Hatsun Agro Product Limited (BOM: 531531)

Hatsun Agro Product 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	395.4	507.25	371.11	371.1	340.74	406.91
Short-Term Investments	-	9.47	31.16	8.15	36.84	30.5
Cash & Short-Term Investments	395.4	516.72	402.27	379.25	377.58	437.42
Cash Growth	-10.09%	28.45%	6.07%	0.44%	-13.68%	23.57%
Accounts Receivable	82.3	100.58	78.02	77.78	90.74	145.51
Other Receivables	-	17.81	2.43	21.05	11.77	15.65
Receivables	82.3	118.38	80.44	98.84	102.51	161.16
Inventory	11,457	14,523	5,762	6,092	5,698	3,740
Prepaid Expenses	-	94.57	69.88	91.58	81.61	47.2
Other Current Assets	361.2	652.04	835.74	1,334	920.3	597.52
Total Current Assets	12,296	15,905	7,151	7,995	7,180	4,983
Property, Plant & Equipment	30,389	29,931	28,558	26,307	22,983	20,979
Long-Term Investments	326.5	304.4	206.1	135.1	83	1.2
Goodwill	77.4	77.41	77.41	77.41	77.41	77.41
Other Intangible Assets	32.9	42.34	55.21	83.03	75.04	46.88
Other Long-Term Assets	1,329	1,085	1,012	819.09	772.22	1,055
Total Assets	44,534	47,346	37,059	35,417	31,170	27,143
Accounts Payable	1,994	1,883	1,845	1,466	1,400	1,421
Accrued Expenses	119.8	245.54	188.42	480.64	455.51	305.49
Short-Term Debt	-	8,847	3,879	5,710	5,661	2,967
Current Portion of Long-Term Debt	10,542	4,314	2,797	3,528	3,156	2,863
Current Portion of Leases	1,047	994.91	835.47	682.17	628.3	633.09
Current Income Taxes Payable	192.6	-	-	-	36.03	-
Current Unearned Revenue	-	75.18	61.28	49.21	7.13	3.53
Other Current Liabilities	2,147	2,047	1,878	2,194	2,030	1,381
Total Current Liabilities	16,042	18,406	11,483	14,110	13,374	9,573
Long-Term Debt	8,362	9,555	7,804	7,845	5,358	6,141
Long-Term Leases	3,389	3,273	2,614	1,625	1,412	1,733
Long-Term Unearned Revenue	148.7	173.83	209.01	188.61	88.54	99.05
Long-Term Deferred Tax Liabilities	-	16.87	401.79	470.36	722.82	551.96
Other Long-Term Liabilities	259.1	198.93	140.6	91.24	-	-
Total Liabilities	28,200	31,624	22,653	24,329	20,955	18,098
Common Stock	222.8	222.75	222.75	215.56	215.56	161.67
Additional Paid-In Capital	-	8,820	8,820	5,859	5,859	5,859
Retained Earnings	-	6,583	5,267	4,916	4,046	2,938
Comprehensive Income & Other	16,111	97.39	97.39	97.39	94.78	85.97
Shareholders' Equity	16,334	15,723	14,407	11,088	10,215	9,045
Total Liabilities & Equity	44,534	47,346	37,059	35,417	31,170	27,143
Total Debt	23,340	26,983	17,929	19,389	16,215	14,336
Net Cash (Debt)	-22,945	-26,466	-17,526	-19,010	-15,838	-13,899
Net Cash Per Share	-103.03	-118.82	-79.64	-88.19	-73.47	-64.47
Filing Date Shares Outstanding	222.56	222.75	222.75	215.56	215.56	215.57
Total Common Shares Outstanding	222.56	222.75	222.75	215.56	215.56	215.57
Working Capital	-3,746	-2,501	-4,333	-6,114	-6,195	-4,590
Book Value Per Share	73.39	70.58	64.68	51.44	47.39	41.96
Tangible Book Value	16,224	15,603	14,274	10,927	10,063	8,921
Tangible Book Value Per Share	72.90	70.05	64.08	50.69	46.68	41.38
Land	-	2,335	2,239	2,281	1,806	1,409
Buildings	-	8,586	7,861	6,908	4,968	3,537
Machinery	-	24,248	23,668	21,503	17,586	15,135
Construction In Progress	-	2,384	2,545	2,371	3,844	3,546
Leasehold Improvements	-	1,944	1,591	1,402	1,269	1,190

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