Bharat Petroleum Corporation Limited (BOM: 500547)

Bharat Petroleum Corporation 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	103,959	23,007	23,127	21,590	75,676	7,996
Short-Term Investments	34,093	36,750	0.7	-	-	2,819
Trading Asset Securities	-	383	39,071	31,973	46,713	31,131
Cash & Short-Term Investments	138,052	60,140	62,199	53,563	122,389	41,947
Cash Growth	-40.81%	-3.31%	16.12%	-56.24%	191.77%	-2.81%
Accounts Receivable	74,835	83,420	67,238	97,075	78,348	53,780
Other Receivables	-	19,524	20,123	13,142	10,612	72,140
Receivables	76,203	104,314	88,787	111,577	90,285	132,968
Inventory	443,189	428,361	380,692	421,787	267,067	222,426
Restricted Cash	-	65.2	-	-	-	199.8
Other Current Assets	45,580	64,061	28,745	33,019	41,008	34,977
Total Current Assets	703,024	656,941	560,424	619,947	520,749	432,518
Property, Plant & Equipment	947,611	933,978	901,099	865,772	711,260	697,096
Long-Term Investments	238,300	223,399	225,011	191,736	199,735	218,200
Goodwill	12,040	12,040	12,040	12,040	-	-
Other Intangible Assets	134,225	124,004	116,102	115,532	100,095	81,888
Long-Term Deferred Tax Assets	-	-	-	-	35.3	35.8
Other Long-Term Assets	30,540	29,288	23,347	30,694	26,189	29,026
Total Assets	2,112,259	2,024,178	1,881,382	1,875,286	1,609,816	1,508,636
Accounts Payable	258,157	283,058	240,243	303,477	162,699	131,077
Accrued Expenses	-	84,237	85,986	92,041	85,605	52,650
Short-Term Debt	-	72,423	71,620	74,970	42,328	177,952
Current Portion of Long-Term Debt	230,908	113,655	119,233	120,768	67,203	36,910
Current Portion of Leases	9,341	5,140	6,563	5,608	2,436	1,551
Current Income Taxes Payable	6,510	6,094	9.8	14,180	8,257	328.5
Other Current Liabilities	381,737	244,227	225,058	220,226	208,514	201,747
Total Current Liabilities	886,652	808,834	748,711	831,269	577,042	602,215
Long-Term Debt	260,961	268,771	413,694	363,589	357,402	380,439
Long-Term Leases	87,594	86,002	82,652	80,407	76,121	58,092
Long-Term Unearned Revenue	20,675	20,701	19,125	14,298	5,500	3,817
Long-Term Deferred Tax Liabilities	81,627	79,757	79,206	63,757	49,345	61,639
Other Long-Term Liabilities	3,669	1,361	391.2	382.8	149.4	187.3
Total Liabilities	1,341,179	1,267,826	1,346,158	1,356,230	1,074,265	1,122,749
Common Stock	42,726	21,363	21,295	21,295	20,929	19,669
Additional Paid-In Capital	-	67,126	63,562	63,562	53,513	2,498
Retained Earnings	-	636,205	434,723	418,099	442,196	324,443
Comprehensive Income & Other	728,354	31,657	15,644	16,100	18,913	18,714
Total Common Equity	771,080	756,351	535,224	519,056	535,551	365,323
Minority Interest	-	-	-	-	-	20,563
Shareholders' Equity	771,080	756,351	535,224	519,056	535,551	385,887
Total Liabilities & Equity	2,112,259	2,024,178	1,881,382	1,875,286	1,609,816	1,508,636
Total Debt	588,804	545,991	693,760	645,342	545,490	654,943
Net Cash (Debt)	-450,752	-485,850	-631,561	-591,779	-423,101	-612,997
Net Cash Per Share	-105.64	-114.03	-148.29	-139.08	-106.79	-155.83
Filing Date Shares Outstanding	4,270	4,339	4,339	4,339	4,339	4,339
Total Common Shares Outstanding	4,270	4,339	4,339	4,339	4,339	4,339
Working Capital	-183,628	-151,893	-188,288	-211,323	-56,293	-169,698
Book Value Per Share	180.58	174.33	123.37	119.64	123.44	84.20
Tangible Book Value	624,816	620,308	407,082	391,484	435,456	283,435
Tangible Book Value Per Share	146.33	142.98	93.83	90.23	100.37	65.33
Land	-	27,628	25,874	25,005	20,995	20,857
Buildings	-	134,007	125,174	115,084	95,423	92,205
Machinery	-	525,401	499,385	464,890	323,621	318,942
Construction In Progress	-	86,797	56,451	49,799	75,372	99,485

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