Net Worth Certificate for Private Limited Company + Group / Consolidated (2026)

For a Private Limited Company, the Net Worth Certificate is in the name of the company, not the directors individually. For a group of companies (consolidated), the certificate combines the net worth of all related entities. In this guide, we cover the specific requirements for Pvt Ltd and group / consolidated certificates.

Pvt Ltd Net Worth Certificate

For Pvt Ltd, the Net Worth Certificate is in the name of the company. The certificate includes: company assets (factory, machinery, equipment, vehicles, inventory, debtors, cash, bank balance, investments) + liabilities (business loans, CC, OD, creditors, statutory dues) + net worth as defined in section 2(57) of the Companies Act, 2013 (paid-up capital + reserves created out of profits + securities premium − accumulated losses, deferred expenditure and miscellaneous expenditure not written off; revaluation reserves excluded).

Documents Required for Pvt Ltd

• Company PAN + GST + TAN
• Company bank statements (last 12 months, all accounts)
• Company ITR (last 3 years, Form ITR-6)
• Company Form 26AS / AIS
• Audited financial statements (last 3 years, P&L + Balance Sheet + Cash Flow + Notes + Schedule III)
• Demat statement (if company holds shares)
• Property documents + valuation (owned by the company)
• Existing loan statements (CC, OD, term loan)
• ROC returns (AOC-4, MGT-7) for the last 3 years
• Board resolutions for major transactions
• Statutory registers (members, directors, charges)
• Subsidiary / JV list (if any)

Net Worth Definition for Pvt Ltd (Most Common)

Under section 2(57) of the Companies Act, 2013: Net Worth = Paid-up Share Capital + Reserves created out of profits + Securities Premium − (Accumulated Losses + Deferred Expenditure + Miscellaneous Expenditure not written off). Reserves created out of revaluation of assets, write-back of depreciation and amalgamation are excluded. Some lenders and tenders also deduct intangible assets; follow the recipient's definition where it gives one.

Group / Consolidated Net Worth Certificate

For a group of companies (parent + subsidiaries + JVs + associates), the Net Worth Certificate can be either:

• Standalone: separate certificate for each entity
• Consolidated: combined certificate for the group, including inter-company eliminations

Consolidated is often used for: large bank loans, tenders, M&A, foreign investment, IPO preparation.

Cost

Frequently Asked Questions