UPL Limited (BOM: 512070)

UPL Limited 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	39,100	59,430	59,670	57,970	47,970	67,240
Short-Term Investments	4,030	430	840	2,780	20	30
Trading Asset Securities	-	2,610	460	8,400	370	-
Cash & Short-Term Investments	43,130	62,470	60,970	69,150	48,360	67,270
Cash Growth	-	2.46%	-11.83%	42.99%	-28.11%	137.70%
Accounts Receivable	157,190	166,800	182,820	153,280	121,450	118,670
Other Receivables	4,520	25,870	25,210	28,000	21,740	15,980
Receivables	161,950	192,870	208,280	181,440	143,310	135,050
Inventory	141,060	127,760	139,850	130,780	94,220	78,500
Other Current Assets	31,730	10,180	11,180	15,910	14,810	11,590
Total Current Assets	377,870	393,280	420,280	397,280	300,700	292,410
Property, Plant & Equipment	103,150	108,140	102,670	92,620	80,460	72,970
Long-Term Investments	16,690	18,930	15,690	10,820	5,810	5,580
Goodwill	202,930	201,840	198,980	183,640	176,890	182,410
Other Intangible Assets	109,640	110,230	113,660	110,680	39,860	38,360
Long-Term Accounts Receivable	70	100	620	60	4,350	1,900
Long-Term Deferred Tax Assets	34,930	35,950	26,610	20,760	16,660	16,550
Long-Term Deferred Charges	-	-	-	-	71,610	80,200
Other Long-Term Assets	5,760	6,760	6,690	10,260	7,120	8,880
Total Assets	851,250	875,460	885,770	826,790	704,310	700,830
Accounts Payable	142,250	156,840	176,140	165,520	127,590	102,330
Accrued Expenses	-	14,630	22,550	21,960	18,370	18,300
Short-Term Debt	77,030	44,280	12,190	41,170	15,200	12,980
Current Portion of Long-Term Debt	20,860	-	16,360	1,440	1,080	330
Current Portion of Leases	3,920	3,580	2,650	2,170	1,580	980
Current Income Taxes Payable	4,280	5,300	6,550	4,500	5,230	3,850
Current Unearned Revenue	-	29,160	40,920	27,200	16,460	14,870
Other Current Liabilities	30,870	14,820	13,010	15,800	10,760	13,220
Total Current Liabilities	279,210	268,610	290,370	279,760	196,270	166,860
Long-Term Debt	220,540	240,100	201,440	216,050	221,410	273,640
Long-Term Leases	9,820	9,580	6,750	6,260	5,850	5,930
Long-Term Deferred Tax Liabilities	21,360	24,060	24,620	25,120	26,620	27,770
Other Long-Term Liabilities	4,160	3,650	6,350	4,690	8,360	690
Total Liabilities	535,090	548,400	531,480	533,710	458,510	474,890
Common Stock	1,500	1,500	1,500	1,530	1,530	1,530
Additional Paid-In Capital	-	32,420	32,420	45,940	45,940	45,940
Retained Earnings	-	200,370	221,890	172,430	145,160	159,190
Comprehensive Income & Other	237,960	13,780	12,770	26,710	16,240	-13,840
Total Common Equity	239,460	248,070	268,580	246,610	208,870	192,820
Minority Interest	76,700	78,990	85,710	46,470	36,930	33,120
Shareholders' Equity	316,160	327,060	354,290	293,080	245,800	225,940
Total Liabilities & Equity	851,250	875,460	885,770	826,790	704,310	700,830
Total Debt	332,170	297,540	239,390	267,090	245,120	293,860
Net Cash (Debt)	-289,040	-235,070	-178,420	-197,940	-196,760	-226,590
Net Cash Per Share	-288.33	-313.17	-237.70	-259.07	-257.52	-296.57
Filing Date Shares Outstanding	750.85	750.61	750.61	764.05	764.05	764.05
Total Common Shares Outstanding	750.85	750.61	750.61	764.05	764.05	764.05
Working Capital	98,660	124,670	129,910	117,520	104,430	125,550
Book Value Per Share	318.92	330.49	357.82	283.69	234.29	213.29
Tangible Book Value	-73,110	-64,000	-44,060	-47,710	-7,880	-27,950
Tangible Book Value Per Share	-97.37	-85.26	-58.70	-101.53	-49.39	-75.66
Land	-	10,250	10,510	9,680	6,500	5,110
Buildings	-	28,680	25,320	20,990	21,910	19,180
Machinery	-	124,650	116,670	103,140	93,650	81,760
Construction In Progress	-	11,060	11,970	11,840	8,990	10,590

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