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 Balance Sheet  
JB Chemicals & Pharmaceuticals Ltd.
 
BSE Code 506943
ISIN Demat INE572A01036
Book Value 251.48
NSE Code JBCHEPHARM
Dividend Yield % 1.00
Market Cap 354810.66
P/E 52.63
EPS 41.98
Face Value 1  
Type
(Rs. in Million)
ParticularsMar 2026Mar 2025Mar 2024Mar 2023Mar 2022
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital160.56  155.68  155.20  154.76  154.56  
    Equity - Authorised203.00  203.00  203.00  203.00  203.00  
    Equity - Issued160.56  155.68  155.20  154.76  154.56  
    Equity Paid Up160.56  155.68  155.20  154.76  154.56  
    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 Value1.00  1.00  1.00  2.00  2.00  
Share Warrants & Outstandings0.00  1680.29  1398.39  1216.21  626.54  
Total Reserves41431.64  32497.19  27679.71  23432.56  20560.13  
    Securities Premium6345.69  1640.60  1133.92  697.02  507.68  
    Capital Reserves-0.44  -0.44  -0.44  -0.44  6.77  
    Profit & Loss Account Balance33286.27  29351.20  25170.10  21250.81  18427.07  
    General Reserves1506.26  1506.26  1506.26  1304.26  1304.26  
    Other Reserves293.86  -0.42  -130.13  180.91  314.35  
Reserve excluding Revaluation Reserve41431.64  32497.19  27679.71  23432.56  20560.13  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds41592.20  34333.15  29233.29  24803.52  21341.23  
Minority Interest0.00  0.00  0.00  0.00  44.90  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  236.39  3832.20  0.00  
    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  3417.99  5202.20  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  -3181.60  -1370.00  0.00  
Unsecured Loans0.00  0.00  0.00  0.00  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 Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities1773.11  1689.23  1433.30  963.14  411.28  
    Deferred Tax Assets429.50  311.59  224.83  177.93  191.80  
    Deferred Tax Liability2202.61  2000.82  1658.13  1141.06  603.08  
Other Long Term Liabilities47.06  82.54  113.37  178.14  237.84  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions4970.21  2660.56  2876.58  4946.84  4104.26  
Total Non-Current Liabilities6790.39  4432.33  4659.64  9920.31  4753.38  
Current Liabilities0  0  0  0  0  
Trade Payables3909.79  4107.17  3563.10  2386.48  2244.80  
    Sundry Creditors3909.79  4107.17  3563.10  2386.48  2244.80  
    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 Liabilities1257.10  1373.26  4357.52  2403.30  813.08  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers227.43  103.24  129.86  120.91  43.15  
    Interest Accrued But Not Due0.00  0.00  0.00  0.26  0.06  
    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 Liabilities1029.67  1270.02  4227.67  2282.12  769.88  
Short Term Borrowings0.00  138.04  153.43  280.18  263.15  
    Secured ST Loans repayable on Demands0.00  138.04  153.43  280.18  263.15  
    Working Capital Loans- Sec0.00  138.04  153.43  280.18  263.15  
    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 Loans0.00  -138.04  -153.43  -280.18  -263.15  
Short Term Provisions5206.63  5950.81  4803.51  1187.06  1230.60  
    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 Tax4553.94  5328.18  4312.91  762.06  775.42  
    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 Provisions652.69  622.62  490.59  425.01  455.18  
Total Current Liabilities10373.52  11569.28  12877.56  6257.02  4551.63  
Total Liabilities58756.11  50334.76  46770.49  40980.85  30691.14  
ASSETS0  0  0  0  0  
Gross Block30198.97  29645.23  28352.31  26077.67  18762.02  
Less: Accumulated Depreciation11344.81  9963.33  8308.34  7067.57  5992.07  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block18854.17  19681.91  20043.97  19010.10  12769.94  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress611.64  467.00  633.22  444.09  139.06  
Non Current Investments260.30  279.80  237.08  137.84  127.22  
Long Term Investment260.30  279.80  237.08  137.84  127.22  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted260.30  279.80  237.08  137.84  127.22  
Long Term Loans & Advances5139.44  2759.39  2936.37  5143.45  4350.74  
Other Non Current Assets207.28  2509.84  60.33  145.08  10.39  
Total Non-Current Assets25200.48  25861.46  24041.74  24988.00  17445.05  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments7389.05  3171.09  3646.50  1921.85  0.00  
    Quoted7389.05  3171.09  3646.50  1921.85  0.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories6834.03  5289.55  5025.13  4304.84  4099.61  
    Raw Materials2733.71  2254.71  1957.83  1660.22  1523.66  
    Work-in Progress259.23  211.60  239.55  360.95  188.73  
    Finished Goods1299.24  1031.11  1087.25  1233.47  1316.56  
    Packing Materials493.78  373.87  412.92  458.42  499.84  
    Stores  and Spare14.64  9.95  7.61  7.89  7.77  
    Other Inventory2033.43  1408.32  1319.98  583.90  563.06  
Sundry Debtors7809.08  8153.79  6869.19  5758.00  5556.87  
    Debtors more than Six months662.23  424.74  223.43  225.53  358.02  
    Debtors Others7562.29  7927.31  6804.28  5578.21  5237.57  
Cash and Bank1458.74  1294.49  955.38  788.13  585.28  
    Cash in hand0.75  0.44  0.30  0.39  0.91  
    Balances at Bank1457.99  1193.30  955.08  787.74  437.07  
    Other cash and bank balances0.00  100.75  0.00  0.00  147.30  
Other Current Assets547.96  293.73  330.92  449.12  574.29  
    Interest accrued on Investments247.90  10.60  5.14  3.92  0.36  
    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 Expenses174.61  190.14  163.23  167.05  120.40  
    Other current_assets125.44  92.99  162.55  278.15  453.53  
Short Term Loans and Advances9516.78  6270.66  5901.63  2770.92  2430.05  
    Advances recoverable in cash or in kind109.98  187.74  112.80  135.91  310.90  
    Advance income tax and TDS4461.89  5245.88  4195.29  712.52  714.48  
    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 & Advances4944.91  837.03  1593.53  1922.48  1404.67  
Total Current Assets33555.63  24473.30  22728.75  15992.85  13246.09  
Net Current Assets (Including Current Investments)23182.11  12904.03  9851.19  9735.84  8694.46  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets58756.11  50334.76  46770.49  40980.85  30691.14  
Contingent Liabilities1069.76  1319.43  1316.35  1047.34  491.34  
Total Debt0.00  138.04  3571.41  5482.38  263.15  
Book Value259.05  209.75  179.35  304.83  268.04  
Adjusted Book Value259.05  209.75  179.35  152.42  134.02  
 
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