The Ugar Sugar Works Limited (BOM:530363)

The Ugar Sugar Works Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	189.33	9.38	57.61	62.43	54.21
Short-Term Investments	-	250	-	-	-
Cash & Short-Term Investments	189.33	259.38	57.61	62.43	54.21
Cash Growth	-27.01%	350.28%	-7.72%	15.16%	-45.66%
Accounts Receivable	1,204	1,421	1,873	888.75	493.39
Other Receivables	-	20.52	4.43	2.72	426.3
Receivables	1,204	1,441	1,877	891.47	919.69
Inventory	5,263	4,889	3,723	7,733	6,359
Prepaid Expenses	-	9.24	12.51	15.79	9.36
Other Current Assets	580.74	699.49	674.26	525.89	211.45
Total Current Assets	7,238	7,299	6,345	9,228	7,554
Property, Plant & Equipment	3,822	3,329	2,614	2,309	1,309
Long-Term Investments	50.85	35.36	35.86	36.7	37.19
Other Intangible Assets	0.35	0.76	0.91	0.25	0.28
Other Long-Term Assets	195.59	188.43	167.68	62.28	33.72
Total Assets	11,306	10,853	9,164	11,636	8,934
Accounts Payable	1,130	1,674	1,498	2,243	1,154
Accrued Expenses	169.32	734.63	930.31	883.47	611.21
Short-Term Debt	5,189	4,259	2,177	5,313	4,955
Current Portion of Long-Term Debt	-	560.92	422.82	448.51	443.98
Current Income Taxes Payable	1.13	63.47	255.39	-	-
Current Unearned Revenue	-	18.12	15.98	17.96	17.33
Other Current Liabilities	1,651	214.64	112.67	142.51	113.85
Total Current Liabilities	8,140	7,525	5,412	9,049	7,295
Long-Term Debt	921.03	836.46	1,400	1,241	703.84
Long-Term Deferred Tax Liabilities	48.79	107.09	104.7	92.68	93.43
Other Long-Term Liabilities	36.47	34.39	38.57	36.44	37.18
Total Liabilities	9,146	8,503	6,955	10,419	8,129
Common Stock	112.5	112.5	112.5	112.5	112.5
Additional Paid-In Capital	-	157.5	157.5	157.5	157.5
Retained Earnings	-	2,092	1,937	934.49	523.7
Comprehensive Income & Other	2,048	-12.42	1.5	13.13	11.3
Shareholders' Equity	2,160	2,350	2,208	1,218	805
Total Liabilities & Equity	11,306	10,853	9,164	11,636	8,934
Total Debt	6,110	5,656	4,000	7,003	6,103
Net Cash (Debt)	-5,920	-5,397	-3,942	-6,940	-6,048
Net Cash Per Share	-52.47	-47.97	-35.04	-61.69	-53.76
Filing Date Shares Outstanding	112.52	112.5	112.5	112.5	112.5
Total Common Shares Outstanding	112.52	112.5	112.5	112.5	112.5
Working Capital	-902.42	-226.28	933.36	179.49	259
Book Value Per Share	19.20	20.89	19.63	10.82	7.16
Tangible Book Value	2,160	2,349	2,207	1,217	804.72
Tangible Book Value Per Share	19.19	20.88	19.62	10.82	7.15
Land	-	65.62	58.12	58.12	58.12
Buildings	-	383.3	383.66	352.31	352.19
Machinery	-	6,372	5,823	4,625	4,620
Construction In Progress	-	792.85	378.6	1,122	25.96

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