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Balance Sheet  
OSIA Hyper Retail Ltd.
 
BSE Code  
ISIN Demat   INE06IR01021
Book Value   24.64
NSE Code OSIAHYPER
Dividend Yield %  0.00
Market Cap   622.90
P/E   3.46
EPS   1.02
Face Value 1  
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital164.57  132.62  103.12  59.53  59.53  
    Equity - Authorised450.00  150.00  120.00  70.00  70.00  
    Equity - Issued164.57  132.62  103.12  59.53  59.53  
    Equity Paid Up164.57  132.62  103.12  59.53  59.53  
    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 Value1.00  1.00  1.00  10.00  10.00  
Share Warrants & Outstandings847.58  2.88  0.00  0.00  0.00  
Total Reserves2913.16  1857.86  1025.88  853.95  763.55  
    Securities Premium2059.29  1199.14  550.14  473.22  473.22  
    Capital Reserves0.00  0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance853.88  658.72  475.75  380.73  290.33  
    General Reserves0.00  0.00  0.00  0.00  0.00  
    Other Reserves0.00  0.00  0.00  0.00  0.00  
Reserve excluding Revaluation Reserve2913.16  1857.86  1025.88  853.95  763.55  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds3925.31  1993.36  1129.00  913.49  823.09  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans101.73  179.41  258.89  362.34  11.00  
    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 - Banks188.45  270.17  341.41  430.96  49.35  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured-86.72  -90.76  -82.52  -68.62  -38.35  
Unsecured Loans726.11  50.41  21.34  31.78  50.07  
    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 - Others726.11  50.41  21.34  31.78  50.07  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities4.04  7.66  8.59  7.73  4.99  
    Deferred Tax Assets0.00  0.00  0.00  0.00  0.00  
    Deferred Tax Liability4.04  7.66  8.59  7.73  4.99  
Other Long Term Liabilities1423.03  1068.64  1096.32  772.23  257.99  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions21.12  18.55  9.65  9.27  0.00  
Total Non-Current Liabilities2276.03  1324.67  1394.79  1183.35  324.05  
Current Liabilities0  0  0  0  0  
Trade Payables839.79  964.38  818.35  1245.60  925.58  
    Sundry Creditors839.79  964.38  818.35  1245.60  925.58  
    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 Liabilities186.39  165.71  94.76  89.02  46.98  
    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  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 Liabilities186.39  165.71  94.76  89.02  46.98  
Short Term Borrowings990.70  919.33  881.27  318.77  418.48  
    Secured ST Loans repayable on Demands790.88  763.40  780.37  318.77  418.48  
    Working Capital Loans- Sec790.88  763.40  780.37  318.77  418.48  
    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 Loans-591.06  -607.48  -679.47  -318.77  -418.48  
Short Term Provisions172.73  108.04  36.74  61.07  76.89  
    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 Tax172.73  108.04  36.74  34.40  24.18  
    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  26.66  52.71  
Total Current Liabilities2189.62  2157.47  1831.11  1714.46  1467.93  
Total Liabilities8390.96  5475.49  4354.91  3811.30  2615.06  
ASSETS0  0  0  0  0  
Gross Block1144.44  1069.93  904.71  707.61  464.37  
Less: Accumulated Depreciation460.00  350.75  252.36  171.31  116.53  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block684.44  719.19  652.35  536.30  347.84  
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 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 & Advances132.95  121.71  80.63  96.61  91.91  
Other Non Current Assets0.00  0.00  0.00  0.00  0.00  
Total Non-Current Assets817.39  840.89  732.99  632.91  439.84  
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  
Inventories4710.88  2819.61  2690.51  2373.34  1661.47  
    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  1661.47  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare0.00  0.00  0.00  0.00  0.00  
    Other Inventory4710.88  2819.61  2690.51  2373.34  0.00  
Sundry Debtors1573.51  679.20  431.12  420.53  273.95  
    Debtors more than Six months0.00  0.00  0.00  0.00  0.00  
    Debtors Others1573.51  679.20  431.12  420.53  273.95  
Cash and Bank68.68  437.33  172.98  20.54  38.15  
    Cash in hand29.28  16.48  112.44  19.07  14.93  
    Balances at Bank39.40  420.85  60.54  1.47  23.23  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets174.88  161.18  107.73  144.94  100.53  
    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 Expenses3.70  3.19  0.00  0.00  100.53  
    Other current_assets171.18  157.98  107.73  144.94  0.00  
Short Term Loans and Advances1045.62  537.27  219.59  219.04  101.12  
    Advances recoverable in cash or in kind0.00  0.00  0.00  0.00  0.00  
    Advance income tax and TDS216.38  176.20  171.81  184.65  6.33  
    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 & Advances829.24  361.07  47.78  34.39  94.79  
Total Current Assets7573.57  4634.60  3621.92  3178.39  2175.22  
Net Current Assets (Including Current Investments)5383.95  2477.13  1790.81  1463.93  707.29  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets8390.96  5475.49  4354.91  3811.30  2615.06  
Contingent Liabilities39.95  39.95  16.24  8.78  0.00  
Total Debt1905.27  1239.91  1244.03  781.51  517.89  
Book Value18.70  15.01  10.95  153.44  138.26  
Adjusted Book Value18.70  15.01  10.95  9.59  8.64  
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