Sapphire Foods India Limited (BOM:543397)

Sapphire Foods India 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	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	-	975.55	444.17	591.73	450.5	221
Short-Term Investments	-	835.56	2,078	1,954	49.5	169.88
Trading Asset Securities	-	-	360.67	1,525	267.41	155.21
Cash & Short-Term Investments	2,277	1,811	2,883	4,071	767.41	546.09
Cash Growth	4.65%	-37.19%	-29.18%	430.51%	40.53%	-69.75%
Accounts Receivable	-	368.98	214.28	140.71	77.75	46.05
Other Receivables	-	56.19	75.16	229.56	13.97	22.93
Receivables	-	426.36	289.91	370.5	91.72	68.98
Inventory	-	968.82	993.04	651.64	473.91	443.84
Prepaid Expenses	-	67.98	47.94	52.12	26.69	14.68
Other Current Assets	-	357.58	711.79	760.93	75.98	93.4
Total Current Assets	-	3,632	4,926	5,906	1,436	1,167
Property, Plant & Equipment	-	20,116	16,171	12,030	8,884	9,483
Long-Term Investments	-	-	19	378.2	-	0.12
Goodwill	-	1,622	1,622	1,622	1,622	1,622
Other Intangible Assets	-	720.21	661.28	572.88	642.36	718.8
Long-Term Deferred Tax Assets	-	1,129	1,220	-	-	-
Other Long-Term Assets	-	1,177	1,316	1,126	898.86	809.09
Total Assets	-	28,401	25,941	21,639	13,489	13,807
Accounts Payable	-	2,308	2,170	1,991	1,440	1,307
Accrued Expenses	-	392.78	397.38	508.67	403.24	356.33
Short-Term Debt	-	65.35	27.45	9.23	30.34	51.48
Current Portion of Long-Term Debt	-	79.18	206.46	183.14	236.31	120.45
Current Portion of Leases	-	1,122	1,472	784.08	787.19	718.56
Current Unearned Revenue	-	79.26	0.82	3.59	3.42	3.19
Other Current Liabilities	-	396.9	1,063	991.66	201.35	232.17
Total Current Liabilities	-	4,444	5,337	4,472	3,102	2,789
Long-Term Debt	-	131.69	208.78	419.84	489.91	540.02
Long-Term Leases	-	10,241	7,713	6,496	4,905	5,025
Long-Term Unearned Revenue	-	8.4	-	-	-	-
Long-Term Deferred Tax Liabilities	-	34.58	35.65	87.27	106.73	117.27
Total Liabilities	-	15,003	13,401	11,585	8,702	8,559
Common Stock	-	637.04	635.43	635.43	527.9	502.44
Additional Paid-In Capital	-	14,413	14,305	14,305	9,247	8,766
Retained Earnings	-	-2,155	-2,665	-5,004	-5,449	-4,457
Comprehensive Income & Other	-	496.43	284.39	134.73	473.36	433.61
Total Common Equity	13,604	13,391	12,559	10,071	4,799	5,245
Minority Interest	-	6.71	-20.33	-16.98	-11.71	2.5
Shareholders' Equity	13,575	13,398	12,539	10,054	4,787	5,247
Total Liabilities & Equity	-	28,401	25,941	21,639	13,489	13,807
Total Debt	11,937	11,639	9,628	7,893	6,449	6,456
Net Cash (Debt)	-9,661	-9,828	-6,744	-3,822	-5,681	-5,910
Net Cash Per Share	-29.87	-30.54	-20.98	-12.71	-21.97	-23.52
Filing Date Shares Outstanding	323.89	318.52	317.71	317.71	310.82	251.22
Total Common Shares Outstanding	323.89	318.52	317.71	317.71	310.82	251.22
Working Capital	-	-811.79	-411.11	1,435	-1,666	-1,622
Book Value Per Share	42.22	42.04	39.53	31.70	15.44	20.88
Tangible Book Value	11,300	11,050	10,277	7,877	2,535	2,904
Tangible Book Value Per Share	35.07	34.69	32.35	24.79	8.16	11.56
Land	-	9.53	9.13	9.27	10.92	11.39
Buildings	-	300.39	300.25	300.3	284.48	300.78
Machinery	-	8,527	6,596	4,811	3,626	3,544
Construction In Progress	-	673.49	550.4	319.73	213.04	183.77
Leasehold Improvements	-	5,785	5,229	3,828	2,839	2,711

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