Usha Martin Limited (BOM: 517146)

Usha Martin 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	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	-	1,498	1,502	1,544	994.6	973.2
Short-Term Investments	-	158.3	89.9	73.5	172.6	126.4
Cash & Short-Term Investments	1,656	1,656	1,592	1,617	1,167	1,100
Cash Growth	4.06%	4.06%	-1.60%	38.56%	6.15%	141.51%
Accounts Receivable	-	5,393	4,999	4,141	3,275	2,984
Other Receivables	-	893.8	866.5	1,062	1,851	1,820
Receivables	-	6,301	5,882	5,213	5,136	4,814
Inventory	-	9,344	9,402	8,441	7,017	6,468
Prepaid Expenses	-	121.2	100	89.7	57.8	53.8
Other Current Assets	-	469	518.6	534	556.1	680.1
Total Current Assets	-	17,891	17,494	15,895	13,934	13,115
Property, Plant & Equipment	-	12,566	10,303	8,896	9,084	9,168
Long-Term Investments	-	564.5	676.2	579	511.2	451.5
Goodwill	-	552.2	552.2	552.2	552.2	552.2
Other Intangible Assets	-	72.3	23.6	29.7	62.7	90.8
Long-Term Deferred Tax Assets	-	169.4	121.4	125.4	289	549.3
Other Long-Term Assets	-	1,433	1,642	1,293	1,557	1,643
Total Assets	-	33,301	30,868	27,429	26,053	25,640
Accounts Payable	-	2,484	2,988	2,950	3,623	3,633
Accrued Expenses	-	982.2	692.1	644	606.1	591.4
Short-Term Debt	-	886.3	1,154	1,758	1,856	2,333
Current Portion of Long-Term Debt	-	89.5	419.1	21.5	636.5	406.8
Current Portion of Leases	-	86.1	60.7	46.1	42.5	43.8
Current Income Taxes Payable	-	471.1	437.8	297.8	24.9	24
Current Unearned Revenue	-	489.2	549.4	486.1	350.1	390.6
Other Current Liabilities	-	670.9	791.5	845.2	968.1	1,134
Total Current Liabilities	-	6,159	7,092	7,049	8,107	8,556
Long-Term Debt	-	2,002	1,973	1,885	2,374	3,052
Long-Term Leases	-	574.6	559.2	403.2	389.6	367
Long-Term Deferred Tax Liabilities	-	280.7	258.5	246.1	228.7	204.4
Other Long-Term Liabilities	-	19.1	176.9	333.8	322.2	330.5
Total Liabilities	-	9,462	10,518	10,456	11,982	12,988
Common Stock	-	304.7	304.7	304.7	304.7	304.7
Additional Paid-In Capital	-	1,381	1,381	1,381	8,558	8,558
Retained Earnings	-	20,154	16,741	13,840	2,828	1,335
Comprensive Income & Other	-	1,957	1,882	1,411	2,344	2,077
Total Common Equity	23,797	23,797	20,308	16,937	14,035	12,275
Minority Interest	-	42.4	43.1	36.3	35.7	377.7
Shareholders' Equity	23,839	23,839	20,351	16,973	14,071	12,653
Total Liabilities & Equity	-	33,301	30,868	27,429	26,053	25,640
Total Debt	3,638	3,638	4,165	4,114	5,298	6,202
Net Cash (Debt)	-1,982	-1,982	-2,574	-2,497	-4,131	-5,102
Net Cash Per Share	-6.50	-6.50	-8.45	-8.19	-13.56	-16.74
Filing Date Shares Outstanding	304.42	304.74	304.74	304.74	304.74	304.74
Total Common Shares Outstanding	304.42	304.74	304.74	304.74	304.74	304.74
Working Capital	-	11,732	10,402	8,846	5,827	4,559
Book Value Per Share	78.09	78.09	66.64	55.58	46.06	40.28
Tangible Book Value	23,172	23,172	19,732	16,355	13,420	11,632
Tangible Book Value Per Share	76.04	76.04	64.75	53.67	44.04	38.17
Land	-	1,123	1,045	907	918.9	912.4
Buildings	-	3,813	3,559	3,466	3,414	3,327
Machinery	-	10,488	8,310	7,705	7,371	7,062
Construction In Progress	-	1,658	1,391	378.9	448.3	327

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