The Phosphate Company Limited (BOM:542123)

The Phosphate Company Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	38.07	0.68	55.99	0.48	0.56	0.62
Short-Term Investments	2.99	0.27	0.47	0.5	-	-
Trading Asset Securities	-	2.9	23.96	72.06	22.5	2.62
Cash & Short-Term Investments	41.05	3.84	80.42	73.04	23.06	3.23
Cash Growth	-	-95.22%	10.11%	216.73%	613.24%	-70.74%
Accounts Receivable	175.63	47.72	43.15	118.72	16.5	73.24
Other Receivables	-	104.53	68.05	56.67	97.45	45.23
Receivables	175.63	152.25	111.23	175.4	113.98	118.49
Inventory	545.02	270.37	172.54	304.3	128.35	116.5
Prepaid Expenses	-	0.42	3.05	3.63	2.3	0.64
Other Current Assets	140.75	28.09	27.44	35.24	23.16	13.51
Total Current Assets	902.45	454.98	394.67	591.6	290.84	252.37
Property, Plant & Equipment	679.37	684.22	693.51	699.5	709.46	826.03
Long-Term Investments	100.03	100.03	100.03	0.03	0.03	0.03
Long-Term Deferred Tax Assets	26.03	20.34	15.74	14.52	4.49	-
Other Long-Term Assets	5.33	5.48	5.37	114.2	113.97	4.58
Total Assets	1,713	1,265	1,209	1,420	1,119	1,083
Accounts Payable	405.25	119.9	110.83	155.51	99.13	94.04
Accrued Expenses	-	30.61	11.31	55.06	52.05	48.29
Short-Term Debt	-	79.38	57.82	174.98	30.75	111.07
Current Portion of Long-Term Debt	277.08	19.99	18.67	10.93	9.28	11.05
Current Income Taxes Payable	10.92	11.04	8.9	19.85	8.29	6.34
Other Current Liabilities	40.85	10.14	13.12	14.12	15.07	6.16
Total Current Liabilities	734.1	271.07	220.66	430.43	214.56	276.95
Long-Term Debt	94.65	99.71	125.87	145.42	107.3	36.07
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0.72
Other Long-Term Liabilities	22.64	15.56	16.89	15.7	15.47	14.73
Total Liabilities	851.39	386.34	363.42	591.55	337.33	328.47
Common Stock	36.08	36.08	36.08	36.08	36.08	36.08
Additional Paid-In Capital	-	26.25	26.25	26.25	26.25	26.25
Retained Earnings	-	816.38	783.59	765.98	719.12	692.21
Comprehensive Income & Other	825.74	-	-	-	-	-
Shareholders' Equity	861.81	878.7	845.91	828.3	781.45	754.54
Total Liabilities & Equity	1,713	1,265	1,209	1,420	1,119	1,083
Total Debt	371.72	199.08	202.36	331.33	147.33	158.19
Net Cash (Debt)	-330.67	-195.24	-121.95	-258.29	-124.27	-154.96
Net Cash Per Share	-91.63	-54.12	-33.80	-71.60	-34.45	-42.95
Filing Date Shares Outstanding	3.61	3.61	3.61	3.61	3.61	3.61
Total Common Shares Outstanding	3.61	3.61	3.61	3.61	3.61	3.61
Working Capital	168.35	183.91	174.01	161.17	76.28	-24.57
Book Value Per Share	238.79	243.58	234.49	229.61	216.62	209.16
Tangible Book Value	861.81	878.7	845.91	828.3	781.45	754.54
Tangible Book Value Per Share	238.79	243.58	234.49	229.61	216.62	209.16
Land	-	629.83	629.83	629.83	629.83	711.33
Buildings	-	38.71	38.71	38.71	38.71	38.71
Machinery	-	96.29	93.22	92.6	92.47	89.03
Construction In Progress	-	-	3.49	0.21	-	28.64

Source: S&P Global Market Intelligence. Standard template. Financial Sources.