Caplin Point Laboratories Limited (BOM: 524742)

Caplin Point Laboratories 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	5,342	1,387	1,776	1,508	2,316	499.29
Short-Term Investments	2,924	5,602	4,525	3,100	2,042	1,708
Trading Asset Securities	-	359.9	202.7	519.7	105.4	602.3
Cash & Short-Term Investments	8,266	7,348	6,503	5,127	4,463	2,810
Cash Growth	20.25%	13.00%	26.83%	14.89%	58.81%	27.56%
Accounts Receivable	6,180	5,453	3,987	3,207	2,794	2,290
Other Receivables	469.9	480.8	204.5	136.1	202.5	148.66
Receivables	6,650	5,934	4,191	3,343	2,996	2,438
Inventory	3,271	3,630	2,882	2,273	1,790	2,382
Prepaid Expenses	-	18	23.7	-	-	-
Other Current Assets	1,801	1,999	1,922	2,235	896.9	594.72
Total Current Assets	19,988	18,929	15,522	12,978	10,146	8,225
Property, Plant & Equipment	6,065	5,568	4,894	2,935	3,119	2,876
Long-Term Investments	2,215	1,326	709.1	380.9	219	5.55
Goodwill	-	27.7	27.7	0.5	0.5	0.54
Other Intangible Assets	116.7	97.5	84	108	72.4	50.14
Long-Term Deferred Tax Assets	71.9	125.5	140	62.1	-	-
Other Long-Term Assets	786.2	907.3	537.8	899	79.2	100.48
Total Assets	29,242	26,981	21,914	17,363	13,636	11,258
Accounts Payable	2,139	2,094	1,526	1,559	885	641.36
Accrued Expenses	187.8	300.9	249.2	142.4	126.4	131.61
Current Portion of Long-Term Debt	6.3	2.8	34.1	5	170.7	364.63
Current Portion of Leases	11.6	7.7	11.4	4.6	7.9	8.48
Other Current Liabilities	950.2	907.3	859.7	365.4	238.5	297.16
Total Current Liabilities	3,295	3,313	2,680	2,077	1,429	1,443
Long-Term Debt	-	-	-	-	-	0.15
Long-Term Leases	6.4	9.2	9.3	11.7	5.3	12.85
Long-Term Unearned Revenue	-	76.1	45.2	61.1	70.1	52.24
Long-Term Deferred Tax Liabilities	-	-	-	-	11.6	101.12
Other Long-Term Liabilities	195.2	114.8	106.8	54.2	33.3	30
Total Liabilities	3,496	3,513	2,841	2,264	1,602	1,692
Common Stock	152	151.9	151.8	151.6	151.3	151.29
Additional Paid-In Capital	-	154.1	134.1	146.3	21.2	21.23
Retained Earnings	-	19,740	15,511	12,025	9,257	6,865
Comprehensive Income & Other	24,528	945.4	842.4	350.8	248.8	262.04
Total Common Equity	24,680	20,991	16,639	12,674	9,678	7,299
Minority Interest	320.7	311.2	267.9	259.5	175.4	86.57
Shareholders' Equity	25,746	23,468	19,073	15,099	12,034	9,566
Total Liabilities & Equity	29,242	26,981	21,914	17,363	13,636	11,258
Total Debt	24.3	19.7	54.8	21.3	183.9	386.11
Net Cash (Debt)	8,242	7,329	6,448	5,106	4,279	2,424
Net Cash Growth	20.49%	13.66%	26.29%	19.33%	76.52%	10.31%
Net Cash Per Share	107.96	96.04	84.28	66.85	56.06	31.79
Filing Date Shares Outstanding	75.96	75.94	75.9	75.79	75.64	75.64
Total Common Shares Outstanding	75.96	75.94	75.9	75.79	75.64	75.64
Working Capital	16,694	15,616	12,842	10,901	8,717	6,782
Book Value Per Share	324.91	276.41	219.22	167.22	127.95	96.49
Tangible Book Value	24,563	20,866	16,527	12,565	9,605	7,248
Tangible Book Value Per Share	323.37	274.77	217.74	165.79	126.98	95.83
Land	-	378.5	377.5	338.7	333.8	147.74
Buildings	-	1,452	1,136	1,073	1,082	987.49
Machinery	-	4,936	3,067	2,874	2,678	2,311
Construction In Progress	-	1,166	2,205	154.1	138.2	201.18

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