Ambuja Cements Limited (BOM: 500425)

Ambuja Cements 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	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	66,665	30,071	5,439	98,304	113,585	85,716
Short-Term Investments	21,365	111,415	91,985	-	94.3	4.7
Trading Asset Securities	-	7,587	-	-	-	-
Cash & Short-Term Investments	88,030	149,073	97,423	98,304	113,679	85,720
Cash Growth	-32.14%	53.02%	-0.90%	-13.53%	32.62%	-4.88%
Accounts Receivable	18,895	12,131	11,544	10,515	6,191	5,611
Other Receivables	-	15,168	6,633	-	4,248	4,165
Receivables	18,975	27,362	18,263	10,607	10,538	9,865
Inventory	41,717	36,086	46,798	33,469	27,380	16,486
Prepaid Expenses	-	979.4	750.5	-	775.1	-
Other Current Assets	77,185	35,022	29,260	44,480	17,812	15,977
Total Current Assets	225,907	248,522	192,494	186,860	170,184	128,048
Property, Plant & Equipment	305,722	233,735	178,434	176,201	163,275	148,111
Long-Term Investments	869.7	1,280	19,751	2,149	2,402	1,676
Goodwill	108,561	82,193	78,697	78,697	78,697	78,761
Other Intangible Assets	59,008	34,542	3,643	2,256	2,241	2,206
Long-Term Deferred Tax Assets	1,774	369.4	-	-	-	29.1
Other Long-Term Assets	63,829	52,222	44,097	54,016	35,132	38,251
Total Assets	765,720	652,978	517,215	500,280	452,046	397,207
Accounts Payable	34,515	31,088	27,739	24,032	29,128	22,134
Accrued Expenses	428.7	17,992	26,491	148.4	23,345	20,515
Current Portion of Long-Term Debt	112.1	178.7	134.9	132.3	34.4	-
Current Portion of Leases	1,851	1,632	605.2	562.2	671.1	463.8
Current Income Taxes Payable	28,918	26,549	17,973	16,247	19,059	13,209
Current Unearned Revenue	-	5,266	2,783	-	3,945	2,791
Other Current Liabilities	67,275	38,583	39,411	64,880	36,069	33,491
Total Current Liabilities	133,099	121,289	115,137	106,001	112,252	92,604
Long-Term Debt	293.1	189.1	342.2	336	435	436
Long-Term Leases	5,536	4,991	4,145	3,802	3,625	3,806
Long-Term Deferred Tax Liabilities	23,905	15,491	7,004	7,216	7,562	6,260
Other Long-Term Liabilities	3,727	1,099	1,451	3,142	1,397	1,336
Total Liabilities	166,560	144,519	129,649	120,496	127,058	106,222
Common Stock	4,926	4,395	3,971	3,971	3,971	3,971
Additional Paid-In Capital	-	213,101	124,712	-	124,712	124,712
Retained Earnings	-	167,322	136,722	-	123,307	97,405
Comprehensive Income & Other	498,830	29,732	51,577	306,497	1,548	1,488
Total Common Equity	503,757	414,551	316,982	310,468	253,537	227,576
Minority Interest	95,403	93,908	70,584	69,316	71,450	63,409
Shareholders' Equity	599,159	508,459	387,566	379,784	324,988	290,985
Total Liabilities & Equity	765,720	652,978	517,215	500,280	452,046	397,207
Total Debt	7,792	6,990	5,227	4,833	4,766	4,706
Net Cash (Debt)	80,238	142,083	92,196	93,471	108,914	81,014
Net Cash Growth	-34.38%	54.11%	-1.36%	-14.18%	34.44%	-9.69%
Net Cash Per Share	34.66	66.22	44.77	46.10	54.84	40.79
Filing Date Shares Outstanding	2,465	2,198	1,986	1,984	1,986	1,986
Total Common Shares Outstanding	2,465	2,198	1,986	1,984	1,986	1,986
Working Capital	92,807	127,233	77,357	80,860	57,932	35,444
Book Value Per Share	204.39	188.63	159.64	156.52	127.69	114.61
Tangible Book Value	336,188	297,816	234,642	229,515	172,599	146,609
Tangible Book Value Per Share	136.40	135.51	118.17	115.71	86.92	73.83
Land	-	8,945	5,881	-	5,690	5,632
Buildings	-	46,435	38,293	-	35,999	33,235
Machinery	-	214,406	164,390	-	142,704	119,746
Construction In Progress	-	26,585	25,259	-	21,677	24,219

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