Name: Capital Market Publishers India Pvt. Ltd.
Telephone: 91-22-25229720

05 Nov, EOD - Indian

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BSE Code : 530843 | NSE Symbol : CUPID | ISIN : INE509F01029 | Industry : Miscellaneous |

Balance Sheet

Particulars (₹ Cr)	Mar 2024	Mar 2023	Mar 2022	Mar 2021	Mar 2020
Non-Current Assets:
Fixed Assets	58.13	36.06	30.76	29.13	26.31
Property, Plant and Equipments	58.05	36.01	30.70	29.06	26.00
Right-of-Use Assets	0.00	0.00	0.00	0.00	0.25
Intangible Assets	0.07	0.05	0.06	0.07	0.05
Intangible Assets under Development	0.00	0.00	0.00	0.00	0.00
Capital Work in Progress	0.00	0.00	5.76	1.40	3.16
Non-current Investments	0.00	0.00	0.00	0.00	0.00
Investment Properties	0.00	0.00	0.00	0.00	0.00
Investments in Subsidiaries, Associates and Joint venture	0.00	0.00	0.00	0.00	0.00
Investments of Life Insurance Business	0.00	0.00	0.00	0.00	0.00
Investments - Long-term	0.00	0.00	0.00	0.00	0.00
Long-term Loans and Advances	0.00	0.00	0.00	0.00	0.00
Other Non-Current Assets	0.00	0.00	0.00	0.00	0.00
Long-term Loans and Advances and Other Non-Current Assets	0.00	0.00	0.00	0.00	0.00
Biological Assets other than Bearer Plants (Non Current)	0.00	0.00	0.00	0.00	0.00
Loans - Long-term	0.00	0.00	0.00	0.00	0.00
Others Financial Assets - Long-term	0.00	0.00	0.00	0.00	0.00
Current Tax Assets - Long-term	0.00	0.00	0.00	0.00	0.00
Insurance Related Assets (Non Current)	0.00	0.00	0.00	0.00	0.00
Other Non-current Assets (LT)	0.00	0.00	0.00	0.00	0.00
Deferred Tax Assets	0.00	0.00	0.00	0.00	0.00
Total Non Current Assets	58.13	36.06	36.52	30.53	29.46
Current Assets:
Inventories	15.65	19.10	17.85	13.78	16.48
Biological Assets other than Bearer Plants (Current)	0.00	0.00	0.00	0.00	0.00
Current Investments	135.34	69.33	53.76	47.62	21.22
Cash and Cash Equivalents	51.50	29.62	21.46	19.28	36.84
Cash and Cash Equivalents	27.07	0.30	0.40	0.99	0.95
Bank Balances Other Than Cash and Cash Equivalents	24.42	29.32	21.06	18.29	35.89
Trade Receivables	47.98	25.64	30.47	25.47	41.89
Short-term Loans and Advances	10.38	8.68	13.51	15.37	18.51
Other Current Assets	0.96	0.39	0.50	0.33	0.39
Short-term Loans and Advances and Other Current Assets	11.34	9.08	14.01	15.69	18.90
Loans - Short-term	0.19	0.62	3.48	1.79	0.50
Others Financial Assets - Short-term	2.03	1.07	1.54	0.82	0.80
Current Tax Assets - Short-term	0.00	0.00	0.00	0.00	0.00
Insurance Related Assets (Current)	0.00	0.00	0.00	0.00	0.00
Other Current Assets (ST)	9.12	7.39	8.99	13.09	17.61
Assets Classified as Held for Sale	0.00	0.00	0.00	0.00	0.00
Total Current Assets	261.81	152.77	137.55	121.85	135.33
TOTAL ASSETS	319.94	188.83	174.08	152.38	164.79
Current Liabilities:
Short term Borrowings	12.06	5.97	8.80	0.00	31.30
Lease Liabilities (Current)	0.00	0.00	0.00	0.00	0.07
Trade Payables	0.05	8.73	12.15	10.06	21.83
Other Current Liabilities	3.80	4.61	7.96	6.96	3.69
Others Financial Liabilities - Short-term	2.43	2.22	3.47	5.75	2.03
Insurance Related Liabilities (Current)	0.00	0.00	0.00	0.00	0.00
Other Current Liabilities	1.37	2.39	4.49	1.21	1.66
Liabilities Directly Associated with Assets Classified as Held for Sale	0.00	0.00	0.00	0.00	0.00
Provisions	1.10	0.84	1.94	3.66	2.86
Current Tax Liabilities - Short-term	0.00	0.31	1.02	2.77	2.23
Other Short term Provisions	1.10	0.54	0.91	0.89	0.63
Total Current Liabilities	17.01	20.16	30.85	20.68	59.75
Net Current Asset	244.80	132.61	106.70	101.17	75.58
Non-Current Liabilities:
Long term Borrowings	0.00	0.00	0.00	0.00	0.00
Debt Securities	0.00	0.00	0.00	0.00	0.00
Borrowings	0.00	0.00	0.00	0.00	0.00
Deposits	0.00	0.00	0.00	0.00	0.00
Lease Liabilities (Non Current)	0.00	0.00	0.00	0.00	0.10
Other Long term Liabilities	0.00	0.00	0.00	0.00	0.00
Others Financial Liabilities - Long-term	0.00	0.00	0.00	0.00	0.00
Insurance Related Liabilities (Non Current)	0.00	0.00	0.00	0.00	0.00
Other Non-Current Liabilities	0.00	0.00	0.00	0.00	0.00
Long term Provisions	0.32	0.21	0.17	0.15	0.00
Current Tax Liabilities - Long-term	0.00	0.00	0.00	0.00	0.00
Other Long term Provisions	0.32	0.21	0.17	0.15	0.00
Deferred Tax Liabilities	1.33	1.34	0.87	0.70	1.48
Total Non Current Liabilities	1.65	1.55	1.04	0.85	1.58
Shareholders’ Funds:
Share Capital	13.42	13.34	13.34	13.34	13.34
Equity Capital	13.42	13.34	13.34	13.34	13.34
Preference Capital	0.00	0.00	0.00	0.00	0.00
Unclassified Capital	0.00	0.00	0.00	0.00	0.00
Other Equity	287.87	153.79	128.85	117.51	90.12
Reserves and Surplus	191.56	153.79	128.85	117.51	90.12
Other Equity Components	96.31	0.00	0.00	0.00	0.00
Total Shareholder's Fund	301.29	167.12	142.19	130.85	103.46
Total Equity	301.29	167.12	142.19	130.85	103.46
TOTAL EQUITY AND LIABILITIES	319.94	188.83	174.08	152.38	164.79
Contingent Liabilities and Commitments (to the Extent Not Provided for)	0.89	7.53	13.13	3.78	2.19
Ordinary Shares :
Authorised:
Number of Equity Shares - Authorised	50,00,00,000.00	1,60,00,000.00	1,60,00,000.00	1,60,00,000.00	1,60,00,000.00
Amount of Equity Shares - Authorised	50.00	16.00	16.00	16.00	16.00
Par Value of Authorised Shares	1.00	10.00	10.00	10.00	10.00
Susbcribed & fully Paid up :
Par Value	1.00	10.00	10.00	10.00	10.00
Susbcribed & fully Paid up Shares	13,41,77,000.00	1,33,38,000.00	1,33,38,000.00	1,33,38,000.00	1,33,38,000.00
Susbcribed & fully Paid up CapItal	13.42	13.34	13.34	13.34	13.34

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Balance Sheet