Bengal & Assam Company Limited (BOM: 533095)

Bengal & Assam 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	440.52	189.06	1,840	1,721	1,535	1,170
Short-Term Investments	-	77.7	397.95	872.77	733.74	473.06
Trading Asset Securities	-	6,717	3,141	924.9	945.46	654.59
Cash & Short-Term Investments	440.52	6,984	5,379	3,519	3,215	2,297
Cash Growth	-84.57%	29.85%	52.85%	9.47%	39.92%	2.16%
Accounts Receivable	3,846	3,316	25,587	22,829	18,015	20,367
Other Receivables	396.44	550.13	2,246	2,047	2,142	2,318
Receivables	4,243	3,866	27,833	24,876	20,195	22,753
Inventory	3,287	3,779	26,421	28,496	21,053	19,154
Prepaid Expenses	-	9.58	277.21	347.04	404.3	305.15
Other Current Assets	-	370.11	3,690	2,877	2,446	2,949
Total Current Assets	7,971	15,009	63,600	60,115	47,312	47,459
Property, Plant & Equipment	4,144	4,310	68,552	67,068	67,047	68,520
Long-Term Investments	94,679	84,185	32,879	26,565	23,289	20,194
Other Intangible Assets	315.02	295.48	2,799	2,406	2,403	2,225
Long-Term Deferred Tax Assets	342.03	333.47	1,340	1,064	694.83	1,020
Other Long-Term Assets	1,177	572.44	4,430	6,108	4,376	4,601
Total Assets	108,626	104,706	173,599	163,326	145,121	144,019
Accounts Payable	1,623	1,697	20,189	24,102	17,825	18,529
Accrued Expenses	-	381.12	4,105	2,547	2,120	1,627
Short-Term Debt	-	1,396	11,571	15,595	8,456	16,894
Current Portion of Long-Term Debt	-	308.97	13,598	12,062	11,390	15,439
Current Income Taxes Payable	22.26	0.07	620.86	373.1	15.7	142.9
Other Current Liabilities	-	19.92	638.62	689.51	663.09	1,006
Total Current Liabilities	1,646	3,804	50,722	55,369	40,468	53,638
Long-Term Debt	4,530	2,436	25,457	26,223	29,645	27,120
Long-Term Leases	-	200.09	993.53	951.21	1,100	1,418
Long-Term Unearned Revenue	-	1,181	8,475	7,237	6,977	5,304
Long-Term Deferred Tax Liabilities	2,883	2,876	4,515	4,265	3,944	3,087
Other Long-Term Liabilities	3,535	1,613	6,845	6,426	7,547	5,308
Total Liabilities	12,594	12,293	98,702	101,989	90,960	97,173
Common Stock	112.96	112.96	112.96	112.96	112.96	112.96
Additional Paid-In Capital	-	1,621	1,886	1,886	1,886	1,886
Retained Earnings	-	86,935	47,414	38,276	32,241	27,131
Comprehensive Income & Other	93,984	1,886	5,721	5,172	4,909	4,611
Total Common Equity	94,096	90,555	55,134	45,447	39,149	33,741
Minority Interest	1,936	1,858	19,764	15,889	15,012	13,105
Shareholders' Equity	96,032	92,412	74,898	61,336	54,161	46,846
Total Liabilities & Equity	108,626	104,706	173,599	163,326	145,121	144,019
Total Debt	4,530	4,341	51,619	54,832	50,591	60,871
Net Cash (Debt)	-4,090	2,643	-46,241	-51,313	-47,376	-58,573
Net Cash Per Share	-362.04	233.95	-4093.42	-4542.45	-4193.95	-5185.17
Filing Date Shares Outstanding	11.3	11.3	11.3	11.3	11.3	11.3
Total Common Shares Outstanding	11.3	11.3	11.3	11.3	11.3	11.3
Working Capital	6,325	11,206	12,877	4,746	6,844	-6,179
Book Value Per Share	8329.66	8016.31	4880.68	4023.20	3465.68	2986.90
Tangible Book Value	93,781	90,259	52,335	43,042	36,746	31,516
Tangible Book Value Per Share	8301.77	7990.15	4632.90	3810.24	3252.91	2789.93
Land	-	564.78	6,608	6,406	6,328	6,124
Buildings	-	1,187	10,867	10,552	10,421	10,420
Machinery	-	6,002	66,052	61,839	56,310	54,444
Construction In Progress	-	50.74	2,152	1,299	3,152	2,874

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