H.P. Cotton Textile Mills Limited (BOM:502873)

H.P. Cotton Textile Mills Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	0.65	10.57	5.65	1.04	1.1
Trading Asset Securities	-	5.38	-	-	-
Cash & Short-Term Investments	0.65	15.94	5.65	1.04	1.1
Cash Growth	-95.91%	182.43%	442.27%	-5.02%	-51.50%
Accounts Receivable	62.84	85.08	168.86	138.17	60.77
Other Receivables	8.15	6.52	31.59	23.11	18.89
Receivables	70.99	91.61	200.45	161.28	79.66
Inventory	290.11	320.35	323.63	282.08	213.72
Prepaid Expenses	6.14	5.58	4.54	2.3	3.29
Other Current Assets	76.82	60.69	89.47	110.98	61.87
Total Current Assets	444.71	494.16	623.72	557.68	359.65
Property, Plant & Equipment	377.68	407.55	387.17	228.87	215.5
Long-Term Investments	-	0.07	-	-	-
Other Intangible Assets	1.69	3.72	5.25	7.39	8.34
Long-Term Deferred Tax Assets	42.65	-	-	-	3.35
Other Long-Term Assets	17.42	17.65	15.94	20.78	7.39
Total Assets	884.14	923.16	1,032	814.72	608.41
Accounts Payable	229.48	223.18	229.2	214.09	164.08
Accrued Expenses	47.46	44.35	63.51	62.22	41.64
Short-Term Debt	275.31	301.69	244.07	142.84	132.16
Current Portion of Long-Term Debt	9.57	16.33	13.25	20.48	3.79
Current Portion of Leases	3.01	2.76	5.2	5.22	4.77
Current Income Taxes Payable	-	-	10.63	4.41	0.31
Current Unearned Revenue	46.64	37.38	26.65	69.39	26.54
Other Current Liabilities	0.26	0.39	0.91	8.24	7.34
Total Current Liabilities	611.72	626.07	593.42	526.88	380.62
Long-Term Debt	62.49	85.72	87.4	25.46	3.09
Long-Term Leases	42.09	45.1	-	5.2	10.42
Long-Term Deferred Tax Liabilities	-	8.95	16.1	6.37	-
Other Long-Term Liabilities	5.97	5.01	6.6	5.61	4.72
Total Liabilities	746.66	793.29	724.91	591.31	418.35
Common Stock	39.22	39.22	38.66	38.1	38.1
Additional Paid-In Capital	19.06	19.06	9.54	0.02	0.02
Retained Earnings	79.19	71.57	256.43	185.28	147.88
Comprehensive Income & Other	0.01	0.01	2.53	0.01	4.07
Shareholders' Equity	137.48	129.86	307.16	223.41	190.06
Total Liabilities & Equity	884.14	923.16	1,032	814.72	608.41
Total Debt	392.46	451.6	349.91	199.19	154.22
Net Cash (Debt)	-391.81	-435.66	-344.26	-198.15	-153.13
Net Cash Per Share	-99.90	-112.60	-90.28	-52.01	-40.19
Filing Date Shares Outstanding	3.92	3.92	3.87	3.81	3.81
Total Common Shares Outstanding	3.92	3.92	3.87	3.81	3.81
Working Capital	-167.02	-131.91	30.31	30.8	-20.98
Book Value Per Share	35.05	33.11	79.45	58.64	49.89
Tangible Book Value	135.79	126.15	301.92	216.02	181.72
Tangible Book Value Per Share	34.62	32.16	78.10	56.70	47.70
Land	65.12	65.12	65.12	2.08	2.08
Buildings	65.82	65.77	65.77	64.8	64.72
Machinery	716.95	713.94	668.27	596.12	569.72
Construction In Progress	0.01	-	17.16	10.3	-
Leasehold Improvements	1.99	1.99	1.99	1.99	1.99

Source: S&P Global Market Intelligence. Standard template. Financial Sources.