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BSE Code : 543258 | NSE Symbol : INDIGOPNTS | ISIN : INE09VQ01012 | Industry : Paints/Varnish |

Balance Sheet

Particulars (₹ Cr)	Mar 2024	Mar 2023	Mar 2022	Mar 2021	Mar 2020
Non-Current Assets:
Fixed Assets	548.33	264.69	253.34	249.33	200.75
Property, Plant and Equipments	458.39	179.53	189.20	188.23	142.03
Right-of-Use Assets	58.77	54.30	33.20	30.09	27.80
Intangible Assets	31.17	30.86	30.94	31.01	30.92
Intangible Assets under Development	0.00	0.00	0.00	0.00	0.00
Capital Work in Progress	15.12	250.91	50.97	3.12	1.09
Non-current Investments	30.24	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	30.24	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	36.63	27.25	43.18	1.22	6.59
Other Non-Current Assets	0.01	0.01	0.01	15.09	2.30
Long-term Loans and Advances and Other Non-Current Assets	36.64	27.26	43.19	16.32	8.89
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	5.48
Others Financial Assets - Long-term	2.20	1.63	1.55	15.97	2.30
Current Tax Assets - Long-term	0.85	0.00	0.00	0.00	0.17
Insurance Related Assets (Non Current)	0.00	0.00	0.00	0.00	0.00
Other Non-current Assets (LT)	33.59	25.63	41.63	0.34	0.94
Deferred Tax Assets	0.00	0.00	0.00	0.00	0.00
Total Non Current Assets	630.33	542.86	347.50	268.76	210.73
Current Assets:
Inventories	166.20	117.66	117.72	94.67	76.76
Biological Assets other than Bearer Plants (Current)	0.00	0.00	0.00	0.00	0.00
Current Investments	157.64	131.69	173.10	49.68	20.84
Cash and Cash Equivalents	32.67	48.79	99.62	258.31	5.68
Cash and Cash Equivalents	32.65	47.18	35.53	44.80	5.68
Bank Balances Other Than Cash and Cash Equivalents	0.02	1.61	64.09	213.51	0.00
Trade Receivables	204.18	200.11	171.65	121.19	104.47
Short-term Loans and Advances	26.42	18.68	8.88	17.31	1.91
Other Current Assets	4.51	1.81	1.42	1.23	1.57
Short-term Loans and Advances and Other Current Assets	30.93	20.49	10.30	18.54	3.47
Loans - Short-term	0.00	0.00	0.00	0.00	0.32
Others Financial Assets - Short-term	0.16	0.18	0.09	10.92	0.10
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)	30.77	20.32	10.21	7.63	3.05
Assets Classified as Held for Sale	0.00	0.00	0.00	0.00	0.00
Total Current Assets	591.62	518.74	572.39	542.40	211.23
TOTAL ASSETS	1,221.95	1,061.60	919.89	811.16	421.96
Current Liabilities:
Short term Borrowings	0.00	0.00	0.00	0.03	14.53
Lease Liabilities (Current)	6.61	4.91	4.70	3.25	3.44
Trade Payables	220.49	199.14	201.41	185.57	138.59
Other Current Liabilities	43.28	38.46	22.16	27.12	25.01
Others Financial Liabilities - Short-term	25.67	22.45	6.73	15.21	19.39
Insurance Related Liabilities (Current)	0.00	0.00	0.00	0.00	0.00
Other Current Liabilities	17.62	16.01	15.44	11.91	5.61
Liabilities Directly Associated with Assets Classified as Held for Sale	0.00	0.00	0.00	0.00	0.00
Provisions	3.39	21.56	15.95	12.43	3.69
Current Tax Liabilities - Short-term	0.17	14.72	13.68	10.75	2.63
Other Short term Provisions	3.21	6.85	2.27	1.68	1.06
Total Current Liabilities	273.77	264.08	244.22	228.40	185.25
Net Current Asset	317.85	254.66	328.17	313.99	25.98
Non-Current Liabilities:
Long term Borrowings	0.00	0.00	0.00	0.00	24.72
Debt Securities	0.00	0.00	0.00	0.00	0.00
Borrowings	0.00	0.00	0.00	0.00	24.72
Deposits	0.00	0.00	0.00	0.00	0.00
Lease Liabilities (Non Current)	10.23	6.94	7.74	5.50	2.82
Other Long term Liabilities	6.19	4.80	4.84	4.30	3.85
Others Financial Liabilities - Long-term	1.00	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	5.20	4.80	4.84	4.30	3.85
Long term Provisions	2.66	2.72	4.75	2.53	1.30
Current Tax Liabilities - Long-term	0.00	0.00	0.00	0.00	0.00
Other Long term Provisions	2.66	2.72	4.75	2.53	1.30
Deferred Tax Liabilities	14.03	6.94	8.47	6.95	6.97
Total Non Current Liabilities	33.11	21.40	25.81	19.27	39.65
Shareholders’ Funds:
Share Capital	47.62	47.59	47.57	47.57	47.33
Equity Capital	47.62	47.59	47.57	47.57	29.02
Preference Capital	0.00	0.00	0.00	0.00	18.30
Unclassified Capital	0.00	0.00	0.00	0.00	0.00
Other Equity	867.45	728.54	602.29	515.92	149.73
Reserves and Surplus	867.45	728.54	602.29	515.92	149.73
Other Equity Components	0.00	0.00	0.00	0.00	0.00
Total Shareholder's Fund	915.07	776.13	649.86	563.49	197.05
Total Equity	915.07	776.13	649.86	563.49	197.05
TOTAL EQUITY AND LIABILITIES	1,221.95	1,061.60	919.89	811.16	421.96
Contingent Liabilities and Commitments (to the Extent Not Provided for)	219.00	51.97	17.87	18.47	1.27
Ordinary Shares :
Authorised:
Number of Equity Shares - Authorised	7,00,00,000.00	7,00,00,000.00	7,00,00,000.00	7,00,00,000.00	4,30,00,000.00
Amount of Equity Shares - Authorised	70.00	70.00	70.00	70.00	43.00
Par Value of Authorised Shares	10.00	10.00	10.00	10.00	10.00
Susbcribed & fully Paid up :
Par Value	10.00	10.00	10.00	10.00	10.00
Susbcribed & fully Paid up Shares	4,76,20,987.00	4,75,88,282.00	4,75,68,997.00	4,75,68,997.00	2,90,22,175.00
Susbcribed & fully Paid up CapItal	47.62	47.59	47.57	47.57	29.02

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Indigo Paints Ltd

Balance Sheet