Sapphire Foods India Limited (BOM:543397)

Sapphire Foods India Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	782.69	975.55	444.17	591.73	450.5
Short-Term Investments	1,437	835.56	2,078	1,954	49.5
Trading Asset Securities	-	-	360.67	1,525	267.41
Cash & Short-Term Investments	2,219	1,811	2,883	4,071	767.41
Cash Growth	22.53%	-37.19%	-29.18%	430.51%	40.53%
Accounts Receivable	365.62	368.98	214.28	140.71	77.75
Other Receivables	-	56.19	75.16	229.56	13.97
Receivables	365.62	426.36	289.91	370.5	91.72
Inventory	956.14	968.82	993.04	651.64	473.91
Prepaid Expenses	-	67.98	47.94	52.12	26.69
Other Current Assets	685.64	357.58	711.79	760.93	75.98
Total Current Assets	4,227	3,632	4,926	5,906	1,436
Property, Plant & Equipment	21,679	20,116	16,171	12,030	8,884
Long-Term Investments	-	-	19	378.2	-
Goodwill	1,583	1,622	1,622	1,622	1,622
Other Intangible Assets	688.14	720.21	661.28	572.88	642.36
Long-Term Deferred Tax Assets	1,115	1,129	1,220	-	-
Other Long-Term Assets	1,118	1,177	1,316	1,126	898.86
Total Assets	30,410	28,401	25,941	21,639	13,489
Accounts Payable	2,425	2,308	2,170	1,991	1,440
Accrued Expenses	-	392.78	397.38	508.67	403.24
Short-Term Debt	-	65.35	27.45	9.23	30.34
Current Portion of Long-Term Debt	140.08	79.18	206.46	183.14	236.31
Current Portion of Leases	1,155	1,122	1,472	784.08	787.19
Current Unearned Revenue	-	79.26	0.82	3.59	3.42
Other Current Liabilities	866.65	396.9	1,063	991.66	201.35
Total Current Liabilities	4,587	4,444	5,337	4,472	3,102
Long-Term Debt	58.53	131.69	208.78	419.84	489.91
Long-Term Leases	11,568	10,241	7,713	6,496	4,905
Long-Term Unearned Revenue	18.86	8.4	-	-	-
Long-Term Deferred Tax Liabilities	16.98	34.58	35.65	87.27	106.73
Total Liabilities	16,448	15,003	13,401	11,585	8,702
Common Stock	642.38	637.04	635.43	635.43	527.9
Additional Paid-In Capital	-	14,413	14,305	14,305	9,247
Retained Earnings	-	-2,155	-2,665	-5,004	-5,449
Comprehensive Income & Other	13,338	496.43	284.39	134.73	473.36
Total Common Equity	13,981	13,391	12,559	10,071	4,799
Minority Interest	-18.89	6.71	-20.33	-16.98	-11.71
Shareholders' Equity	13,962	13,398	12,539	10,054	4,787
Total Liabilities & Equity	30,410	28,401	25,941	21,639	13,489
Total Debt	12,922	11,639	9,628	7,893	6,449
Net Cash (Debt)	-10,702	-9,828	-6,744	-3,822	-5,681
Net Cash Per Share	-33.35	-30.54	-20.98	-12.71	-21.97
Filing Date Shares Outstanding	331.06	318.52	317.71	317.71	310.82
Total Common Shares Outstanding	331.06	318.52	317.71	317.71	310.82
Working Capital	-360.64	-811.79	-411.11	1,435	-1,666
Book Value Per Share	42.23	42.04	39.53	31.70	15.44
Tangible Book Value	11,710	11,050	10,277	7,877	2,535
Tangible Book Value Per Share	35.37	34.69	32.35	24.79	8.16
Land	-	9.53	9.13	9.27	10.92
Buildings	-	300.39	300.25	300.3	284.48
Machinery	-	8,527	6,596	4,811	3,626
Construction In Progress	-	673.49	550.4	319.73	213.04
Leasehold Improvements	-	5,785	5,229	3,828	2,839

Updated Feb 6, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.