Mahindra Lifespace Developers Limited (BOM: 532313)

Mahindra Lifespace Developers 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	1,644	910.64	494.72	1,984	1,150	924.74
Short-Term Investments	1,714	12.36	37.9	143.63	66.03	193.25
Trading Asset Securities	-	862.85	1,962	0.38	0.36	0.34
Cash & Short-Term Investments	3,358	1,786	2,494	2,128	1,217	1,118
Cash Growth	26.50%	-28.40%	17.20%	74.92%	8.79%	-58.31%
Accounts Receivable	1,676	1,072	1,291	918.88	564.15	1,144
Other Receivables	-	56.39	96.84	445.12	697.2	1,496
Receivables	1,986	1,438	1,563	2,134	1,974	3,269
Inventory	35,813	33,779	20,976	14,419	13,447	12,043
Prepaid Expenses	-	863.74	557.82	307.42	170.58	186.99
Restricted Cash	-	133.74	232.23	123.75	134.27	203.62
Other Current Assets	2,578	1,101	1,359	2,253	1,298	1,238
Total Current Assets	43,735	39,101	27,183	21,366	18,241	18,059
Property, Plant & Equipment	251.5	288.1	217.79	208.01	189.49	232.46
Long-Term Investments	9,005	8,281	7,092	6,223	5,600	5,482
Goodwill	-	-	-	660.45	660.45	660.45
Other Intangible Assets	6.1	5.96	5.34	0.47	0.37	1.79
Long-Term Deferred Tax Assets	1,167	1,058	591.9	789.02	177.67	-
Other Long-Term Assets	971.1	831.91	1,017	1,084	1,009	776.66
Total Assets	55,240	49,631	36,107	30,374	25,879	25,417
Accounts Payable	1,822	4,129	4,829	1,733	1,349	1,276
Accrued Expenses	-	191.95	189.72	121.36	61.98	83.23
Short-Term Debt	2,795	2,248	2,574	2,204	1,691	1,441
Current Portion of Long-Term Debt	-	-	-	-	-	249.92
Current Portion of Leases	14.5	10.81	30.14	28.17	6.47	44.34
Current Income Taxes Payable	147.5	147.6	148.84	152.07	148.41	151.36
Current Unearned Revenue	-	15,964	9,745	6,654	4,523	3,356
Other Current Liabilities	25,523	1,615	389.81	412.72	394.04	611.92
Total Current Liabilities	30,302	24,306	17,907	11,306	8,174	7,213
Long-Term Debt	6,483	6,480	77.1	601.32	752.1	628.85
Long-Term Leases	39.1	33.34	-	30.14	-	9.62
Long-Term Deferred Tax Liabilities	-	-	-	-	152.2	77.44
Other Long-Term Liabilities	96.3	62.73	52.95	46.16	52.29	42.99
Total Liabilities	36,920	30,901	18,048	11,998	9,148	7,985
Common Stock	1,551	1,550	1,547	1,545	513.83	513.61
Additional Paid-In Capital	-	9,506	9,466	10,001	10,261	10,252
Retained Earnings	-	6,266	5,643	4,886	3,338	4,070
Comprehensive Income & Other	16,767	1,406	1,402	1,453	2,198	2,177
Total Common Equity	18,318	18,728	18,058	17,885	16,311	17,013
Minority Interest	2.5	2.17	1.61	491.05	419.76	419.38
Shareholders' Equity	18,320	18,730	18,059	18,376	16,731	17,432
Total Liabilities & Equity	55,240	49,631	36,107	30,374	25,879	25,417
Total Debt	9,332	8,772	2,681	2,863	2,450	2,373
Net Cash (Debt)	-5,974	-6,986	-186.67	-734.93	-1,233	-1,255
Net Cash Per Share	-37.60	-45.05	-1.21	-4.74	-8.00	-8.15
Filing Date Shares Outstanding	155.78	155.01	154.67	154.52	154.15	154.08
Total Common Shares Outstanding	155.78	155.01	154.67	154.52	154.15	154.08
Working Capital	13,434	14,795	9,276	10,060	10,068	10,846
Book Value Per Share	117.59	120.82	116.75	115.75	105.81	110.41
Tangible Book Value	18,312	18,722	18,052	17,224	15,650	16,350
Tangible Book Value Per Share	117.55	120.78	116.72	111.47	101.53	106.11
Buildings	-	190.32	89.48	64.23	12.54	50.86
Machinery	-	252.09	225	191.13	147.71	168.13
Construction In Progress	-	50.81	51.29	33.98	145.92	122.39
Leasehold Improvements	-	63.81	72.74	60.17	54.94	64.9

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