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Balance Sheet  
Larsen & Toubro Ltd.
 
BSE Code   500510
ISIN Demat   INE018A01030
Book Value   514.36
NSE Code LT
Dividend Yield %  0.94
Market Cap   4971190.83
P/E   79.73
EPS   45.33
Face Value 2  
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital2750.40  2749.30  2811.00  2810.10  2809.10  
    Equity - Authorised80745.00  80370.00  80370.00  80370.00  50250.00  
    Equity - Issued2750.40  2749.30  2811.00  2810.10  2809.10  
    Equity Paid Up2750.40  2749.30  2811.00  2810.10  2809.10  
    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 & Outstandings1331.00  1256.90  746.20  893.80  876.20  
Total Reserves714877.00  641154.80  711722.30  667436.60  613692.90  
    Securities Premium1384.30  505.60  87701.90  87187.40  86676.50  
    Capital Reserves-149.30  -149.30  -149.30  -149.30  -149.30  
    Profit & Loss Account Balance478830.50  410611.90  358633.20  311311.40  257220.50  
    General Reserves227172.50  227151.90  262016.00  260794.30  260721.30  
    Other Reserves7639.00  3034.70  3520.50  8292.80  9223.90  
Reserve excluding Revaluation Reserve714877.00  641154.80  711722.30  667436.60  613692.90  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds718958.40  645161.00  715279.50  671140.50  617378.20  
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  13288.90  13284.80  
    Non Convertible Debentures0.00  0.00  0.00  13813.20  13809.10  
    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  -524.30  -524.30  
Unsecured Loans92860.00  119311.40  93908.50  116395.20  153182.50  
    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 - Banks21968.00  21404.10  21504.30  20011.90  19476.80  
    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 Loan70892.00  97907.30  72404.20  96383.30  133705.70  
Deferred Tax Assets / Liabilities-15446.90  -15944.80  -15391.40  -11403.00  -7542.70  
    Deferred Tax Assets19974.70  19990.60  20358.30  16462.80  13760.00  
    Deferred Tax Liability4527.80  4045.80  4966.90  5059.80  6217.30  
Other Long Term Liabilities3597.30  2107.30  1655.80  2070.70  1704.90  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions7657.20  7034.30  6369.70  6452.70  6559.00  
Total Non-Current Liabilities88667.60  112508.20  86542.60  126804.50  167188.50  
Current Liabilities0  0  0  0  0  
Trade Payables387959.90  407412.60  417803.70  453853.40  407697.80  
    Sundry Creditors370428.30  394487.10  407563.30  444771.40  394228.70  
    Acceptances1369.70  938.90  1754.70  1628.00  3439.90  
    Due to Subsidiaries- Trade Payables16161.90  11986.60  8485.70  7454.00  10029.20  
Other Current Liabilities572818.10  492890.80  421134.90  375634.00  310398.80  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers413245.80  364712.60  304405.30  265710.60  251797.80  
    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 & Bonds67085.00  57431.90  55345.00  52139.40  9800.80  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities92487.30  70746.30  61384.60  57784.00  48800.20  
Short Term Borrowings37435.80  48646.50  31793.60  20973.90  68279.00  
    Secured ST Loans repayable on Demands11000.80  250.00  3.60  0.00  0.00  
    Working Capital Loans- Sec0.00  0.00  3.60  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 Loans26435.00  48396.50  31786.40  20973.90  68279.00  
Short Term Provisions42876.80  35076.70  26314.40  25213.50  20671.20  
    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 Tax18894.50  13056.20  7990.70  6598.70  4167.40  
    Provision for post retirement benefits503.70  481.50  427.40  393.10  423.90  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions23478.60  21539.00  17896.30  18221.70  16079.90  
Total Current Liabilities1041090.60  984026.60  897046.60  875674.80  807046.80  
Total Liabilities1848716.60  1741695.80  1708853.50  1673619.80  1591613.50  
ASSETS0  0  0  0  0  
Gross Block208054.10  192464.00  171865.50  154748.80  147407.80  
Less: Accumulated Depreciation107579.20  91884.30  78965.40  68487.20  58814.30  
Less: Impairment of Assets1006.70  1006.70  1026.20  1026.20  1026.20  
Net Block99468.20  99573.00  91873.90  85235.40  87567.30  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress11173.30  13970.40  19383.80  5715.00  2387.10  
Non Current Investments328538.80  306492.60  270369.70  270495.00  271806.20  
Long Term Investment328538.80  306492.60  270369.70  270495.00  271806.20  
    Quoted166345.60  164100.20  164235.70  164048.60  158639.30  
    Unquoted162193.20  142392.40  106134.00  106446.40  113166.90  
Long Term Loans & Advances62456.30  54397.60  73388.30  82148.90  68754.70  
Other Non Current Assets8065.20  4183.60  2582.30  3837.90  4081.20  
Total Non-Current Assets522991.00  490496.10  463447.60  453441.20  439160.20  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments247882.90  168133.40  202242.90  184782.20  222329.50  
    Quoted147200.00  111965.80  123461.40  100983.80  101454.10  
    Unquoted100682.90  56167.60  78781.50  83798.40  120875.40  
Inventories33987.70  35209.70  34285.60  31325.10  28775.70  
    Raw Materials5704.70  6064.10  5036.00  5574.50  4946.00  
    Work-in Progress18723.50  23117.00  20208.90  18929.70  17801.30  
    Finished Goods2664.30  583.80  469.40  223.20  174.30  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare1508.30  1434.20  1616.40  1463.40  1516.70  
    Other Inventory5386.90  4010.60  6954.90  5134.30  4337.40  
Sundry Debtors383301.80  369605.10  331525.80  363473.50  333316.00  
    Debtors more than Six months111324.90  94029.10  96404.00  77300.70  77821.20  
    Debtors Others317353.60  317064.10  274809.50  320990.20  285560.20  
Cash and Bank43466.10  47709.70  45696.40  64985.10  41755.40  
    Cash in hand31.70  34.20  35.40  36.70  37.00  
    Balances at Bank40617.70  43579.90  42047.10  62168.00  38284.70  
    Other cash and bank balances2816.70  4095.60  3613.90  2780.40  3433.70  
Other Current Assets7860.30  4333.10  5946.60  5146.70  7287.00  
    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 loans0.00  0.00  0.00  0.00  0.00  
    Prepaid Expenses0.00  0.00  0.00  0.00  0.00  
    Other current_assets7860.30  4333.10  5946.60  5146.70  7287.00  
Short Term Loans and Advances607652.40  614429.60  602298.40  570466.00  518989.70  
    Advances recoverable in cash or in kind582988.10  598508.50  588613.10  558346.10  505906.70  
    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 Subsidiaries13124.90  10404.70  7629.00  6348.00  6999.70  
    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 & Advances11539.40  5516.40  6056.30  5771.90  6083.30  
Total Current Assets1324151.20  1239420.60  1221995.70  1220178.60  1152453.30  
Net Current Assets (Including Current Investments)283060.60  255394.00  324949.10  344503.80  345406.50  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets1848716.60  1741695.80  1708853.50  1673619.80  1591613.50  
Contingent Liabilities1446881.70  1468717.80  931644.40  602926.40  357142.90  
Total Debt219348.80  225404.70  181510.90  202982.90  244741.90  
Book Value521.83  468.41  508.38  477.03  438.93  
Adjusted Book Value521.83  468.41  508.38  477.03  438.93  
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