Competent Automobiles Company Limited (BOM: 531041)

Competent Automobiles Company 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	107.7	73.73	257.15	524.56	169.56	140.65
Short-Term Investments	-	451.69	27.11	322	455	102.45
Cash & Short-Term Investments	107.7	525.42	284.26	846.57	624.56	243.1
Cash Growth	20.68%	84.84%	-66.42%	35.55%	156.92%	-13.29%
Accounts Receivable	684.79	633.36	443.79	555.46	445.85	109.92
Other Receivables	-	351.14	441.88	300.66	323.44	125.25
Receivables	684.79	984.5	885.66	856.12	771.13	237.85
Inventory	2,459	1,857	1,117	693.87	490.18	1,199
Prepaid Expenses	-	9.87	8.45	8.11	5.9	6.01
Other Current Assets	1,090	249.03	199.91	128.92	-17.2	220.78
Total Current Assets	4,341	3,626	2,495	2,534	1,875	1,907
Property, Plant & Equipment	2,523	2,451	1,887	1,920	2,113	2,129
Long-Term Investments	604.48	604.48	576.99	348.5	348.5	348.5
Long-Term Deferred Tax Assets	49.09	46.76	47.76	55.91	47.21	38.96
Other Long-Term Assets	384.25	300.65	638.77	231.14	132.46	150.12
Total Assets	7,902	7,029	5,645	5,089	4,515	4,573
Accounts Payable	89.55	43.55	61.39	54.24	52.86	55.7
Accrued Expenses	-	143.65	131.8	89.68	99.94	107.94
Short-Term Debt	-	2,616	1,679	1,293	621.74	1,054
Current Portion of Long-Term Debt	3,303	-	-	-	3.14	11.04
Current Portion of Leases	101.09	98.59	94.31	83.46	81.98	75.27
Current Income Taxes Payable	-	-	-	-	-	5.47
Other Current Liabilities	154.66	14.88	9.22	8.93	12.4	37.18
Total Current Liabilities	3,648	2,916	1,976	1,530	872.06	1,347
Long-Term Debt	11.15	12.49	-	-	192.68	5.47
Long-Term Leases	535.87	507.25	515.07	660.64	762.03	705.42
Other Long-Term Liabilities	191.95	166.48	49.4	41.89	19.8	13.74
Total Liabilities	4,387	3,602	2,540	2,232	1,847	2,072
Common Stock	62.79	61.46	61.46	61.46	61.46	61.46
Additional Paid-In Capital	-	143.17	143.17	143.17	143.17	143.17
Retained Earnings	-	3,221	2,899	2,651	2,463	2,296
Comprehensive Income & Other	3,452	1.33	1.33	1.33	1.33	1.32
Shareholders' Equity	3,515	3,427	3,105	2,857	2,669	2,502
Total Liabilities & Equity	7,902	7,029	5,645	5,089	4,515	4,573
Total Debt	3,951	3,234	2,289	2,037	1,662	1,851
Net Cash (Debt)	-3,843	-2,708	-2,004	-1,191	-1,037	-1,608
Net Cash Per Share	-625.44	-440.69	-326.13	-193.75	-168.73	-261.70
Filing Date Shares Outstanding	6.15	6.15	6.15	6.15	6.15	6.15
Total Common Shares Outstanding	6.15	6.15	6.15	6.15	6.15	6.15
Working Capital	693.35	709.5	519.05	1,004	1,003	559.96
Book Value Per Share	571.55	557.52	505.17	464.89	434.24	407.03
Tangible Book Value	3,515	3,427	3,105	2,857	2,669	2,502
Tangible Book Value Per Share	571.55	557.52	505.17	464.89	434.24	407.03
Land	-	1,067	613.86	613.85	584.92	584.92
Buildings	-	728.06	660.98	565.13	469.84	457.3
Machinery	-	865.49	855.23	788.5	751.7	784.01
Construction In Progress	-	23.2	12.69	14.35	169.84	135.9

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