Castrol India Limited (BOM: 500870)

Castrol India Balance Sheet

Financials in millions INR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	-	4,932	5,545	1,842	1,947	671.6
Short-Term Investments	-	6,900	6,450	10,970	10,590	8,600
Cash & Short-Term Investments	12,631	11,832	11,995	12,812	12,537	9,272
Cash Growth	27.41%	-1.36%	-6.38%	2.20%	35.22%	27.24%
Accounts Receivable	-	4,228	3,504	3,117	1,805	4,820
Other Receivables	-	548.4	254.7	349.4	341.1	279.9
Receivables	-	4,779	3,762	3,471	2,161	5,107
Inventory	-	5,329	5,344	4,917	3,669	3,047
Prepaid Expenses	-	38.1	56.1	55	25.8	20.8
Other Current Assets	-	1,259	1,181	1,184	1,045	908.5
Total Current Assets	-	23,238	22,338	22,439	19,436	18,355
Property, Plant & Equipment	-	3,650	3,178	2,458	2,510	2,247
Long-Term Investments	-	4,875	3,250	-	-	-
Other Intangible Assets	-	21.9	37.7	54.1	17.5	23.3
Long-Term Deferred Tax Assets	-	781	685.5	713.5	622.4	585
Other Long-Term Assets	-	1,627	1,194	1,366	1,288	988.2
Total Assets	-	34,199	30,690	27,040	23,935	22,288
Accounts Payable	-	7,064	6,789	6,207	5,455	4,718
Accrued Expenses	-	3,695	3,074	2,825	2,673	2,850
Current Portion of Leases	-	175.9	86	67.2	112.2	-
Current Income Taxes Payable	-	134.1	128.5	158.5	159	174.2
Current Unearned Revenue	-	117.1	186.9	96.6	147	-
Other Current Liabilities	-	967.9	927.5	990	919.7	662.7
Total Current Liabilities	-	12,154	11,191	10,343	9,466	8,404
Long-Term Leases	-	593.6	413.5	-	62.2	-
Other Long-Term Liabilities	-	-	37.9	56.8	75.8	-
Total Liabilities	-	12,982	11,830	10,585	9,793	8,618
Common Stock	-	4,946	4,946	4,946	4,946	4,946
Retained Earnings	-	15,346	13,163	10,956	8,823	8,397
Comprehensive Income & Other	-	925.7	751.5	553.7	373.7	326.9
Shareholders' Equity	21,333	21,217	18,860	16,455	14,142	13,670
Total Liabilities & Equity	-	34,199	30,690	27,040	23,935	22,288
Total Debt	733.3	769.5	499.5	67.2	174.4	-
Net Cash (Debt)	11,898	11,063	11,496	12,745	12,362	9,272
Net Cash Growth	28.28%	-3.77%	-9.80%	3.10%	33.33%	27.24%
Net Cash Per Share	12.03	11.18	11.62	12.89	12.50	9.37
Filing Date Shares Outstanding	987.76	989.12	989.12	989.12	989.12	989.12
Total Common Shares Outstanding	987.76	989.12	989.12	989.12	989.12	989.12
Working Capital	-	11,084	11,147	12,096	9,970	9,950
Book Value Per Share	21.59	21.45	19.07	16.64	14.30	13.82
Tangible Book Value	21,319	21,195	18,823	16,401	14,125	13,646
Tangible Book Value Per Share	21.58	21.43	19.03	16.58	14.28	13.80
Land	-	38.7	39.1	39.2	39.2	42.1
Buildings	-	707.1	700.7	608.9	585.5	585
Machinery	-	3,601	3,463	3,123	2,992	2,931
Construction In Progress	-	1,084	607.6	500.4	435.4	273.3

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