Lactose (India) Limited (BOM:524202)

Lactose (India) Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	40.91	44.81	15.3	5.81	19.24	21.62
Cash & Short-Term Investments	40.91	44.81	15.3	5.81	19.24	21.62
Cash Growth	22.98%	192.85%	163.34%	-69.80%	-11.03%	31.05%
Accounts Receivable	237.6	216.4	153.96	124.92	113.48	64.29
Other Receivables	-	32.24	8.71	4.93	4.89	5.7
Receivables	237.6	264.69	162.82	130.69	118.81	70.38
Inventory	192.37	245.53	167.93	227.8	71.19	83.22
Prepaid Expenses	-	3.95	2.65	3.21	3.91	3.64
Other Current Assets	90.13	14.28	5.74	6.5	14.35	18.18
Total Current Assets	561.01	573.26	354.44	374.01	227.49	197.03
Property, Plant & Equipment	671.26	625.11	546.05	560.61	591.97	629.56
Long-Term Investments	0	0	0.01	0.01	7.42	6.75
Other Intangible Assets	0.47	0.53	0.57	0.09	0.19	0.28
Other Long-Term Assets	145.4	135.77	106.33	78.2	75.17	49.82
Total Assets	1,378	1,335	1,007	1,013	902.22	883.44
Accounts Payable	129.39	106.42	83.03	182.26	40.38	21.67
Accrued Expenses	11.55	23.62	19.93	23.62	18.44	15.15
Short-Term Debt	-	233.87	62.65	0.3	12.97	26.88
Current Portion of Long-Term Debt	272.29	69.24	76.19	56.57	54.06	36.18
Current Portion of Leases	10.02	5.84	4.94	1.33	1.3	2.49
Current Income Taxes Payable	6.82	6.98	5.1	-	-	-
Current Unearned Revenue	-	2.9	2.12	0.27	8.18	5.78
Other Current Liabilities	16.73	0.03	0.05	0.35	13.78	8.11
Total Current Liabilities	446.78	448.9	253.99	264.68	149.11	116.26
Long-Term Debt	256.41	258.8	241.89	326.47	342.53	392.65
Long-Term Leases	2.79	0.53	6.87	-	2.4	3.27
Long-Term Unearned Revenue	2.75	2.89	3.16	-	-	8.19
Pension & Post-Retirement Benefits	13.52	12.94	11.49	9.34	9.55	7.62
Long-Term Deferred Tax Liabilities	31.91	23.23	19.01	6.8	5.8	4.58
Total Liabilities	754.17	747.27	536.4	607.3	509.38	532.55
Common Stock	125.89	125.89	125.89	125.89	125.89	114.37
Additional Paid-In Capital	-	130.85	130.85	130.85	130.85	118.18
Retained Earnings	-	260.03	208.4	140.51	128.43	103.91
Comprehensive Income & Other	498.08	70.62	5.85	8.35	7.68	14.43
Shareholders' Equity	623.97	587.4	470.99	405.61	392.85	350.89
Total Liabilities & Equity	1,378	1,335	1,007	1,013	902.22	883.44
Total Debt	541.5	568.28	392.53	384.67	413.25	461.46
Net Cash (Debt)	-500.6	-523.47	-377.23	-378.86	-394.02	-439.84
Net Cash Per Share	-38.86	-41.19	-29.96	-30.09	-33.72	-42.65
Filing Date Shares Outstanding	12.62	12.59	12.59	12.59	12.59	11.44
Total Common Shares Outstanding	12.62	12.59	12.59	12.59	12.59	11.44
Working Capital	114.22	124.36	100.46	109.32	78.39	80.78
Book Value Per Share	49.43	46.66	37.41	32.22	31.21	30.68
Tangible Book Value	623.51	586.87	470.42	405.52	392.66	350.61
Tangible Book Value Per Share	49.39	46.62	37.37	32.21	31.19	30.66
Land	-	28.03	28.03	28.03	28.03	28.03
Buildings	-	163.99	163.99	163.99	163.99	163.99
Machinery	-	668.36	644.03	619.79	608.3	574.23
Construction In Progress	-	102.39	-	-	-	35.18
Leasehold Improvements	-	1.49	-	-	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.