V.S.T. Tillers Tractors Limited (BOM: 531266)

V.S.T. Tillers Tractors 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	75.59	436.71	109.19	251.93	288.16	231.54
Short-Term Investments	4,501	-	105	-	-	-
Trading Asset Securities	-	4,380	3,893	3,299	2,575	1,211
Cash & Short-Term Investments	4,577	4,816	4,107	3,551	2,863	1,443
Cash Growth	35.60%	17.27%	15.67%	24.02%	98.45%	4.66%
Accounts Receivable	2,202	1,552	1,492	675.72	818.07	961.58
Other Receivables	195.88	981.46	906.27	650.96	664.34	677.31
Receivables	2,399	2,534	2,399	1,327	1,484	1,643
Inventory	1,315	1,178	1,079	1,006	1,069	1,023
Prepaid Expenses	-	28.97	25.28	18.97	26.26	23.75
Other Current Assets	799.36	59.91	96.54	78.8	62.14	121.13
Total Current Assets	9,089	8,617	7,707	5,982	5,505	4,253
Property, Plant & Equipment	2,268	2,313	2,478	2,467	2,406	2,196
Long-Term Investments	448.24	460.56	405.99	837.28	547.85	353.61
Other Intangible Assets	20.73	22.78	58.41	91.26	107.97	119.7
Long-Term Deferred Tax Assets	-	-	-	-	5.66	-
Other Long-Term Assets	252.34	254.33	257.71	282.52	280.6	360.42
Total Assets	12,079	11,668	10,908	9,661	8,854	7,286
Accounts Payable	782.35	989.08	1,307	821.72	831.43	577.71
Accrued Expenses	-	777.91	757.51	660.04	807.48	479.56
Current Portion of Leases	9.24	8.21	7.6	3.01	1.08	-
Current Unearned Revenue	-	0.5	0.52	0.12	0.45	0.47
Other Current Liabilities	844.54	98.05	89.44	252.08	102.91	41.62
Total Current Liabilities	1,636	1,874	2,162	1,737	1,743	1,099
Long-Term Leases	7.13	5.33	11.29	7.45	3.44	-
Long-Term Unearned Revenue	0.88	1.04	1.41	-	0.12	0.66
Long-Term Deferred Tax Liabilities	125.71	69.61	25.2	16.05	-	13.54
Other Long-Term Liabilities	492.85	446.46	443.22	404.71	430.91	403.77
Total Liabilities	2,332	2,432	2,663	2,165	2,178	1,517
Common Stock	86.4	86.4	86.4	86.4	86.4	86.4
Retained Earnings	-	9,150	8,155	7,404	6,584	5,676
Comprehensive Income & Other	9,661	0.13	3.12	4.77	5.4	6.55
Shareholders' Equity	9,747	9,236	8,245	7,495	6,676	5,769
Total Liabilities & Equity	12,079	11,668	10,908	9,661	8,854	7,286
Total Debt	85.36	13.55	18.88	10.46	4.51	-
Net Cash (Debt)	4,491	4,803	4,088	3,540	2,858	1,443
Net Cash Growth	33.71%	17.48%	15.48%	23.85%	98.14%	4.66%
Net Cash Per Share	519.24	555.81	473.15	409.74	330.84	166.98
Filing Date Shares Outstanding	8.64	8.64	8.64	8.64	8.64	8.64
Total Common Shares Outstanding	8.64	8.64	8.64	8.64	8.64	8.64
Working Capital	7,453	6,743	5,545	4,245	3,761	3,154
Book Value Per Share	1128.12	1069.06	954.28	867.57	772.69	667.76
Tangible Book Value	9,727	9,213	8,186	7,404	6,568	5,649
Tangible Book Value Per Share	1125.72	1066.43	947.52	857.00	760.20	653.90
Land	-	488.93	488.93	488.93	488.93	488.93
Buildings	-	963.71	955.15	949.05	925.68	802.12
Machinery	-	2,423	2,283	2,115	1,820	1,415
Construction In Progress	-	52.44	141.09	119.98	253.8	476.76

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