Westlife Foodworld Limited (BOM: 505533)

Westlife Foodworld 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	183.06	141.2	284.07	232.42	110.06	29.93
Trading Asset Securities	-	1,380	1,299	1,504	1,984	1,571
Cash & Short-Term Investments	183.06	1,521	1,583	1,737	2,094	1,601
Cash Growth	-32.30%	-3.86%	-8.87%	-17.09%	30.84%	-24.93%
Accounts Receivable	185.45	173.29	106.94	133.07	87.88	47.26
Other Receivables	-	120.73	45.58	37.44	37.11	104.81
Receivables	191.14	299.72	233.72	237.41	150.36	616.9
Inventory	880.39	632.39	714.27	559.45	465.29	411.36
Prepaid Expenses	-	207.22	155.76	78.21	141.18	95.1
Other Current Assets	259.1	869.85	901.47	864.7	331.42	380.36
Total Current Assets	1,514	3,531	3,588	3,476	3,183	3,104
Property, Plant & Equipment	18,668	17,755	15,916	13,095	12,213	13,371
Long-Term Investments	1,486	-	-	-	1.11	1.11
Goodwill	465.97	465.97	465.97	465.97	465.97	465.97
Other Intangible Assets	384.26	396.18	414.5	416.75	419.22	468.81
Long-Term Deferred Tax Assets	726.72	707.59	603.68	520.02	510.24	213.54
Other Long-Term Assets	1,100	2.89	1.36	1.11	443.58	5.25
Total Assets	24,345	22,858	20,989	17,976	17,236	17,631
Accounts Payable	2,217	2,026	1,877	1,722	1,851	1,280
Accrued Expenses	-	601.78	703.73	520.2	455.66	439.58
Short-Term Debt	2,701	2,390	2,070	2,010	2,152	1,837
Current Portion of Leases	-	1,260	1,095	951.3	786.39	777.83
Current Unearned Revenue	-	47.5	-	-	-	-
Other Current Liabilities	396.51	83.06	124.67	89.69	155.4	59.85
Total Current Liabilities	5,314	6,408	5,871	5,293	5,400	4,394
Long-Term Debt	-	5.34	-	2.67	5.34	8
Long-Term Leases	12,026	9,975	8,865	7,584	6,742	7,044
Other Long-Term Liabilities	937.89	487.27	464.41	340.44	173.07	314.22
Total Liabilities	18,398	16,975	15,330	13,354	12,424	11,860
Common Stock	311.88	311.88	311.88	311.85	311.61	311.34
Additional Paid-In Capital	-	7,131	7,131	7,128	7,080	7,029
Retained Earnings	-	4,364	4,180	3,055	-104.24	887.92
Treasury Stock	-	-285.29	-251.51	-185.61	-	-
Comprehensive Income & Other	5,635	-5,639	-5,712	-5,688	-2,475	-2,458
Shareholders' Equity	5,947	5,883	5,659	4,621	4,812	5,770
Total Liabilities & Equity	24,345	22,858	20,989	17,976	17,236	17,631
Total Debt	14,727	13,631	12,030	10,548	9,685	9,667
Net Cash (Debt)	-14,544	-12,109	-10,447	-8,812	-7,591	-8,067
Net Cash Per Share	-93.13	-77.65	-67.00	-56.54	-48.75	-51.82
Filing Date Shares Outstanding	178.9	152.7	155.94	155.93	155.8	155.66
Total Common Shares Outstanding	178.9	152.7	155.94	155.93	155.8	155.66
Working Capital	-3,801	-2,878	-2,283	-1,817	-2,217	-1,290
Book Value Per Share	33.24	38.52	36.29	29.64	30.89	37.07
Tangible Book Value	5,096	5,020	4,779	3,738	3,927	4,835
Tangible Book Value Per Share	28.49	32.88	30.65	23.97	25.21	31.06
Land	-	147.22	147.22	94.38	94.38	-
Buildings	-	72.64	72.64	72.64	72.64	41.45
Machinery	-	6,411	5,426	4,279	3,937	4,050
Construction In Progress	-	446.96	566.81	355.32	256.01	225.76
Leasehold Improvements	-	5,652	4,786	3,879	3,714	3,650

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