ABM Knowledgeware Limited (BOM: 531161)

ABM Knowledgeware 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	289.88	75.78	72.16	205.15	352.88	36.5
Short-Term Investments	802.32	-	-	-	104.12	0.11
Trading Asset Securities	-	813.83	849.25	789.3	634.37	773.16
Cash & Short-Term Investments	1,092	889.61	921.41	994.45	1,091	809.77
Cash Growth	26.14%	-3.45%	-7.35%	-8.88%	34.78%	8.22%
Accounts Receivable	402.6	452.68	396.3	396.05	244.33	335.56
Other Receivables	-	166.62	137.69	98.58	63.06	62.57
Receivables	403.41	620.11	534.89	496.74	309.01	419.74
Inventory	-	103.15	123.33	-	90.39	155.2
Prepaid Expenses	-	16.07	8.98	-	5.92	5
Other Current Assets	298.78	144.56	120.8	262.45	151.79	58.82
Total Current Assets	1,794	1,773	1,709	1,754	1,648	1,449
Property, Plant & Equipment	413.99	419.53	430.83	440.63	438.57	448.69
Long-Term Investments	393.5	229.23	141.49	16.92	14.88	0.11
Goodwill	33.55	33.55	33.55	33.55	33.55	33.55
Other Intangible Assets	81.64	76.45	58.83	48.88	38.97	32.08
Long-Term Accounts Receivable	50.35	39.13	33.2	22.49	19.96	-
Long-Term Deferred Tax Assets	0.98	0.59	1.61	3.74	-	-
Other Long-Term Assets	8.84	45.15	61.46	49.04	51.82	35.6
Total Assets	2,777	2,617	2,470	2,369	2,246	2,001
Accounts Payable	3.35	20.35	7.06	82.48	135.65	7.99
Accrued Expenses	0.11	42.07	32.74	80.35	30.38	35.58
Current Unearned Revenue	-	144.01	166.06	96.59	68.71	171.92
Other Current Liabilities	350.88	30.34	18.6	22.46	36.05	28.86
Total Current Liabilities	354.34	236.78	224.46	281.87	270.79	244.35
Long-Term Deferred Tax Liabilities	73.91	73.08	66.95	68.8	70.72	71
Other Long-Term Liabilities	30.03	41.44	41.46	2.23	2.23	2.23
Total Liabilities	463.55	355.95	336.45	355.76	346.02	319.18
Common Stock	100.01	100.01	100.01	100.01	100.01	100.01
Retained Earnings	-	2,121	2,001	1,894	1,772	1,572
Comprehensive Income & Other	2,172	4.86	5.95	5.34	7.14	4.8
Total Common Equity	2,272	2,226	2,107	1,999	1,879	1,677
Minority Interest	41.42	35.6	27.06	14.17	21.07	5.27
Shareholders' Equity	2,314	2,261	2,134	2,013	1,900	1,682
Total Liabilities & Equity	2,777	2,617	2,470	2,369	2,246	2,001
Net Cash (Debt)	1,092	889.61	921.41	994.45	1,091	809.77
Net Cash Growth	26.14%	-3.45%	-7.35%	-8.88%	34.78%	8.22%
Net Cash Per Share	54.64	44.48	46.07	49.72	54.56	40.48
Filing Date Shares Outstanding	20.03	20	20	20	20	20
Total Common Shares Outstanding	20.03	20	20	20	20	20
Working Capital	1,440	1,537	1,485	1,472	1,378	1,204
Book Value Per Share	113.47	111.27	105.33	99.94	93.95	83.82
Tangible Book Value	2,157	2,116	2,014	1,917	1,807	1,611
Tangible Book Value Per Share	107.71	105.77	100.71	95.82	90.32	80.54
Buildings	-	467.79	467.79	467.79	467.79	467.79
Machinery	-	50.46	49.84	48.1	39.73	38.67

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