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Balance Sheet  
Aaron Industries Ltd.
 
BSE Code  
ISIN Demat   INE721Z01010
Book Value   22.08
NSE Code AARON
Dividend Yield %  0.44
Market Cap   2846.00
P/E   39.38
EPS   3.45
Face Value 10  
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital104.73  104.73  100.44  100.44  100.44  
    Equity - Authorised110.00  110.00  110.00  110.00  110.00  
    Equity - Issued104.73  104.73  100.44  100.44  100.44  
    Equity Paid Up104.73  104.73  100.44  100.44  100.44  
    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 & Outstandings0.00  0.00  0.00  0.00  0.00  
Total Reserves325.57  253.70  104.35  58.45  21.29  
    Securities Premium96.59  96.59  0.00  0.00  0.00  
    Capital Reserves0.00  0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance229.70  157.75  104.35  58.47  21.29  
    General Reserves0.00  0.00  0.00  0.00  0.00  
    Other Reserves-0.73  -0.64  0.00  -0.02  0.00  
Reserve excluding Revaluation Reserve325.57  253.70  104.35  58.45  21.29  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds430.30  358.43  204.79  158.89  121.73  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans171.42  212.65  36.72  48.71  34.22  
    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 - Banks171.42  212.65  36.72  48.71  34.22  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  0.00  
Unsecured Loans9.38  3.92  17.91  9.04  7.56  
    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 - Others9.38  3.92  17.91  9.04  7.56  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities20.26  14.23  10.88  8.22  6.37  
    Deferred Tax Assets1.40  1.27  1.23  1.02  0.74  
    Deferred Tax Liability21.66  15.50  12.11  9.23  7.11  
Other Long Term Liabilities0.00  0.00  0.00  0.00  0.00  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions0.00  0.00  0.00  0.00  0.00  
Total Non-Current Liabilities201.05  230.80  65.52  65.97  48.16  
Current Liabilities0  0  0  0  0  
Trade Payables30.35  26.62  39.07  22.24  9.50  
    Sundry Creditors30.35  26.62  39.07  22.24  9.50  
    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 Liabilities21.85  31.89  18.47  15.60  8.88  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers10.08  9.42  13.64  7.76  5.63  
    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 Liabilities11.78  22.47  4.83  7.84  3.25  
Short Term Borrowings137.77  99.06  59.10  33.79  28.91  
    Secured ST Loans repayable on Demands137.77  99.06  59.10  33.79  28.91  
    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 Provisions30.92  18.27  17.58  9.74  4.10  
    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 Tax30.92  18.27  17.58  9.74  4.10  
    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 Provisions0.00  0.00  0.00  0.00  0.00  
Total Current Liabilities220.89  175.84  134.22  81.37  51.38  
Total Liabilities852.24  765.07  404.52  306.23  221.26  
ASSETS0  0  0  0  0  
Gross Block314.66  291.39  223.04  171.99  143.90  
Less: Accumulated Depreciation65.82  47.87  33.86  23.49  15.07  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block248.84  243.53  189.19  148.51  128.83  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress325.22  268.98  4.09  7.57  5.03  
Non Current Investments0.00  0.00  0.00  0.00  0.00  
Long Term Investment0.00  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  
Long Term Loans & Advances2.35  2.20  2.08  2.43  2.42  
Other Non Current Assets0.09  0.08  0.07  0.09  0.08  
Total Non-Current Assets576.49  514.79  195.43  158.59  136.37  
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  
Inventories159.93  163.97  144.86  71.10  61.23  
    Raw Materials58.85  63.10  72.70  33.34  27.60  
    Work-in Progress11.82  16.63  12.41  6.04  4.04  
    Finished Goods82.94  74.00  48.54  25.96  21.46  
    Packing Materials1.29  0.61  0.65  0.58  0.92  
    Stores  and Spare0.25  1.50  1.89  0.65  1.00  
    Other Inventory4.79  8.13  8.66  4.53  6.22  
Sundry Debtors52.25  35.31  25.39  24.48  17.27  
    Debtors more than Six months1.94  0.95  2.86  2.37  2.85  
    Debtors Others53.97  37.74  26.56  25.40  16.49  
Cash and Bank25.75  25.63  9.45  2.94  1.06  
    Cash in hand1.31  0.87  0.48  0.35  0.16  
    Balances at Bank24.44  24.76  8.97  2.59  0.90  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets1.67  0.39  1.43  1.25  0.72  
    Interest accrued on Investments0.00  0.00  0.00  0.00  0.01  
    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 Expenses1.67  0.39  1.43  1.25  0.28  
    Other current_assets0.00  0.00  0.00  0.00  0.44  
Short Term Loans and Advances36.16  24.97  27.96  47.88  4.61  
    Advances recoverable in cash or in kind10.79  6.11  8.62  33.86  0.56  
    Advance income tax and TDS24.00  18.42  16.90  9.21  3.77  
    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 & Advances1.36  0.45  2.44  4.81  0.28  
Total Current Assets275.75  250.28  209.09  147.64  84.89  
Net Current Assets (Including Current Investments)54.86  74.44  74.88  66.28  33.52  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets852.24  765.07  404.52  306.23  221.26  
Contingent Liabilities0.00  0.00  1.00  1.00  2.24  
Total Debt318.57  315.62  113.73  91.54  70.69  
Book Value41.09  34.22  20.39  15.82  12.12  
Adjusted Book Value20.54  17.11  10.19  7.91  6.06  
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