 137.99 | 87.60 | 714.34 |
| Other Current Assets | 2334.76 | 2376.79 | 2292.58 | 2448.72 | 1428.11 |
| Interest accrued on Investments | 72.20 | 63.74 | 74.90 | 98.88 | 39.60 |
| Interest accrued on Debentures | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Deposits with Government | 1370.60 | 1268.67 | 1044.23 | 1111.85 | 0.00 |
| Interest accrued and or due on loans | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Prepaid Expenses | 277.21 | 347.04 | 404.30 | 305.15 | 328.15 |
| Other current_assets | 614.76 | 697.34 | 769.16 | 932.86 | 1060.36 |
| Short Term Loans and Advances | 6760.66 | 7663.35 | 5705.58 | 5960.10 | 7557.72 |
| Advances recoverable in cash or in kind | 1352.17 | 751.29 | 511.26 | 1062.21 | 477.76 |
| Advance income tax and TDS | 1631.05 | 1349.67 | 1373.12 | 1385.49 | 1312.58 |
| Amounts due from directors | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Due From Subsidiaries | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inter corporate deposits | 0.00 | 0.00 | 0.00 | 0.00 | 265.00 |
| Corporate Deposits | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Loans & Advances | 3777.45 | 5562.39 | 3821.20 | 3512.40 | 5502.38 |
| Total Current Assets | 64236.33 | 64752.60 | 50150.52 | 50249.81 | 53182.86 |
| Net Current Assets (Including Current Investments) | 11397.22 | 10102.90 | 10931.33 | 2651.01 | 8050.10 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Assets | 172259.66 | 162261.48 | 144426.60 | 142999.59 | 142108.49 |
| Contingent Liabilities | 4838.79 | 2161.74 | 1934.62 | 1541.40 | 881.80 |
| Total Debt | 51854.49 | 55267.88 | 51097.07 | 60925.54 | 64743.70 |
| Book Value | 4880.69 | 4023.21 | 3465.69 | 2986.91 | 3731.55 |
| Adjusted Book Value | 4880.69 | 4023.21 | 3465.69 | 2986.91 | 3731.55 |
