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Balance Sheet  
Eternal Ltd.
 
BSE Code   543320
ISIN Demat   INE758T01015
Book Value   37.86
NSE Code ETERNAL
Dividend Yield %  0.00
Market Cap   2235503.73
P/E   88.53
EPS   2.62
Face Value 1  
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital9070.00  8680.00  8360.00  7643.00  4549.00  
    Equity - Authorised14490.00  14490.00  8800.00  8800.00  8800.00  
    Equity - Issued9070.00  8680.00  8360.00  7643.00  0.00  
    Equity Paid Up9070.00  8680.00  8360.00  7643.00  0.00  
    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  4549.00  
    Face Value1.00  1.00  1.00  1.00  1.00  
Share Warrants & Outstandings12530.00  6830.00  12930.00  11253.00  3542.00  
Total Reserves319550.00  212240.00  186770.00  148776.00  74003.00  
    Securities Premium331140.00  247070.00  247100.00  212889.00  128534.00  
    Capital Reserves30.00  30.00  30.00  26.00  26.00  
    Profit & Loss Account Balance-14120.00  -36040.00  -61090.00  -64174.00  -54334.00  
    General Reserves0.00  0.00  0.00  0.00  0.00  
    Other Reserves2500.00  1180.00  730.00  35.00  -223.00  
Reserve excluding Revaluation Reserve319550.00  212240.00  186770.00  148776.00  74003.00  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds341150.00  227750.00  208060.00  167672.00  82094.00  
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 / Liabilities470.00  0.00  0.00  0.00  0.00  
    Deferred Tax Assets0.00  0.00  0.00  0.00  0.00  
    Deferred Tax Liability470.00  0.00  0.00  0.00  0.00  
Other Long Term Liabilities950.00  1070.00  1260.00  184.00  467.00  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions3000.00  520.00  590.00  520.00  197.00  
Total Non-Current Liabilities4420.00  1590.00  1850.00  704.00  664.00  
Current Liabilities0  0  0  0  0  
Trade Payables5290.00  4810.00  3660.00  3937.00  2741.00  
    Sundry Creditors5290.00  4810.00  3660.00  3937.00  2741.00  
    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 Liabilities9850.00  8930.00  5500.00  2529.00  1935.00  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers360.00  400.00  510.00  704.00  585.00  
    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 Liabilities9490.00  8530.00  4990.00  1825.00  1350.00  
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 Provisions180.00  200.00  220.00  165.00  49.00  
    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 Tax0.00  0.00  0.00  0.00  0.00  
    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 Provisions180.00  200.00  220.00  165.00  49.00  
Total Current Liabilities15320.00  13940.00  9380.00  6631.00  4725.00  
Total Liabilities360890.00  243280.00  219290.00  175007.00  87483.00  
ASSETS0  0  0  0  0  
Gross Block17310.00  16250.00  15670.00  16860.00  16756.00  
Less: Accumulated Depreciation2600.00  2270.00  1650.00  3385.00  2251.00  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block14710.00  13980.00  14020.00  13475.00  14505.00  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress0.00  0.00  0.00  0.00  0.00  
Non Current Investments244310.00  184450.00  88620.00  35356.00  3117.00  
Long Term Investment244310.00  184450.00  88620.00  35356.00  3117.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted253420.00  193670.00  99990.00  46715.00  14805.00  
Long Term Loans & Advances12000.00  2010.00  10750.00  792.00  80.00  
Other Non Current Assets26760.00  7370.00  18460.00  52016.00  30020.00  
Total Non-Current Assets297780.00  207810.00  131850.00  101639.00  47723.00  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments14420.00  9270.00  38320.00  16008.00  21942.00  
    Quoted10800.00  8140.00  28850.00  16008.00  0.00  
    Unquoted3620.00  1130.00  9470.00  0.00  21942.00  
Inventories0.00  0.00  0.00  0.00  0.00  
    Raw Materials0.00  0.00  0.00  0.00  0.00  
    Work-in Progress0.00  0.00  0.00  0.00  0.00  
    Finished Goods0.00  0.00  0.00  0.00  0.00  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare0.00  0.00  0.00  0.00  0.00  
    Other Inventory0.00  0.00  0.00  0.00  0.00  
Sundry Debtors1120.00  690.00  620.00  1669.00  1237.00  
    Debtors more than Six months130.00  80.00  220.00  263.00  347.00  
    Debtors Others1120.00  690.00  620.00  1642.00  1237.00  
Cash and Bank17990.00  4590.00  3990.00  14647.00  7652.00  
    Cash in hand0.00  0.00  0.00  1.00  1.00  
    Balances at Bank17990.00  4590.00  3990.00  14646.00  7651.00  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets10830.00  8510.00  4200.00  1651.00  318.00  
    Interest accrued on Investments3540.00  4110.00  2670.00  1391.00  98.00  
    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 Expenses320.00  280.00  110.00  210.00  220.00  
    Other current_assets6970.00  4120.00  1420.00  50.00  0.00  
Short Term Loans and Advances18750.00  12410.00  40310.00  39393.00  8611.00  
    Advances recoverable in cash or in kind1200.00  430.00  1420.00  875.00  1057.00  
    Advance income tax and TDS0.00  0.00  0.00  0.00  261.00  
    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 & Advances17550.00  11980.00  38890.00  38518.00  7293.00  
Total Current Assets63110.00  35470.00  87440.00  73368.00  39760.00  
Net Current Assets (Including Current Investments)47790.00  21530.00  78060.00  66737.00  35035.00  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets360890.00  243280.00  219290.00  175007.00  87483.00  
Contingent Liabilities0.00  0.00  4240.00  963.00  949.00  
Total Debt0.00  0.00  0.00  0.00  0.00  
Book Value36.23  25.45  23.34  20.47  0.00  
Adjusted Book Value36.23  25.45  23.34  20.47  0.00  
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