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Balance Sheet  
Aavas Financiers Ltd.
 
BSE Code   541988
ISIN Demat   INE216P01012
Book Value   611.74
NSE Code AAVAS
Dividend Yield %  0.00
Market Cap   90192.05
P/E   14.39
EPS   79.07
Face Value 10  
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital791.54  791.40  790.57  789.37  785.05  
    Equity - Authorised850.00  850.00  850.00  850.00  850.00  
     Equity - Issued791.54  791.40  790.57  789.37  785.05  
    Equity Paid Up791.54  791.40  790.57  789.37  785.05  
    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 Value10.00  10.00  10.00  10.00  10.00  
Share Warrants & Outstandings627.12  515.42  442.05  311.31  180.85  
Total Reserves42189.66  36426.34  31463.98  26985.76  23048.15  
    Securities Premium13649.40  13630.69  13596.32  13488.72  13340.33  
    Capital Reserves0.00  0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance22925.17  18329.24  14382.95  10868.88  7794.69  
    General Reserves0.00  0.00  0.00  0.00  0.00  
    Other Reserves5615.09  4466.40  3484.71  2628.16  1913.14  
Reserve excluding Revaluation Reserve42189.66  36426.34  31463.98  26985.76  23048.15  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds43608.32  37733.15  32696.60  28086.43  24014.05  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans115739.01  99644.41  65443.29  51362.64  41844.10  
    Non Convertible Debentures14243.74  8718.83  9169.92  12524.60  13654.26  
    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  55710.51  38148.05  27371.99  
    Term Loans - Institutions0.00  0.00  562.86  686.94  811.74  
    Other Secured101495.28  90925.58  0.00  3.05  6.11  
Unsecured Loans0.00  0.00  6074.50  5568.26  1989.72  
    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  6074.50  5568.26  1989.72  
Deferred Tax Assets / Liabilities755.72  602.48  501.78  353.56  285.23  
    Deferred Tax Assets272.32  265.13  240.24  284.64  237.65  
    Deferred Tax Liability1028.03  867.61  742.02  638.20  522.88  
Other Long Term Liabilities534.35  475.09  358.07  290.74  241.93  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions49.21  48.14  66.02  40.25  37.24  
Total Non-Current Liabilities117078.29  100770.12  72443.66  57615.44  44398.21  
Current Liabilities0  0  0  0  0  
Trade Payables48.85  309.39  85.96  36.81  28.43  
    Sundry Creditors48.85  309.39  85.96  36.81  28.43  
    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 Liabilities2647.51  2489.32  1989.97  1671.07  1539.37  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers0.00  0.00  0.00  0.00  0.00  
    Interest Accrued But Not Due0.00  0.00  119.17  166.98  161.50  
    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 Liabilities2647.51  2489.32  1870.81  1504.10  1377.88  
Short Term Borrowings22759.63  23856.67  26889.12  22794.08  19620.41  
    Secured ST Loans repayable on Demands22759.63  23856.67  26889.12  22794.08  19620.41  
    Working Capital Loans- Sec0.00  0.00  274.21  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  -274.21  0.00  0.00  
Short Term Provisions42.15  35.89  0.00  0.00  0.00  
    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 Provisions42.15  35.89  0.00  0.00  0.00  
Total Current Liabilities25498.13  26691.27  28965.06  24501.96  21188.21  
Total Liabilities186184.74  165194.54  134105.31  110203.83  89600.47  
ASSETS0  0  0  0  0  
Loans (Non - Current Assets)162297.09  140043.67  114762.75  90534.24  75232.86  
Gross Block3031.92  2540.23  1878.74  1483.98  1179.22  
Less: Accumulated Depreciation1694.80  1380.28  1095.07  822.36  596.62  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block1337.12  1159.96  783.67  661.61  582.59  
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 Investments1445.87  1278.07  1230.81  675.17  45.00  
Long Term Investment1445.87  1278.07  1230.81  675.17  45.00  
    Quoted1445.87  1278.07  1107.22  525.17  0.00  
    Unquoted0.00  0.00  150.00  150.00  45.00  
Long Term Loans & Advances0.00  0.00  49.01  37.90  31.95  
Other Non Current Assets2234.88  1906.07  0.00  0.00  0.00  
Total Non-Current Assets167418.97  144499.82  117029.90  91929.92  75896.46  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments854.31  543.49  0.00  0.00  0.00  
    Quoted854.31  543.49  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
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 Debtors113.65  122.19  12.23  0.00  0.00  
    Debtors more than Six months0.50  0.00  0.00  0.00  0.00  
    Debtors Others113.15  122.19  12.23  0.00  0.00  
Cash and Bank15533.14  17889.81  13816.27  15302.26  11209.62  
    Cash in hand29.74  33.71  29.15  26.50  12.39  
    Balances at Bank15503.40  17856.10  13787.12  15275.77  11197.23  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets2257.34  2002.50  242.79  251.19  356.79  
    Interest accrued on Investments0.00  0.00  176.80  192.34  165.46  
    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  49.61  36.11  28.89  
    Other current_assets2257.34  2002.50  16.39  22.75  162.44  
Short Term Loans and Advances7.33  117.63  2879.08  2486.52  1953.64  
    Advances recoverable in cash or in kind0.00  0.00  48.03  43.68  30.83  
    Advance income tax and TDS7.33  117.63  29.89  56.61  9.05  
    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 & Advances0.00  0.00  2801.16  2386.23  1913.76  
Total Current Assets18765.77  20675.62  16950.37  18039.97  13520.05  
Net Current Assets (Including Current Investments)-6732.36  -6015.65  -12014.68  -6461.98  -7668.16  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets186184.74  165194.54  134105.31  110203.83  89600.47  
Contingent Liabilities1.74  0.00  0.00  0.00  0.00  
Total Debt138498.65  123501.08  98406.91  79724.97  63454.23  
Book Value543.01  470.28  407.99  351.87  303.59  
Adjusted Book Value543.01  470.28  407.99  351.87  303.59  
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