Lupin Limited (BOM: 500257)

Lupin 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	14,139	9,833	12,318	9,914	9,206	22,149
Short-Term Investments	14,984	4,967	460.1	2,996	10,120	12,607
Trading Asset Securities	-	5,546	4,398	6,214	21,788	13,090
Cash & Short-Term Investments	29,123	20,345	17,176	19,123	41,114	47,846
Cash Growth	68.06%	18.45%	-10.18%	-53.49%	-14.07%	54.85%
Accounts Receivable	51,113	46,921	44,807	42,619	44,743	54,459
Other Receivables	386.8	12,196	12,034	11,109	3,523	3,511
Receivables	51,577	59,143	56,862	53,752	48,282	58,341
Inventory	52,847	49,539	44,918	46,307	40,920	34,569
Prepaid Expenses	-	998.9	1,136	997	-	-
Other Current Assets	16,654	4,451	4,422	4,398	9,548	13,377
Total Current Assets	150,201	134,477	124,513	124,577	139,864	154,132
Property, Plant & Equipment	54,508	54,942	55,398	53,973	52,344	51,237
Long-Term Investments	769.8	2,277	771.3	776	780.7	360.7
Goodwill	23,062	23,250	22,188	21,241	19,624	18,515
Other Intangible Assets	19,403	18,316	18,346	10,065	17,502	19,025
Long-Term Deferred Tax Assets	3,476	3,025	1,557	1,697	1,802	1,743
Other Long-Term Assets	3,367	3,649	6,746	5,881	4,187	4,349
Total Assets	254,820	239,972	229,559	218,212	236,104	249,839
Accounts Payable	29,546	29,581	25,315	22,829	20,144	24,123
Accrued Expenses	-	7,283	6,026	5,390	4,780	5,279
Short-Term Debt	26,133	26,699	42,165	37,023	30,494	24,928
Current Portion of Long-Term Debt	-	-	-	-	17,174	20,193
Current Portion of Leases	903.8	965.8	1,111	922.6	874.1	972.1
Current Income Taxes Payable	5,218	4,291	4,250	4,141	1,368	2,882
Current Unearned Revenue	-	340.2	704.7	349.1	483.9	341.7
Other Current Liabilities	18,095	15,854	13,082	12,109	9,041	13,533
Total Current Liabilities	79,897	85,015	92,654	82,764	84,361	92,252
Long-Term Debt	5,587	-	275.1	1,419	161.2	17,933
Long-Term Leases	1,801	1,553	1,864	2,220	2,587	2,226
Long-Term Unearned Revenue	2,028	1,894	1,600	1,342	1,437	1,637
Long-Term Deferred Tax Liabilities	2,401	2,459	2,294	2,408	2,298	1,995
Other Long-Term Liabilities	5,909	2,034	2,843	3,441	4,417	5,946
Total Liabilities	97,623	96,237	104,131	95,992	97,523	124,027
Common Stock	912.3	911.4	910	909	907.4	906
Additional Paid-In Capital	-	11,794	11,076	10,620	9,887	9,175
Retained Earnings	-	129,981	112,592	110,019	128,000	119,064
Comprehensive Income & Other	155,506	216.9	66.8	-15.3	-763.4	-3,778
Total Common Equity	156,418	142,903	124,645	121,533	138,031	125,367
Minority Interest	778.6	831.6	783.2	687.1	549.7	444.6
Shareholders' Equity	157,197	143,735	125,428	122,220	138,581	125,812
Total Liabilities & Equity	254,820	239,972	229,559	218,212	236,104	249,839
Total Debt	34,425	29,218	45,415	41,584	51,291	66,251
Net Cash (Debt)	-5,302	-8,872	-28,239	-22,461	-10,177	-18,405
Net Cash Per Share	-11.59	-19.40	-61.80	-49.47	-22.35	-40.66
Filing Date Shares Outstanding	455.95	455.68	454.98	454.48	453.68	453
Total Common Shares Outstanding	455.95	455.68	454.98	454.48	453.68	453
Working Capital	70,305	49,462	31,859	41,812	55,503	61,880
Book Value Per Share	343.06	313.60	273.96	267.41	304.25	276.75
Tangible Book Value	113,954	101,337	84,111	90,227	100,906	87,827
Tangible Book Value Per Share	249.92	222.39	184.87	198.53	222.42	193.88
Land	-	2,226	2,143	2,023	1,922	1,905
Buildings	-	22,790	21,489	20,556	18,034	16,997
Machinery	-	60,720	54,145	48,989	44,647	40,923
Construction In Progress	-	5,957	8,948	8,475	8,515	7,582
Leasehold Improvements	-	2,761	2,664	2,407	2,190	2,125

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