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 Balance Sheet  
Studds Accessories Ltd.
 
BSE Code 544599
ISIN Demat INE00Q601028
Book Value 133.31
NSE Code STUDDS
Dividend Yield % 0.58
Market Cap 20402.77
P/E 24.36
EPS 21.28
Face Value 5  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital196.77  98.38  98.38  98.38  98.38  
    Equity - Authorised250.00  250.00  250.00  250.00  250.00  
    Equity - Issued196.77  98.38  98.38  98.38  98.38  
    Equity Paid Up196.77  98.38  98.38  98.38  98.38  
    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 Value5.00  5.00  5.00  5.00  5.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  0.00  
Total Reserves4297.98  3775.67  3281.83  3010.52  2802.42  
    Securities Premium0.00  0.00  0.00  0.00  0.00  
    Capital Reserves0.00  0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance4214.70  3692.29  3198.45  2927.78  2719.68  
    General Reserves82.74  82.74  82.74  82.74  82.74  
    Other Reserves0.54  0.64  0.64  0.00  0.00  
Reserve excluding Revaluation Reserve4297.98  3775.67  3281.83  3010.52  2802.42  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds4494.75  3874.05  3380.21  3108.90  2900.80  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  1.99  199.29  297.62  155.84  
    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  293.40  430.95  270.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  1.99  -94.11  -133.33  -114.16  
Unsecured Loans29.08  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 Loan29.08  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities184.06  165.61  155.41  133.90  107.58  
    Deferred Tax Assets22.15  17.25  11.73  18.58  22.57  
    Deferred Tax Liability206.21  182.86  167.14  152.48  130.15  
Other Long Term Liabilities74.75  92.31  30.62  30.90  49.25  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions50.69  45.37  40.99  31.33  28.12  
Total Non-Current Liabilities338.58  305.28  426.31  493.75  340.79  
Current Liabilities0  0  0  0  0  
Trade Payables319.48  305.59  347.01  500.15  627.80  
    Sundry Creditors319.48  305.59  347.01  500.15  627.80  
    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 Liabilities323.08  330.98  416.90  413.56  396.91  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers62.96  59.12  55.05  56.22  51.24  
    Interest Accrued But Not Due0.00  0.00  0.00  0.00  0.00  
    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 Liabilities260.12  271.86  361.85  357.34  345.67  
Short Term Borrowings0.00  0.00  0.00  0.00  0.00  
    Secured ST Loans repayable on Demands0.00  0.00  0.00  0.00  0.00  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  0.00  
    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 Loans0.00  0.00  0.00  0.00  0.00  
Short Term Provisions91.16  39.73  40.24  38.53  79.76  
    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 Tax71.11  20.86  22.59  21.02  61.75  
    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 Provisions20.05  18.87  17.65  17.51  18.01  
Total Current Liabilities733.72  676.30  804.15  952.24  1104.47  
Total Liabilities5567.05  4855.63  4610.67  4554.89  4346.06  
ASSETS0  0  0  0  0  
Gross Block4432.83  4173.28  3810.12  3627.10  3032.85  
Less: Accumulated Depreciation1047.98  859.74  695.28  529.47  370.13  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block3384.85  3313.54  3114.84  3097.63  2662.72  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress253.24  99.52  102.09  102.39  55.41  
Non Current Investments0.09  0.12  0.02  0.02  0.02  
Long Term Investment0.09  0.12  0.02  0.02  0.02  
    Quoted0.09  0.12  0.02  0.02  0.02  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Long Term Loans & Advances24.40  24.35  23.85  25.21  40.62  
Other Non Current Assets7.75  12.65  272.57  17.47  0.00  
Total Non-Current Assets3705.48  3467.71  3529.25  3268.13  2800.82  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments0.00  0.00  0.00  0.00  0.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories562.83  402.19  350.10  424.26  289.86  
    Raw Materials267.36  195.64  164.52  241.19  199.29  
    Work-in Progress47.97  22.04  45.21  50.73  15.24  
    Finished Goods215.40  176.67  109.52  132.34  75.33  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare0.00  0.00  0.00  0.00  0.00  
    Other Inventory32.10  7.84  30.85  0.00  0.00  
Sundry Debtors429.55  283.64  312.68  281.46  265.71  
    Debtors more than Six months5.55  6.46  18.45  1.81  3.89  
    Debtors Others424.79  277.18  295.77  281.19  261.82  
Cash and Bank721.86  585.53  297.16  393.05  762.22  
    Cash in hand0.06  0.01  0.05  0.01  0.05  
    Balances at Bank721.80  585.52  297.11  393.04  762.17  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets83.31  61.33  33.32  42.17  29.38  
    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 Expenses14.76  10.20  11.69  8.18  8.41  
    Other current_assets68.55  51.13  21.63  33.99  20.97  
Short Term Loans and Advances64.02  55.23  88.16  145.82  198.07  
    Advances recoverable in cash or in kind38.61  43.49  86.28  133.55  163.58  
    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 & Advances25.41  11.74  1.88  12.27  34.49  
Total Current Assets1861.57  1387.92  1081.42  1286.76  1545.24  
Net Current Assets (Including Current Investments)1127.85  711.62  277.27  334.52  440.77  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets5567.05  4855.63  4610.67  4554.89  4346.06  
Contingent Liabilities72.48  53.34  34.52  21.02  56.12  
Total Debt29.08  6.13  305.78  436.77  277.27  
Book Value114.21  196.89  171.79  158.00  147.43  
Adjusted Book Value114.21  98.45  85.90  79.00  73.71  
 
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