Dalmia Bharat Sugar and Industries Limited (BOM: 500097)

Dalmia Bharat Sugar and Industries Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	3,411	4,706	657.9	946.1	712.9	530
Short-Term Investments	300.2	570.3	6.8	2,037	2,154	771.9
Trading Asset Securities	-	-	1,003	1,043	1,014	1,943
Cash & Short-Term Investments	3,711	5,277	1,668	4,026	3,880	3,245
Cash Growth	-43.25%	216.41%	-58.57%	3.74%	19.57%	30.89%
Accounts Receivable	1,549	1,352	1,659	1,820	1,324	1,861
Other Receivables	-	137.1	121.2	76.8	263	285.4
Receivables	1,555	1,495	1,786	1,900	1,591	2,154
Inventory	6,848	17,730	10,373	12,424	13,750	13,292
Other Current Assets	773.1	375.2	174.2	733.4	1,133	612.5
Total Current Assets	12,887	24,878	14,001	19,082	20,355	19,304
Property, Plant & Equipment	19,805	19,606	16,734	15,898	13,349	13,586
Long-Term Investments	6,262	6,290	6,359	2,934	3,108	1,003
Goodwill	186.8	186.8	-	-	-	-
Other Intangible Assets	-	0.4	0.9	1.3	2.2	3.5
Long-Term Accounts Receivable	30.7	30.7	55.8	-	-	-
Other Long-Term Assets	584	630.2	878.1	307	275.4	222.8
Total Assets	39,755	51,621	38,029	38,223	37,327	34,381
Accounts Payable	1,548	3,833	2,082	2,612	2,685	3,938
Accrued Expenses	83.5	244.7	212	229.3	238.5	204.7
Short-Term Debt	-	10,432	540.9	4,268	6,893	7,682
Current Portion of Long-Term Debt	500.3	492.2	743.3	544.9	419.9	845.9
Current Income Taxes Payable	409.2	-	503.3	503.3	374.8	-
Current Unearned Revenue	-	6.2	38	38	38	42
Other Current Liabilities	1,158	994.7	1,015	988.5	1,101	765.9
Total Current Liabilities	3,699	16,002	5,134	9,184	11,750	13,478
Long-Term Debt	3,132	3,378	3,257	3,372	2,266	4,244
Long-Term Unearned Revenue	1.1	8.1	11.4	46.7	85.2	123.4
Long-Term Deferred Tax Liabilities	2,103	2,479	2,174	1,610	1,436	1,017
Other Long-Term Liabilities	-	-	-	31.9	32.4	36.7
Total Liabilities	9,402	22,300	10,980	14,632	15,900	19,194
Common Stock	161.9	161.9	161.9	161.9	161.9	161.9
Retained Earnings	-	24,647	22,308	20,135	17,663	14,959
Comprehensive Income & Other	30,191	4,512	4,580	3,294	3,602	66.3
Shareholders' Equity	30,353	29,322	27,050	23,591	21,427	15,188
Total Liabilities & Equity	39,755	51,621	38,029	38,223	37,327	34,381
Total Debt	3,632	14,302	4,541	8,185	9,579	12,772
Net Cash (Debt)	78.4	-9,025	-2,873	-4,160	-5,699	-9,527
Net Cash Per Share	0.97	-111.50	-35.50	-51.39	-70.40	-117.70
Filing Date Shares Outstanding	80.9	80.94	80.94	80.94	80.94	80.94
Total Common Shares Outstanding	80.9	80.94	80.94	80.94	80.94	80.94
Working Capital	9,188	8,875	8,867	9,899	8,605	5,825
Book Value Per Share	375.17	362.27	334.19	291.46	264.73	187.64
Tangible Book Value	30,167	29,134	27,049	23,590	21,425	15,184
Tangible Book Value Per Share	372.86	359.95	334.18	291.45	264.70	187.60
Land	-	6,073	5,624	5,565	5,826	5,826
Buildings	-	2,722	2,440	2,300	2,116	2,002
Machinery	-	23,652	19,914	17,706	14,878	14,494
Construction In Progress	-	1,327	214.9	588.1	271.3	61.8

Source: S&P Capital IQ. Standard template. Financial Sources.