Berger Paints India Limited (BOM: 509480)

Berger Paints India 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	4,568	2,403	1,162	1,033	1,362	789.2
Short-Term Investments	732	2,299	1,238	2,046	2,972	745
Trading Asset Securities	-	859.1	529.6	872.7	2,098	1,794
Cash & Short-Term Investments	5,300	5,560	2,929	3,951	6,432	3,328
Cash Growth	35.11%	89.83%	-25.87%	-38.57%	93.29%	-31.19%
Accounts Receivable	16,810	13,020	12,431	10,537	10,197	7,141
Other Receivables	-	426.2	445.3	600.1	739.3	527.6
Receivables	16,810	13,877	12,917	11,137	10,937	7,669
Inventory	23,095	21,797	23,191	23,158	16,161	12,785
Prepaid Expenses	-	262.7	257.5	124.6	127.6	120.9
Restricted Cash	-	0.3	0.3	0.3	0.3	0.3
Other Current Assets	2,802	1,683	2,349	2,203	1,406	1,962
Total Current Assets	48,006	43,180	41,645	40,574	35,063	25,865
Property, Plant & Equipment	33,734	33,656	31,444	25,017	18,549	18,071
Long-Term Investments	1,846	1,698	1,561	1,862	1,750	1,373
Goodwill	3,230	3,047	2,817	2,756	2,876	2,790
Other Intangible Assets	209.3	184.1	160.7	150.6	84.5	79.9
Long-Term Accounts Receivable	107.19	209.3	-	-	-	-
Long-Term Deferred Tax Assets	6.7	8.6	7.6	11.7	34.1	55.1
Other Long-Term Assets	1,669	1,703	2,038	1,756	853.2	816.8
Total Assets	88,808	83,687	79,672	72,127	59,211	49,050
Accounts Payable	18,760	16,792	17,657	18,029	14,974	10,658
Accrued Expenses	-	2,043	2,064	1,447	1,190	1,129
Short-Term Debt	-	1,968	7,575	5,919	2,099	2,925
Current Portion of Long-Term Debt	2,463	26.7	23.9	662.4	-	-
Current Portion of Leases	1,060	1,056	866.8	751.4	649.5	419.9
Current Income Taxes Payable	609.8	228.1	184.4	180.7	38.3	35.4
Other Current Liabilities	3,761	1,512	1,375	1,528	1,555	1,898
Total Current Liabilities	26,654	23,625	29,746	28,517	20,506	17,066
Long-Term Debt	48.5	60	77.7	98.3	1,657	2,383
Long-Term Leases	4,394	4,423	3,346	2,705	1,932	1,941
Long-Term Deferred Tax Liabilities	726.9	707.9	558.5	528.5	533.5	537.6
Other Long-Term Liabilities	966.2	937.5	882.2	898	706.6	419.2
Total Liabilities	32,789	29,795	34,649	32,785	25,371	22,378
Common Stock	1,166	1,166	971.4	971.3	971.3	971.2
Additional Paid-In Capital	-	1,132	1,275	1,207	1,193	1,168
Retained Earnings	-	51,376	42,808	37,232	31,626	24,729
Comprehensive Income & Other	54,744	116.2	-113.2	-141	-21.7	-266.8
Total Common Equity	55,910	53,790	44,941	39,270	33,769	26,601
Minority Interest	109.1	102	81.4	71.7	70.6	71.1
Shareholders' Equity	56,019	53,892	45,023	39,342	33,839	26,672
Total Liabilities & Equity	88,808	83,687	79,672	72,127	59,211	49,050
Total Debt	7,965	7,533	11,890	10,135	6,338	7,669
Net Cash (Debt)	-2,666	-1,973	-8,961	-6,184	94.4	-4,341
Net Cash Per Share	-2.29	-1.69	-7.69	-5.30	0.08	-3.72
Filing Date Shares Outstanding	1,167	1,166	1,166	1,166	1,166	1,165
Total Common Shares Outstanding	1,167	1,166	1,166	1,166	1,166	1,165
Working Capital	21,353	19,555	11,899	12,057	14,557	8,799
Book Value Per Share	47.89	46.14	38.55	33.69	28.97	22.82
Tangible Book Value	52,471	50,559	41,964	36,364	30,808	23,732
Tangible Book Value Per Share	44.95	43.37	36.00	31.20	26.43	20.36
Land	-	968.5	962.4	945.9	954.2	953.1
Buildings	-	11,730	11,482	6,696	6,257	5,875
Machinery	-	19,962	18,727	11,344	10,218	8,692
Construction In Progress	-	1,873	1,102	6,055	1,068	1,785

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