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 Balance Sheet  
JNK India Ltd.
 
BSE Code 544167
ISIN Demat INE0OAF01028
Book Value 101.26
NSE Code JNKINDIA
Dividend Yield % 0.06
Market Cap 27129.26
P/E 41.82
EPS 11.59
Face Value 2  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital111.57  96.78  96.00  96.00  6.00  
    Equity - Authorised200.00  200.00  200.00  100.00  20.00  
    Equity - Issued111.57  96.78  96.00  96.00  6.00  
    Equity Paid Up111.57  96.78  96.00  96.00  6.00  
    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 Value2.00  2.00  10.00  10.00  10.00  
Share Warrants & Outstandings27.40  120.40  50.72  0.00  0.00  
Total Reserves4904.75  1736.38  1077.10  625.80  362.17  
    Securities Premium2933.39  49.94  0.00  0.00  0.00  
    Capital Reserves0.00  0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance1971.36  1688.63  1077.10  625.80  362.17  
    General Reserves0.00  0.00  0.00  0.00  0.00  
    Other Reserves0.00  -2.19  0.00  0.00  0.00  
Reserve excluding Revaluation Reserve4904.75  1736.38  1077.10  625.80  362.17  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds5043.72  1953.56  1223.82  721.80  368.17  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans27.24  26.22  32.39  26.92  2.53  
    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  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured27.24  26.22  32.39  26.92  2.53  
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 / Liabilities-66.71  -30.37  -24.90  -7.95  2.03  
    Deferred Tax Assets111.69  37.01  30.17  13.48  4.57  
    Deferred Tax Liability44.98  6.64  5.27  5.53  6.60  
Other Long Term Liabilities113.47  121.51  239.56  90.28  45.65  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions25.19  42.14  15.48  0.00  1.05  
Total Non-Current Liabilities99.19  159.50  262.53  109.25  51.26  
Current Liabilities0  0  0  0  0  
Trade Payables1114.16  1498.96  397.57  453.03  249.47  
    Sundry Creditors1114.16  1498.96  397.57  453.03  249.47  
    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 Liabilities1457.07  744.39  1029.93  1278.60  388.29  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers1364.38  499.57  666.99  995.17  164.92  
    Interest Accrued But Not Due15.42  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 Liabilities77.27  244.82  362.94  283.43  223.37  
Short Term Borrowings0.00  508.29  301.41  31.37  85.12  
    Secured ST Loans repayable on Demands0.00  387.99  301.41  31.37  85.12  
    Working Capital Loans- Sec0.00  387.99  301.41  31.37  85.12  
    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  -267.69  -301.41  -31.37  -85.12  
Short Term Provisions109.13  247.25  137.59  81.19  108.93  
    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 Tax88.32  222.27  62.17  31.93  22.01  
    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 Provisions20.81  24.98  75.42  49.26  86.92  
Total Current Liabilities2680.36  2998.89  1866.50  1844.19  831.81  
Total Liabilities7823.27  5111.95  3352.85  2675.24  1251.24  
ASSETS0  0  0  0  0  
Gross Block490.91  384.99  327.56  270.73  74.50  
Less: Accumulated Depreciation204.79  151.92  120.37  69.70  39.84  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block286.12  233.07  207.19  201.03  34.66  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress57.72  34.83  0.00  0.00  0.00  
Non Current Investments0.00  0.00  0.00  0.00  0.00  
Long Term Investment0.00  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  
Long Term Loans & Advances51.70  135.50  90.70  59.96  3.61  
Other Non Current Assets136.94  129.86  1.46  22.97  1.26  
Total Non-Current Assets532.48  533.26  299.35  283.96  39.53  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments0.00  0.00  0.00  110.59  0.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  110.59  0.00  
Inventories428.07  831.83  820.53  624.37  51.76  
    Raw Materials108.93  567.32  445.64  624.37  51.76  
    Work-in Progress156.62  157.95  374.89  0.00  0.00  
    Finished Goods4.34  10.71  0.00  0.00  0.00  
    Packing Materials28.95  15.30  0.00  0.00  0.00  
    Stores  and Spare0.00  0.00  0.00  0.00  0.00  
    Other Inventory129.23  80.55  0.00  0.00  0.00  
Sundry Debtors3392.64  2299.19  1143.50  1100.10  540.22  
    Debtors more than Six months1450.26  622.96  104.02  145.46  34.30  
    Debtors Others2016.25  1702.16  1062.24  976.74  513.05  
Cash and Bank1855.35  287.07  471.82  257.09  272.32  
    Cash in hand0.04  0.73  0.77  0.81  0.80  
    Balances at Bank1855.31  286.34  471.05  256.28  271.52  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets42.95  98.91  237.90  66.24  78.74  
    Interest accrued on Investments17.32  4.24  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 Expenses14.88  94.67  22.39  14.51  9.51  
    Other current_assets10.75  0.00  215.51  51.73  69.23  
Short Term Loans and Advances1571.78  1061.69  379.75  232.89  268.67  
    Advances recoverable in cash or in kind1442.36  939.76  274.08  176.80  165.19  
    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 & Advances129.42  121.93  105.67  56.09  103.48  
Total Current Assets7290.79  4578.69  3053.50  2391.28  1211.71  
Net Current Assets (Including Current Investments)4610.43  1579.80  1187.00  547.09  379.90  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets7823.27  5111.95  3352.85  2675.24  1251.24  
Contingent Liabilities2.57  2.57  12.81  12.81  12.81  
Total Debt44.06  547.81  337.63  59.90  89.50  
Book Value89.92  37.88  122.20  75.19  613.62  
Adjusted Book Value89.92  37.88  24.44  15.04  7.67  
 
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