Balance sheet kya hai, assets liabilities equity — complete Hindi guide investors ke liye.
Published by The Retail Trader · AUG 01, 2026 · Features
Balance sheet kya hai, assets liabilities equity — complete Hindi guide investors ke liye.
Balance sheet ek company ka financial snapshot hai — ek specific date pe company ke paas kya hai (assets), kitna debt hai (liabilities), aur net worth kya hai (equity).
Assets = Liabilities + Shareholders' Equity
Assets (Company ke paas kya hai):
• Current Assets — Cash, inventory, receivables (< 1 year)
• Non-Current Assets — Property, machinery, investments (> 1 year)
Liabilities (Company pe kitna debt hai):
• Current Liabilities — Payables, short-term debt (< 1 year)
• Non-Current Liabilities — Long-term debt, bonds (> 1 year)
Shareholders' Equity = Total Assets - Total Liabilities
Ye chaar baatein dhyaan mein rakho:
• Current Ratio — Formula: Current Assets / Current Liabilities, Good Value: > 1.5
• Debt/Equity — Formula: Total Debt / Equity, Good Value: < 1
• Interest Coverage — Formula: EBIT / Interest Expense, Good Value: > 3
• Asset Turnover — Formula: Revenue / Total Assets, Good Value: > 1
Ye baatein dhyaan mein rakho:
• ASSETS:
• Current Assets:
• Cash: ₹100 Cr
• Inventory: ₹200 Cr
• Receivables: ₹150 Cr
• Total Current: ₹450 Cr
• Non-Current Assets:
• Property: ₹500 Cr
• Machinery: ₹300 Cr
• Total Non-Current: ₹800 Cr
• TOTAL ASSETS: ₹1,250 Cr
• LIABILITIES:
• Current Liabilities:
• Payables: ₹150 Cr
• Short-term debt: ₹100 Cr
• Total Current: ₹250 Cr
• Non-Current Liabilities:
• Long-term debt: ₹300 Cr
• Total Non-Current: ₹300 Cr
• TOTAL LIABILITIES: ₹550 Cr
• EQUITY: ₹700 Cr (₹1,250 - ₹550)
Good Signs:
• Cash growing year over year
• Debt reducing
• Equity growing (retained earnings)
• Current ratio > 1.5
Red Flags:
• Debt growing, equity shrinking
• Current ratio < 1 (can't pay short-term bills)
• Huge contingent liabilities
• Goodwill too high (acquisition risk)
Ye baatein dhyaan mein rakho:
• 📌 BALANCE SHEET
• FORMULA:
• 📊 Assets = Liabilities + Equity
• ASSETS:
• 📊 Current — Cash, inventory, receivables
• 📊 Non-Current — Property, machinery
• LIABILITIES:
• 📊 Current — Payables, short-term debt
• 📊 Non-Current — Long-term debt
• EQUITY:
• 📊 Assets - Liabilities = Net Worth
• KEY RATIOS:
• 📊 Current Ratio > 1.5 (can pay bills)
• 📊 Debt/Equity < 1 (low debt)
• 📊 Interest Coverage > 3 (can pay interest)
• RED FLAGS:
• ❌ Debt growing, equity shrinking
• ❌ Current ratio < 1
• ❌ High contingent liabilities
• ❌ Excessive goodwill
Ye baatein dhyaan mein rakho:
• How to Analyze a Stock | Cash Flow Statement | PE Ratio Kya Hai?
The Retail Trader — educational market analysis. Not investment advice.
Ye article sirf educational hai — koi buy ya sell recommendation nahi, koi guaranteed return ka daawa nahi, aur koi advisory nahi. Rules, rates aur mechanics exchange, SEBI aur RBI time-time par badalte hain, isliye har number apne broker ya official source par khud verify karo.