Steel Authority of India Limited (BOM: 500113)

Steel Authority of India 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	7,544	693.8	570.9	1,315	5,183	1,905
Short-Term Investments	-	756.7	1,020	664.5	661.2	446.6
Cash & Short-Term Investments	7,544	1,451	1,591	1,980	5,844	2,352
Cash Growth	-1.39%	-8.85%	-19.63%	-66.12%	148.47%	128.66%
Accounts Receivable	70,167	83,554	53,900	47,709	81,685	98,575
Other Receivables	-	21,026	14,464	14,200	14,769	21,230
Receivables	70,436	104,863	68,717	62,340	96,818	120,302
Inventory	336,306	327,215	277,649	195,683	153,342	238,363
Prepaid Expenses	-	752	765.7	368.8	683.4	320.7
Restricted Cash	-	-	-	2,198	2,078	2,052
Other Current Assets	50,148	47,097	31,184	25,828	48,804	47,866
Total Current Assets	464,435	481,377	379,906	288,397	307,570	411,255
Property, Plant & Equipment	766,746	770,344	768,540	768,642	750,088	762,762
Long-Term Investments	47,762	46,406	41,960	37,572	34,480	32,461
Other Intangible Assets	15,225	14,889	15,210	14,594	14,294	14,436
Long-Term Accounts Receivable	-	-	-	583	592	592.2
Long-Term Deferred Tax Assets	-	-	-	-	-	20,222
Other Long-Term Assets	93,274	85,297	92,641	85,708	64,798	20,896
Total Assets	1,397,421	1,407,086	1,304,811	1,201,091	1,178,186	1,269,276
Accounts Payable	94,252	153,324	143,417	166,764	80,427	63,224
Accrued Expenses	-	29,856	24,677	24,026	36,304	42,474
Short-Term Debt	-	199,418	175,077	39,530	158,502	166,408
Current Portion of Long-Term Debt	263,875	10,910	20,415	12,969	18,512	26,024
Current Portion of Leases	5,096	4,864	3,745	2,921	2,492	3,238
Current Income Taxes Payable	5,270	2,092	31.3	6.6	120.6	1,795
Current Unearned Revenue	-	16,159	15,928	19,592	19,851	13,442
Other Current Liabilities	157,314	118,022	110,053	127,622	134,496	133,044
Total Current Liabilities	525,807	534,644	493,343	393,429	450,704	449,648
Long-Term Debt	92,234	95,682	61,126	81,358	179,066	326,998
Long-Term Leases	51,445	52,353	47,371	36,064	18,195	18,602
Long-Term Unearned Revenue	-	4,733	4,241	4,267	4,400	3,975
Long-Term Deferred Tax Liabilities	62,350	62,855	58,213	53,584	13,341	-
Other Long-Term Liabilities	89,703	67,712	76,672	76,452	47,970	45,289
Total Liabilities	821,539	836,074	757,344	658,974	724,124	854,174
Common Stock	41,305	41,305	41,305	41,305	41,305	41,305
Additional Paid-In Capital	-	2,351	2,351	2,351	2,351	2,351
Retained Earnings	-	514,940	489,762	484,755	391,905	348,981
Comprehensive Income & Other	534,577	12,416	14,049	13,706	18,501	22,465
Total Common Equity	575,882	571,012	547,467	542,117	454,062	415,102
Minority Interest	0.1	0.1	0.1	0.1	0.1	0.1
Shareholders' Equity	575,882	571,012	547,467	542,117	454,062	415,102
Total Liabilities & Equity	1,397,421	1,407,086	1,304,811	1,201,091	1,178,186	1,269,276
Total Debt	412,650	363,227	307,734	172,842	376,767	541,271
Net Cash (Debt)	-405,106	-361,776	-306,143	-170,862	-370,923	-538,919
Net Cash Per Share	-98.01	-87.59	-74.12	-41.37	-89.80	-130.47
Filing Date Shares Outstanding	4,131	4,131	4,131	4,131	4,131	4,131
Total Common Shares Outstanding	4,131	4,131	4,131	4,131	4,131	4,131
Working Capital	-61,373	-53,267	-113,436	-105,033	-143,134	-38,394
Book Value Per Share	139.42	138.24	132.54	131.25	109.93	100.50
Tangible Book Value	560,657	556,124	532,256	527,523	439,768	400,666
Tangible Book Value Per Share	135.74	134.64	128.86	127.71	106.47	97.00
Land	-	3,783	3,744	3,725	3,724	3,227
Buildings	-	65,547	64,780	64,059	61,083	60,456
Machinery	-	1,112,256	1,088,989	1,064,395	993,041	973,475
Construction In Progress	-	61,406	48,914	47,100	88,806	87,533

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