Jain Irrigation Systems Limited (BOM: 500219)

Jain Irrigation Systems 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	785.2	875.17	1,177	2,997	4,101	2,362
Short-Term Investments	-	93.03	58.9	-	231.31	10
Cash & Short-Term Investments	785.2	968.2	1,236	2,997	4,332	2,372
Cash Growth	6.27%	-21.64%	-58.78%	-30.81%	82.62%	102.05%
Accounts Receivable	20,701	22,953	23,034	26,040	27,388	30,295
Other Receivables	-	4,597	3,676	3,780	3,937	3,027
Receivables	21,151	27,919	26,938	30,259	31,844	33,966
Inventory	20,404	18,303	17,834	22,343	20,046	21,764
Prepaid Expenses	-	901.76	818.97	973.92	858.16	624.92
Other Current Assets	12,028	6,119	6,795	7,623	6,722	5,876
Total Current Assets	54,367	54,210	53,622	64,196	63,801	64,603
Property, Plant & Equipment	40,601	40,773	40,175	45,201	47,057	51,174
Long-Term Investments	11,975	11,931	11,478	816.54	915.64	889.98
Goodwill	1,478	1,724	1,390	8,021	8,072	8,362
Other Intangible Assets	281.7	42.73	61.73	567.99	643.52	687.03
Long-Term Deferred Tax Assets	871.6	846.77	976.32	1,911	2,380	1,701
Other Long-Term Assets	2,528	2,448	2,331	5,213	4,152	4,462
Total Assets	112,102	111,977	110,034	125,927	127,033	131,883
Accounts Payable	9,539	8,526	9,974	10,971	9,820	11,254
Accrued Expenses	-	3,352	4,278	4,766	11,210	6,142
Short-Term Debt	25,042	21,362	21,726	26,477	35,284	36,079
Current Portion of Long-Term Debt	-	3,317	3,242	3,553	7,144	5,700
Current Portion of Leases	210.6	213.83	251.78	556.6	630.89	562.32
Current Income Taxes Payable	180.3	142.17	28.5	112.73	112.53	129.23
Current Unearned Revenue	-	1,576	1,527	1,873	2,247	2,038
Other Current Liabilities	6,144	1,291	1,118	1,404	1,639	1,141
Total Current Liabilities	41,115	39,780	42,145	49,712	68,088	63,046
Long-Term Debt	13,498	14,649	13,860	35,644	24,917	27,642
Long-Term Leases	791.9	861.62	584.96	1,098	1,337	1,604
Long-Term Deferred Tax Liabilities	252.6	317.82	221.96	441.18	319.07	1,994
Other Long-Term Liabilities	535.2	219.51	126.98	1,068	1,336	1,137
Total Liabilities	56,193	56,195	57,266	88,188	96,228	95,741
Common Stock	1,374	1,374	1,248	1,224	1,031	1,031
Additional Paid-In Capital	-	20,100	18,411	18,088	14,572	14,572
Retained Earnings	-	27,862	27,289	19,080	15,816	20,360
Comprehensive Income & Other	53,129	5,081	4,863	-1,832	-1,740	-1,252
Total Common Equity	54,502	54,416	51,811	36,560	29,679	34,711
Minority Interest	1,406	1,365	956.84	1,180	1,127	1,431
Shareholders' Equity	55,909	55,782	52,768	37,739	30,805	36,142
Total Liabilities & Equity	112,102	111,977	110,034	125,927	127,033	131,883
Total Debt	39,543	40,404	39,665	67,328	69,313	71,589
Net Cash (Debt)	-38,757	-39,436	-38,430	-64,330	-64,981	-69,216
Net Cash Per Share	-52.85	-55.92	-61.87	-118.96	-126.01	-134.23
Filing Date Shares Outstanding	707.86	686.76	623.94	611.9	515.66	515.66
Total Common Shares Outstanding	707.86	686.76	623.94	611.9	515.66	515.66
Working Capital	13,252	14,430	11,477	14,484	-4,287	1,558
Book Value Per Share	77.00	79.24	83.04	59.75	57.55	67.31
Tangible Book Value	52,743	52,650	50,359	27,971	20,963	25,662
Tangible Book Value Per Share	74.51	76.66	80.71	45.71	40.65	49.77
Land	-	17,165	17,135	17,305	17,300	17,292
Buildings	-	14,811	14,234	13,677	13,537	14,137
Machinery	-	34,816	33,260	44,537	44,070	45,469
Construction In Progress	-	255.49	315.15	249.49	209.65	559.65
Leasehold Improvements	-	279.77	256.18	825.36	766.4	894

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