Sagar Cements Limited (BOM: 502090)

Sagar 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	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	1,628	1,672	1,749	1,431	2,251	29
Cash & Short-Term Investments	1,628	1,672	1,749	1,431	2,251	29
Cash Growth	7.05%	-4.42%	22.26%	-36.46%	7663.45%	-83.81%
Accounts Receivable	2,546	2,077	1,332	1,203	1,007	1,368
Other Receivables	7.4	185.6	273.4	348.8	430.9	265.7
Receivables	2,562	2,271	1,610	1,552	1,438	1,634
Inventory	2,970	3,075	2,709	2,086	1,243	1,158
Prepaid Expenses	-	116.4	85.2	522.1	47	103
Other Current Assets	491	1,486	1,232	1,561	956.7	248.7
Total Current Assets	7,650	8,621	7,386	7,151	5,936	3,172
Property, Plant & Equipment	31,116	31,377	31,367	20,512	17,198	13,912
Long-Term Investments	-	-	-	3,147	-	-
Goodwill	416.2	416.2	416.2	416.2	416.2	416.2
Other Intangible Assets	837.2	856.6	890.6	557.4	575.7	591.6
Long-Term Deferred Tax Assets	1,621	1,405	945.7	154	7.3	211.9
Other Long-Term Assets	864.5	877.1	792	1,705	1,337	1,084
Total Assets	42,510	43,562	41,802	33,643	25,469	19,388
Accounts Payable	5,049	5,183	3,088	2,210	2,290	2,230
Accrued Expenses	53.6	210.2	112.5	194.2	108	108.8
Short-Term Debt	-	1,915	1,955	1,797	1,022	1,406
Current Portion of Long-Term Debt	4,725	1,585	1,247	1,951	662.8	601.4
Current Portion of Leases	11.4	5.6	18	19	4.7	2.2
Current Income Taxes Payable	78.7	101.8	-	127.5	116.4	60.2
Other Current Liabilities	1,084	1,026	1,135	1,175	957.6	614.1
Total Current Liabilities	11,001	10,026	7,555	7,474	5,161	5,023
Long-Term Debt	10,099	10,919	11,548	11,314	6,505	2,989
Long-Term Leases	39.6	16.4	17.4	29.9	18.8	25.6
Long-Term Deferred Tax Liabilities	917.9	1,080	1,036	976.9	680.4	439.1
Other Long-Term Liabilities	1,243	1,250	936.8	714.5	627.7	635.4
Total Liabilities	23,300	23,365	21,154	20,549	13,026	9,182
Common Stock	261.4	261.4	261.4	235	235	222.8
Additional Paid-In Capital	-	8,835	8,835	5,433	5,433	4,551
Retained Earnings	-	6,576	7,101	6,891	6,259	4,688
Comprehensive Income & Other	18,215	3,739	3,748	-4.8	-17.9	205
Total Common Equity	18,477	19,412	19,946	12,554	11,909	9,667
Minority Interest	732.6	784.7	701.7	540.1	535.1	539.3
Shareholders' Equity	19,209	20,197	20,648	13,094	12,444	10,206
Total Liabilities & Equity	42,510	43,562	41,802	33,643	25,469	19,388
Total Debt	14,874	14,441	14,785	15,111	8,213	5,025
Net Cash (Debt)	-13,247	-12,769	-13,036	-13,680	-5,961	-4,996
Net Cash Per Share	-99.99	-97.69	-100.74	-116.43	-51.54	-46.53
Filing Date Shares Outstanding	127.43	130.71	130.71	117.5	117.5	111.38
Total Common Shares Outstanding	127.43	130.71	130.71	117.5	117.5	111.38
Working Capital	-3,351	-1,405	-169	-322.2	774.8	-1,851
Book Value Per Share	144.99	148.52	152.60	106.85	101.35	86.79
Tangible Book Value	17,223	18,139	18,639	11,581	10,917	8,659
Tangible Book Value Per Share	135.16	138.78	142.60	98.56	92.91	77.74
Land	-	4,511	4,475	1,002	1,002	1,002
Buildings	-	8,288	7,066	5,678	3,119	3,091
Machinery	-	33,525	32,383	18,787	13,085	12,928
Construction In Progress	-	147	991.8	1,005	5,175	1,080

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