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Balance Sheet  
Advanced Enzyme Technologies Ltd.
 
BSE Code   540025
ISIN Demat   INE837H01020
Book Value   61.14
NSE Code ADVENZYMES
Dividend Yield %  1.91
Market Cap   30550.42
P/E   25.34
EPS   10.77
Face Value 2  
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital223.76  223.65  223.65  223.60  223.46  
    Equity - Authorised350.00  350.00  350.00  350.00  350.00  
    Equity - Issued223.76  223.65  223.65  223.60  223.46  
    Equity Paid Up223.76  223.65  223.65  223.60  223.46  
    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 & Outstandings49.53  30.31  0.00  6.40  26.19  
Total Reserves6020.12  5550.75  5029.67  4573.53  4104.81  
    Securities Premium838.04  819.13  819.13  811.37  787.37  
    Capital Reserves3.00  3.00  3.00  3.00  3.00  
    Profit & Loss Account Balance5146.55  4696.09  4175.01  3726.63  3281.91  
    General Reserves32.53  32.53  32.53  32.53  32.53  
    Other Reserves0.00  0.00  0.00  0.00  0.00  
Reserve excluding Revaluation Reserve6020.12  5550.75  5029.67  4573.53  4104.81  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds6293.41  5804.71  5253.32  4803.53  4354.46  
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  1.75  
    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  1.75  
Deferred Tax Assets / Liabilities118.00  106.94  118.10  111.48  115.96  
    Deferred Tax Assets17.43  13.61  11.22  11.18  11.01  
    Deferred Tax Liability135.43  120.55  129.32  122.66  126.97  
Other Long Term Liabilities19.69  10.93  14.45  9.51  3.49  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions8.20  6.61  3.15  8.62  9.94  
Total Non-Current Liabilities145.89  124.48  135.70  129.61  131.14  
Current Liabilities0  0  0  0  0  
Trade Payables226.76  217.24  181.30  202.59  225.27  
    Sundry Creditors226.76  217.24  181.30  202.59  225.27  
    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 Liabilities181.97  154.60  164.77  139.09  162.40  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers28.15  17.26  25.11  16.42  49.77  
    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 Liabilities153.82  137.34  139.66  122.67  112.63  
Short Term Borrowings0.00  0.00  0.07  0.00  1.42  
    Secured ST Loans repayable on Demands0.00  0.00  0.07  0.00  1.42  
    Working Capital Loans- Sec0.00  0.00  0.07  0.00  1.42  
    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  -0.07  0.00  -1.42  
Short Term Provisions38.28  28.30  22.84  21.40  21.31  
    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 Tax2.92  2.89  2.92  0.82  0.82  
    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 Provisions35.36  25.41  19.92  20.58  20.49  
Total Current Liabilities447.01  400.14  368.98  363.08  410.40  
Total Liabilities6886.31  6329.33  5758.00  5296.22  4896.00  
ASSETS0  0  0  0  0  
Gross Block2378.52  2128.74  2036.15  1834.46  1741.03  
Less: Accumulated Depreciation813.52  707.43  607.57  514.21  418.85  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block1565.00  1421.31  1428.58  1320.25  1322.18  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress207.35  164.45  56.06  32.45  19.61  
Non Current Investments2537.12  2054.88  1854.82  1726.84  1515.59  
Long Term Investment2537.12  2054.88  1854.82  1726.84  1515.59  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted2726.60  2244.36  1863.20  1735.22  1523.97  
Long Term Loans & Advances194.62  147.26  383.57  357.55  351.39  
Other Non Current Assets60.06  3.91  85.37  37.88  31.15  
Total Non-Current Assets4564.32  3845.93  3862.59  3529.36  3293.71  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments366.52  508.02  159.90  166.84  329.25  
    Quoted366.52  508.02  159.90  166.84  329.25  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories1014.50  968.84  767.89  800.77  634.23  
    Raw Materials363.57  388.56  270.93  287.66  254.29  
    Work-in Progress422.79  354.56  315.86  282.06  205.27  
    Finished Goods86.79  121.26  82.88  130.72  73.67  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare73.81  65.32  62.86  64.22  66.21  
    Other Inventory67.54  39.14  35.36  36.11  34.79  
Sundry Debtors781.69  751.72  666.68  490.85  547.41  
    Debtors more than Six months19.26  10.40  14.13  5.91  4.65  
    Debtors Others774.30  746.92  659.45  487.44  545.01  
Cash and Bank58.32  20.17  247.23  179.75  18.70  
    Cash in hand0.40  0.31  0.45  0.42  0.14  
    Balances at Bank57.92  19.86  246.78  179.33  18.56  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets20.67  30.39  18.89  45.03  34.16  
    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 loans1.26  4.21  4.03  19.93  0.00  
    Prepaid Expenses12.51  13.06  7.83  8.49  8.55  
    Other current_assets6.90  13.12  7.03  16.61  25.61  
Short Term Loans and Advances80.29  204.26  34.82  83.62  38.54  
    Advances recoverable in cash or in kind6.62  21.05  8.62  17.33  4.37  
    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 & Advances73.67  183.21  26.20  66.29  34.17  
Total Current Assets2321.99  2483.40  1895.41  1766.86  1602.29  
Net Current Assets (Including Current Investments)1874.98  2083.26  1526.43  1403.78  1191.89  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets6886.31  6329.33  5758.00  5296.22  4896.00  
Contingent Liabilities77.22  53.50  52.82  52.82  112.82  
Total Debt0.00  0.00  0.07  1.75  9.04  
Book Value55.81  51.64  46.98  42.91  38.74  
Adjusted Book Value55.81  51.64  46.98  42.91  38.74  
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