Star Cement Limited (BOM: 540575)

Star Cement 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	232.3	477.87	1,216	80.76	554.83	2,411
Short-Term Investments	-	467.59	1,885	3,765	4,148	399.5
Cash & Short-Term Investments	232.3	945.46	3,101	3,845	4,703	2,810
Cash Growth	-82.29%	-69.51%	-19.35%	-18.23%	67.35%	33.81%
Accounts Receivable	1,631	1,508	1,047	1,287	1,317	1,222
Other Receivables	-	98.97	389.29	1,316	2,315	2,799
Receivables	1,635	1,639	1,609	2,945	4,055	4,470
Inventory	3,681	4,287	4,788	2,572	2,347	2,569
Prepaid Expenses	-	82.32	89.65	94.94	114.6	70.64
Other Current Assets	2,488	702.67	385.93	188.04	1,025	674.63
Total Current Assets	8,036	7,657	9,974	9,645	12,245	10,595
Property, Plant & Equipment	25,272	24,325	14,376	10,278	9,484	9,334
Long-Term Investments	232.28	27.38	2,171	2,853	16.62	15.81
Other Intangible Assets	67.15	50.27	39.81	47.71	11.31	2.41
Long-Term Deferred Tax Assets	2,512	2,401	2,890	3,539	3,112	2,893
Long-Term Deferred Charges	-	-	-	-	0.04	0.04
Other Long-Term Assets	1,885	1,392	1,863	1,089	752.35	697.08
Total Assets	38,160	36,024	31,314	27,451	25,622	23,582
Accounts Payable	2,145	2,197	2,775	2,125	984.82	957.84
Accrued Expenses	30.31	1,972	1,473	1,254	1,816	1,090
Short-Term Debt	-	577.26	261.04	51.9	145.7	103.74
Current Portion of Long-Term Debt	1,755	-	-	1.87	5.54	22.44
Current Portion of Leases	55.83	44.49	44.09	22.66	13.8	13.18
Current Income Taxes Payable	36.6	36.6	10.94	19.69	25.06	-
Current Unearned Revenue	-	10.89	13.2	16.71	20.31	25.41
Other Current Liabilities	4,416	2,972	2,373	502.53	402.02	824.51
Total Current Liabilities	8,438	7,810	6,950	3,994	3,413	3,037
Long-Term Debt	1,867	721.03	-	-	1.87	7.42
Long-Term Leases	112.5	126.65	48.38	80.08	14.92	16.96
Long-Term Unearned Revenue	124.82	132.78	74.51	87.71	105.61	125.93
Other Long-Term Liabilities	157.83	68.28	54.73	1,590	1,292	1,079
Total Liabilities	10,700	8,923	7,150	5,767	4,880	4,310
Common Stock	404.18	404.18	404.18	404.18	412.43	412.43
Retained Earnings	-	26,316	23,378	20,899	19,957	18,084
Comprehensive Income & Other	27,057	381.37	381.17	381	372.4	74.64
Total Common Equity	27,462	27,101	24,164	21,684	20,742	18,571
Minority Interest	-1.12	-	-	-	-	700.51
Shareholders' Equity	27,460	27,101	24,164	21,684	20,742	19,272
Total Liabilities & Equity	38,160	36,024	31,314	27,451	25,622	23,582
Total Debt	3,790	1,469	353.51	156.52	181.84	163.75
Net Cash (Debt)	-3,557	-523.97	2,748	3,689	4,521	2,646
Net Cash Growth	-	-	-25.51%	-18.40%	70.84%	94.31%
Net Cash Per Share	-8.81	-1.30	6.80	9.03	10.96	6.35
Filing Date Shares Outstanding	410.06	404.18	404.18	404.18	412.43	412.43
Total Common Shares Outstanding	410.06	404.18	404.18	404.18	412.43	412.43
Working Capital	-401.76	-153.35	3,024	5,651	8,832	7,558
Book Value Per Share	66.97	67.05	59.78	53.65	50.29	45.03
Tangible Book Value	27,394	27,051	24,124	21,637	20,730	18,569
Tangible Book Value Per Share	66.81	66.93	59.69	53.53	50.26	45.02
Land	-	1,935	1,162	1,093	1,088	981.47
Buildings	-	4,141	3,520	3,208	2,626	2,216
Machinery	-	16,371	11,220	10,958	9,679	8,065
Construction In Progress	-	10,190	5,506	1,045	1,258	2,375

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