Bharat Seats Limited (BOM: 523229)

Bharat Seats 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	-	2.06	3.74	0.81	7.24	7.78
Short-Term Investments	-	-	6.56	8.58	2.17	2.11
Cash & Short-Term Investments	2.06	2.06	10.3	9.39	9.41	9.89
Cash Growth	-79.98%	-79.98%	9.72%	-0.19%	-4.84%	-89.91%
Accounts Receivable	-	1,033	965.15	1,107	826	360.92
Other Receivables	-	0.16	-	-	-	-
Receivables	-	1,033	965.15	1,107	826	360.92
Inventory	-	397.27	288.38	529.91	297.03	205.75
Prepaid Expenses	-	17.2	15.04	16.5	14.61	16.51
Other Current Assets	-	178.52	38.63	73.79	74.37	25.63
Total Current Assets	-	1,628	1,317	1,737	1,221	618.69
Property, Plant & Equipment	-	3,233	2,096	1,538	1,552	1,714
Long-Term Investments	-	-	2.42	-	-	-
Other Intangible Assets	-	11.63	14.6	10.58	9.31	9.98
Other Long-Term Assets	-	179.53	147.51	86.31	130.61	66.31
Total Assets	-	5,053	3,578	3,372	2,914	2,417
Accounts Payable	-	1,473	1,182	1,302	1,210	723.89
Accrued Expenses	-	50.32	44.5	36.64	33.7	13.54
Short-Term Debt	-	353.55	272.5	46.48	50.94	77.65
Current Portion of Long-Term Debt	-	-	-	-	38.24	22.28
Current Portion of Leases	-	65.25	15.91	0.2	0.19	5.92
Other Current Liabilities	-	188.19	154.39	300.99	77.92	46.55
Total Current Liabilities	-	2,130	1,669	1,686	1,411	889.82
Long-Term Debt	-	530.38	326	326	245.38	238.81
Long-Term Leases	-	649.69	42.88	16.6	16.8	53.36
Long-Term Deferred Tax Liabilities	-	67.36	69.6	64.34	68.63	78.88
Other Long-Term Liabilities	-	-	-	-	-	16.24
Total Liabilities	-	3,384	2,114	2,101	1,747	1,284
Common Stock	-	62.8	62.8	62.8	62.8	62.8
Retained Earnings	-	1,605	1,401	1,209	1,103	1,070
Shareholders' Equity	1,668	1,668	1,463	1,271	1,166	1,133
Total Liabilities & Equity	-	5,053	3,578	3,372	2,914	2,417
Total Debt	1,599	1,599	657.29	389.27	351.54	398.01
Net Cash (Debt)	-1,597	-1,597	-646.99	-379.88	-342.13	-388.12
Net Cash Per Share	-50.86	-50.85	-20.60	-12.10	-10.90	-12.36
Filing Date Shares Outstanding	31.35	31.4	31.4	31.4	31.4	31.4
Total Common Shares Outstanding	31.35	31.4	31.4	31.4	31.4	31.4
Working Capital	-	-501.57	-351.34	50.43	-189.77	-271.14
Book Value Per Share	53.13	53.13	46.60	40.49	37.14	36.08
Tangible Book Value	1,657	1,657	1,449	1,261	1,157	1,123
Tangible Book Value Per Share	52.76	52.76	46.14	40.15	36.84	35.77
Land	-	108.14	108.14	108.14	108.14	108.14
Buildings	-	-	-	901.93	695.38	695.38
Machinery	-	4,163	3,795	2,340	2,190	2,273
Construction In Progress	-	488.35	119.65	77.8	301.41	221.19

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