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UPL Ltd.
 
BSE Code 512070
ISIN Demat INE628A01036
Book Value (Rs.) 167.32
NSE Code UPL
Dividend Yield  % 1.08
Market Cap  (Rs. Mn) 467247.72
TTM PE (x) 62.13
TTM EPS (Rs.) 8.91
Face Value (Rs.) 2  
Type :
  Indian Rupees. Select Currency : Current Value
Rs.  in Million)
ParticularsMar 2026Mar 2025Mar 2024Mar 2023Mar 2022
    Equity - Authorised2480.00  2480.00  2480.00  2480.00  2480.00  
    Equity - Issued1690.00  1690.00  1500.00  1500.00  1530.00  
    Equity Paid Up1690.00  1590.00  1500.00  1500.00  1530.00  
    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  2.00  2.00  2.00  
Share Warrants & Outstandings0.00  0.00  200.00  200.00  200.00  
Total Reserves345270.00  290540.00  246370.00  266880.00  215020.00  
    Securities Premium65630.00  48660.00  32420.00  32420.00  45940.00  
    Capital Reserves2330.00  2330.00  2330.00  2310.00  1820.00  
    Profit & Loss Account Balance222460.00  208680.00  181890.00  203410.00  153950.00  
    General Reserves18480.00  18480.00  18480.00  18480.00  18480.00  
    Other Reserves36370.00  12390.00  11250.00  10260.00  -5170.00  
Reserve excluding Revaluation Reserve345270.00  290540.00  246370.00  266880.00  215020.00  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds346960.00  292130.00  248070.00  268580.00  216750.00  
Minority Interest65730.00  86130.00  78990.00  85710.00  46470.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans2050.00  1980.00  0.00  0.00  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 - Banks2050.00  1980.00  0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  0.00  
Unsecured Loans153300.00  180650.00  240100.00  201440.00  245910.00  
    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 Currency132310.00  161740.00  177980.00  158890.00  159190.00  
    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  2230.00  0.00  190.00  
    Other Unsecured Loan20990.00  18910.00  59890.00  42550.00  86530.00  
Deferred Tax Assets / Liabilities-18430.00  -13320.00  -11890.00  -1990.00  4360.00  
    Deferred Tax Assets42020.00  36680.00  38340.00  28740.00  19220.00  
    Deferred Tax Liability23590.00  23360.00  26450.00  26750.00  23580.00  
Other Long Term Liabilities11440.00  10190.00  11770.00  12880.00  10430.00  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions4230.00  3350.00  3860.00  2170.00  2350.00  
Total Non-Current Liabilities152590.00  182850.00  243840.00  214500.00  263050.00  
Current Liabilities0  0  0  0  0  
Trade Payables171020.00  146480.00  156840.00  176140.00  165520.00  
    Sundry Creditors171020.00  146480.00  156840.00  176140.00  165520.00  
    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 Liabilities149000.00  121360.00  60990.00  90460.00  63300.00  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers50140.00  35380.00  28270.00  40110.00  26510.00  
    Interest Accrued But Not Due1860.00  1780.00  1950.00  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  16360.00  1440.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities97000.00  84200.00  30770.00  33990.00  35350.00  
Short Term Borrowings15920.00  10160.00  42330.00  12190.00  41170.00  
    Secured ST Loans repayable on Demands0.00  0.00  1950.00  830.00  3640.00  
    Working Capital Loans- Sec0.00  0.00  1950.00  830.00  3640.00  
    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 Loans15920.00  10160.00  38430.00  10530.00  33890.00  
Short Term Provisions11540.00  7690.00  8450.00  11580.00  9770.00  
    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 Tax8210.00  5000.00  5300.00  6550.00  4500.00  
    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 Provisions3330.00  2690.00  3150.00  5030.00  5270.00  
Total Current Liabilities347480.00  285690.00  268610.00  290370.00  279760.00  
Total Liabilities912760.00  846800.00  839510.00  859160.00  806030.00  
ASSETS0  0  0  0  0  
Gross Block668590.00  599480.00  575860.00  547680.00  500630.00  
Less: Accumulated Depreciation247060.00  208640.00  185300.00  160550.00  138700.00  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block421530.00  390840.00  390560.00  387130.00  361930.00  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress9990.00  6150.00  11060.00  11970.00  11840.00  
Non Current Investments20320.00  20080.00  18930.00  15690.00  10820.00  
Long Term Investment20320.00  20080.00  18930.00  15690.00  10820.00  
    Quoted1950.00  1240.00  1210.00  1320.00  1130.00  
    Unquoted18370.00  18840.00  17720.00  14370.00  9790.00  
Long Term Loans & Advances12880.00  12140.00  4420.00  4790.00  4480.00  
Other Non Current Assets3610.00  1670.00  2670.00  3090.00  6510.00  
Total Non-Current Assets489810.00  450190.00  446230.00  438880.00  408750.00  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments6340.00  3200.00  2610.00  460.00  8400.00  
    Quoted200.00  0.00  0.00  0.00  8400.00  
    Unquoted6140.00  3200.00  2610.00  460.00  0.00  
Inventories126760.00  103160.00  127760.00  139850.00  130780.00  
    Raw Materials23320.00  19530.00  26620.00  30120.00  41670.00  
    Work-in Progress10120.00  9900.00  7040.00  7210.00  7610.00  
    Finished Goods70500.00  55330.00  73010.00  79290.00  59540.00  
    Packing Materials3700.00  3110.00  3250.00  3270.00  3120.00  
    Stores  and Spare3440.00  2750.00  2860.00  2250.00  1630.00  
    Other Inventory15680.00  12540.00  14980.00  17710.00  17210.00  
Sundry Debtors178740.00  155050.00  163540.00  182240.00  153280.00  
    Debtors more than Six months15760.00  17090.00  19130.00  13100.00  12140.00  
    Debtors Others177650.00  148160.00  156040.00  179990.00  151000.00  
Cash and Bank60860.00  95370.00  60360.00  60970.00  61200.00  
    Cash in hand10.00  40.00  20.00  10.00  30.00  
    Balances at Bank60850.00  95320.00  60300.00  60930.00  61060.00  
    Other cash and bank balances0.00  10.00  40.00  30.00  110.00  
Other Current Assets13030.00  9790.00  9340.00  3470.00  13160.00  
    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 loans180.00  240.00  190.00  230.00  140.00  
    Prepaid Expenses2830.00  2370.00  2440.00  0.00  0.00  
    Other current_assets10020.00  7180.00  6710.00  3240.00  13020.00  
Short Term Loans and Advances35890.00  29600.00  29380.00  32890.00  29980.00  
    Advances recoverable in cash or in kind9240.00  7210.00  4640.00  9350.00  9320.00  
    Advance income tax and TDS4150.00  3410.00  3980.00  1410.00  860.00  
    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 & Advances22500.00  18980.00  20760.00  22130.00  19800.00  
Total Current Assets421620.00  396170.00  392990.00  419880.00  396800.00  
Net Current Assets (Including Current Investments)74140.00  110480.00  124380.00  129510.00  117040.00  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets912760.00  846800.00  839510.00  859160.00  806030.00  
Contingent Liabilities39000.00  36830.00  29520.00  22830.00  24380.00  
Total Debt218600.00  235360.00  282430.00  229990.00  288520.00  
Book Value410.60  367.46  330.49  357.84  283.07  
Adjusted Book Value410.60  367.46  317.00  343.23  271.52  
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