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 Balance Sheet  
Brooks Laboratories Ltd.
 
BSE Code 533543
ISIN Demat INE650L01011
Book Value 40.83
NSE Code BROOKS
Dividend Yield % 0.00
Market Cap 1581.56
P/E 24.10
EPS 2.23
Face Value 10  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital294.57  262.47  247.03  247.03  247.03  
    Equity - Authorised300.00  300.00  300.00  250.00  250.00  
    Equity - Issued294.57  262.47  247.03  247.03  247.03  
    Equity Paid Up294.57  262.47  247.03  247.03  247.03  
    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 Reserves686.47  393.39  492.51  627.87  544.46  
    Securities Premium1170.17  777.24  680.00  860.21  680.00  
    Capital Reserves0.00  0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance-486.52  -386.85  -190.93  -236.18  -138.49  
    General Reserves0.00  0.00  0.00  0.00  0.00  
    Other Reserves2.81  3.00  3.43  3.84  2.94  
Reserve excluding Revaluation Reserve686.47  393.39  492.51  627.87  544.46  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds981.04  655.85  739.53  874.90  791.48  
Minority Interest0.00  0.00  0.00  468.29  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans1.31  0.00  0.00  92.91  144.40  
    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  131.55  176.46  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured1.31  0.00  0.00  -38.65  -32.06  
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 / Liabilities0.00  0.00  0.00  -13.55  32.30  
    Deferred Tax Assets18.22  16.18  16.52  67.21  10.82  
    Deferred Tax Liability18.22  16.18  16.52  53.66  43.12  
Other Long Term Liabilities17.40  8.87  11.62  12.49  1.00  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions8.76  9.25  14.61  21.73  15.45  
Total Non-Current Liabilities27.46  18.13  26.23  113.58  193.15  
Current Liabilities0  0  0  0  0  
Trade Payables136.24  154.43  233.70  280.00  309.53  
    Sundry Creditors136.24  154.43  233.70  280.00  309.53  
    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 Liabilities23.72  19.22  26.69  88.00  178.91  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers8.11  5.12  11.44  0.00  11.47  
    Interest Accrued But Not Due0.94  0.80  0.31  1.07  0.15  
    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 Liabilities14.67  13.30  14.94  86.93  167.28  
Short Term Borrowings59.00  50.42  56.64  110.47  136.37  
    Secured ST Loans repayable on Demands59.00  50.42  56.64  110.47  136.37  
    Working Capital Loans- Sec59.00  50.42  56.64  110.47  136.37  
    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-59.00  -50.42  -56.64  -110.47  -136.37  
Short Term Provisions9.48  6.40  13.18  10.32  11.34  
    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 Provisions9.48  6.40  13.18  10.32  11.34  
Total Current Liabilities228.44  230.48  330.21  488.79  636.14  
Total Liabilities1236.94  904.46  1095.97  1945.56  1620.77  
ASSETS0  0  0  0  0  
Gross Block251.47  232.73  228.35  1428.06  1334.25  
Less: Accumulated Depreciation111.66  96.00  78.27  327.92  258.60  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block139.81  136.73  150.08  1100.14  1075.64  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress0.00  0.00  0.00  151.07  6.76  
Non Current Investments735.54  429.13  640.26  0.58  0.20  
Long Term Investment735.54  429.13  640.26  0.58  0.20  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted735.54  429.13  640.26  0.58  0.20  
Long Term Loans & Advances21.88  26.77  27.89  79.75  34.77  
Other Non Current Assets0.94  1.33  1.69  2.20  3.08  
Total Non-Current Assets898.17  593.97  819.91  1333.74  1121.95  
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  
Inventories92.05  96.11  113.03  275.22  236.03  
    Raw Materials19.69  17.08  22.75  66.92  84.58  
    Work-in Progress7.55  6.02  15.70  54.77  32.39  
    Finished Goods32.65  32.51  34.58  65.99  70.74  
    Packing Materials28.41  36.33  33.99  59.17  41.17  
    Stores  and Spare0.00  0.00  0.00  0.00  0.00  
    Other Inventory3.76  4.17  6.02  28.38  7.15  
Sundry Debtors199.92  163.16  127.54  176.62  136.98  
    Debtors more than Six months12.49  53.26  39.56  48.62  40.47  
    Debtors Others192.44  150.92  130.38  166.83  126.07  
Cash and Bank12.48  6.93  10.75  38.10  17.04  
    Cash in hand0.15  0.20  0.18  0.45  0.53  
    Balances at Bank12.33  6.73  10.57  37.65  16.51  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets12.23  18.58  3.97  15.46  6.53  
    Interest accrued on Investments0.14  0.09  0.33  0.59  0.22  
    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 Expenses0.83  0.93  0.94  1.77  1.87  
    Other current_assets11.26  17.56  2.70  13.09  4.44  
Short Term Loans and Advances22.09  25.70  20.76  106.42  77.04  
    Advances recoverable in cash or in kind0.54  5.65  2.14  3.55  38.58  
    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 & Advances21.55  20.05  18.63  102.87  38.47  
Total Current Assets338.77  310.48  276.06  611.82  473.62  
Net Current Assets (Including Current Investments)110.33  80.01  -54.15  123.04  -162.52  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets1236.94  904.46  1095.97  1945.56  1620.77  
Contingent Liabilities756.83  707.90  197.64  241.13  70.41  
Total Debt60.63  50.42  56.64  242.13  313.85  
Book Value33.30  24.99  29.94  35.42  32.04  
Adjusted Book Value33.30  24.99  29.65  35.07  31.73  
 
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