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Balance Sheet  
Bharat Electronics Ltd.
 
BSE Code   500049
ISIN Demat   INE263A01024
Book Value   31.30
NSE Code BEL
Dividend Yield %  0.57
Market Cap   3081071.78
P/E   51.78
EPS   8.14
Face Value 1  
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital7309.80  7309.80  7309.80  2436.60  2436.60  
    Equity - Authorised7500.00  7500.00  7500.00  2500.00  2500.00  
    Equity - Issued7309.80  7309.80  7309.80  2436.60  2436.60  
    Equity Paid Up7309.80  7309.80  7309.80  2436.60  2436.60  
    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  1.00  1.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  0.00  
Total Reserves189667.00  153514.10  128510.10  117406.00  105642.30  
    Securities Premium0.00  0.00  0.00  0.00  0.00  
    Capital Reserves466.90  466.90  466.90  466.90  466.90  
    Profit & Loss Account Balance144362.00  112291.90  90711.50  77071.80  67816.00  
    General Reserves51081.40  47081.40  43081.40  43954.60  39954.60  
    Other Reserves-6243.30  -6326.10  -5749.70  -4087.30  -2595.20  
Reserve excluding Revaluation Reserve189667.00  153514.10  128510.10  117406.00  105642.30  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds196976.80  160823.90  135819.90  119842.60  108078.90  
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  0.00  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 - Banks0.00  0.00  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 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-5341.20  -5741.60  -5033.90  -6207.00  -4633.90  
    Deferred Tax Assets7479.80  7748.60  7115.90  8351.80  6926.40  
    Deferred Tax Liability2138.60  2007.00  2082.00  2144.80  2292.50  
Other Long Term Liabilities1271.30  1221.40  1243.40  1332.50  728.10  
Long Term Trade Payables0.00  0.00  3.70  3.40  2.90  
Long Term Provisions8947.60  9610.40  8389.70  18000.60  14074.40  
Total Non-Current Liabilities4877.70  5090.20  4602.90  13129.50  10171.50  
Current Liabilities0  0  0  0  0  
Trade Payables33150.50  36936.50  33196.60  33659.60  32965.40  
    Sundry Creditors33150.50  36936.50  33196.60  33659.60  32965.40  
    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 Liabilities156533.90  176074.30  165660.00  157504.40  131257.20  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers138986.20  158910.30  148174.00  144878.20  117872.70  
    Interest Accrued But Not Due1.90  2.40  0.50  1.40  0.60  
    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 Liabilities17545.80  17161.60  17485.50  12624.80  13383.90  
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 Provisions7300.70  6890.00  6231.50  4156.30  3424.60  
    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 Tax0.00  0.00  0.00  0.00  0.00  
    Provision for post retirement benefits1493.80  1356.10  2563.90  1030.80  694.00  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions5806.90  5533.90  3667.60  3125.50  2730.60  
Total Current Liabilities196985.10  219900.80  205088.10  195320.30  167647.20  
Total Liabilities398839.60  385814.90  345510.90  328292.40  285897.60  
ASSETS0  0  0  0  0  
Gross Block63964.40  55672.90  50827.30  45338.30  41174.50  
Less: Accumulated Depreciation32233.80  28084.00  24106.00  20102.70  16375.00  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block31730.60  27588.90  26721.30  25235.60  24799.50  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress4687.90  4537.70  3615.70  3985.50  3506.90  
Non Current Investments8203.80  7677.90  6644.00  15542.40  13311.90  
Long Term Investment8203.80  7677.90  6644.00  15542.40  13311.90  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted8203.80  7677.90  6644.00  15542.40  13311.90  
Long Term Loans & Advances369.20  501.90  4601.50  7008.40  476.30  
Other Non Current Assets1827.80  2223.60  98.00  343.70  4180.50  
Total Non-Current Assets52567.90  46903.40  46478.10  56720.80  50131.50  
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  
Inventories90696.60  74075.90  64061.80  55395.60  49152.90  
    Raw Materials51501.70  41533.70  38315.70  33549.50  28954.10  
    Work-in Progress33372.10  26253.50  19394.30  16727.20  13606.10  
    Finished Goods2909.90  1720.80  1106.70  1453.60  1787.40  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare226.90  310.00  223.70  272.20  195.50  
    Other Inventory2686.00  4257.90  5021.40  3393.10  4609.80  
Sundry Debtors90919.60  73621.90  70220.10  61033.90  65515.40  
    Debtors more than Six months25779.00  20213.10  27296.10  21314.50  22810.10  
    Debtors Others65140.60  53408.80  42924.00  39719.40  42705.30  
Cash and Bank93973.00  109681.00  80090.00  74991.40  50082.10  
    Cash in hand0.10  0.10  0.10  0.10  0.10  
    Balances at Bank93972.90  109680.90  80089.90  74991.30  50082.00  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets2878.80  3187.00  2751.60  1710.60  1249.70  
    Interest accrued on Investments970.70  1487.90  196.90  377.50  121.90  
    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 Expenses119.10  111.50  107.30  534.80  564.20  
    Other current_assets1789.00  1587.60  2447.40  798.30  563.60  
Short Term Loans and Advances67803.70  78345.70  81909.30  78440.10  69766.00  
    Advances recoverable in cash or in kind57672.30  67837.90  73305.00  72604.30  64820.70  
    Advance income tax and TDS3809.20  4786.10  5050.20  2050.30  1903.50  
    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 & Advances6322.20  5721.70  3554.10  3785.50  3041.80  
Total Current Assets346271.70  338911.50  299032.80  271571.60  235766.10  
Net Current Assets (Including Current Investments)149286.60  119010.70  93944.70  76251.30  68118.90  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets398839.60  385814.90  345510.90  328292.40  285897.60  
Contingent Liabilities30124.90  36061.10  23797.00  21297.80  20046.60  
Total Debt0.00  0.00  0.00  0.00  0.00  
Book Value26.95  22.00  18.58  49.18  44.36  
Adjusted Book Value26.95  22.00  18.58  16.39  14.79  
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