V.I.P. Industries Limited (BOM: 507880)

V.I.P. Industries 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	457.9	434.2	331.4	172.9	203.8	68.5
Short-Term Investments	47.2	0.1	0.1	96.5	1,395	-
Trading Asset Securities	-	10.6	224.6	310.4	671.5	403.5
Cash & Short-Term Investments	505.1	444.9	556.1	579.8	2,270	472
Cash Growth	22.72%	-20.00%	-4.09%	-74.46%	380.93%	336.63%
Accounts Receivable	4,392	3,276	2,554	2,185	1,485	2,674
Other Receivables	-	15.2	1.6	6.5	70.4	23.9
Receivables	4,392	3,291	2,555	2,192	1,555	2,773
Inventory	7,423	9,157	5,871	5,184	3,017	4,482
Prepaid Expenses	-	96.2	110.3	100.5	68	103.9
Other Current Assets	1,036	1,334	1,027	946.8	473.5	453.2
Total Current Assets	13,355	14,323	10,120	9,003	7,383	8,284
Property, Plant & Equipment	5,267	5,409	3,201	2,683	2,858	3,671
Long-Term Investments	23	18.4	10.1	10.3	9.4	4.2
Other Intangible Assets	27.3	25.5	21	19.4	25.3	39.9
Long-Term Deferred Tax Assets	372.9	252.8	298.2	214	339.8	75
Other Long-Term Assets	610.2	636.9	503.4	373.2	333.9	148.1
Total Assets	19,656	20,665	14,153	12,302	10,949	12,440
Accounts Payable	3,849	4,069	3,021	2,824	1,540	2,913
Accrued Expenses	-	380.6	424.5	267.6	199.9	156
Short-Term Debt	5,005	5,328	1,810	1,227	1,537	321.9
Current Portion of Leases	563.2	570.8	413.7	384.7	386.8	573
Current Income Taxes Payable	4.5	15.6	49	9.5	5.3	11.7
Current Unearned Revenue	-	0.2	0.6	0.7	0.3	0.6
Other Current Liabilities	819.6	531.4	541.9	454.9	349.9	402.6
Total Current Liabilities	10,242	10,895	6,261	5,168	4,020	4,378
Long-Term Leases	2,756	2,813	1,299	1,370	1,611	1,799
Long-Term Unearned Revenue	0.5	0.6	0.3	0.8	0.6	1
Long-Term Deferred Tax Liabilities	-	0.1	4.5	9.4	10.4	7.6
Other Long-Term Liabilities	174.2	177.3	171.5	156.8	136.3	153.3
Total Liabilities	13,173	13,886	7,736	6,705	5,777	6,339
Common Stock	284	283.9	283.3	282.9	282.6	282.6
Additional Paid-In Capital	-	489	405.9	365.6	335.3	335.3
Retained Earnings	-	5,943	5,663	4,777	4,451	5,382
Comprehensive Income & Other	6,199	63	65.1	171	102.6	100.9
Shareholders' Equity	6,483	6,779	6,417	5,597	5,172	6,101
Total Liabilities & Equity	19,656	20,665	14,153	12,302	10,949	12,440
Total Debt	8,325	8,712	3,523	2,982	3,534	2,694
Net Cash (Debt)	-7,819	-8,267	-2,967	-2,402	-1,264	-2,222
Net Cash Per Share	-54.99	-58.17	-20.89	-16.90	-8.95	-15.72
Filing Date Shares Outstanding	142.46	141.95	141.66	141.47	141.32	141.32
Total Common Shares Outstanding	142.46	141.95	141.66	141.47	141.32	141.32
Working Capital	3,114	3,427	3,859	3,834	3,364	3,906
Book Value Per Share	45.51	47.76	45.30	39.56	36.60	43.17
Tangible Book Value	6,456	6,754	6,396	5,577	5,147	6,061
Tangible Book Value Per Share	45.32	47.58	45.15	39.42	36.42	42.89
Buildings	-	530.9	357.6	420.1	342.5	405
Machinery	-	2,858	2,137	1,530	1,390	1,515
Construction In Progress	-	133.2	147	71.3	19.8	27

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