Sai Life Sciences Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '24 Sep 30, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	490.49	236.57	699.12	1,159	667.52
Short-Term Investments	1,630	1,610	1,350	1,000	1,250
Cash & Short-Term Investments	2,120	1,847	2,049	2,159	1,918
Cash Growth	-1.80%	-9.88%	-5.11%	12.61%	-
Accounts Receivable	5,789	5,624	4,618	4,893	4,221
Other Receivables	276.46	276.76	352.2	45.07	119.07
Receivables	6,065	5,901	4,971	4,938	4,342
Inventory	1,059	874.43	1,395	1,269	763.46
Prepaid Expenses	250.85	212.12	150.76	173.28	71.95
Other Current Assets	850.23	617.5	1,074	913.58	941.44
Total Current Assets	10,346	9,451	9,640	9,454	8,036
Property, Plant & Equipment	13,682	12,730	11,765	11,527	9,418
Long-Term Investments	18.68	18.68	18.68	0.16	5.16
Other Intangible Assets	120.8	137.73	114.33	80.5	55.75
Long-Term Deferred Tax Assets	147.69	131.33	80.62	57.06	-
Other Long-Term Assets	452.5	282.85	248.46	523.95	658.67
Total Assets	24,768	22,751	21,866	21,642	18,174
Accounts Payable	2,132	1,994	2,089	1,992	1,380
Accrued Expenses	267.93	260.43	203.54	146.72	162.77
Short-Term Debt	4,026	3,743	3,720	4,041	3,580
Current Portion of Long-Term Debt	716.2	586.13	662.95	500.88	322.96
Current Portion of Leases	550.37	417.76	373.49	245.61	106.4
Current Income Taxes Payable	-	-	33.67	25.67	3.01
Other Current Liabilities	770.43	397.62	505.76	194.45	433.05
Total Current Liabilities	8,463	7,399	7,589	7,146	5,988
Long-Term Debt	2,929	2,777	2,614	2,977	2,469
Long-Term Leases	1,727	1,757	1,958	1,896	269.6
Long-Term Deferred Tax Liabilities	967.24	862.66	625.34	625.99	613.77
Other Long-Term Liabilities	62.45	60.93	76.11	72.91	67.94
Total Liabilities	14,312	13,000	12,986	12,857	9,545
Common Stock	183.99	176.63	176.23	175.56	174.3
Additional Paid-In Capital	4,343	3,892	3,876	3,856	3,826
Retained Earnings	5,812	5,534	4,696	4,641	4,561
Comprehensive Income & Other	112.08	145.18	129.41	109.81	64.85
Total Common Equity	10,451	9,748	8,877	8,782	8,626
Shareholders' Equity	10,456	9,751	8,881	8,786	8,630
Total Liabilities & Equity	24,768	22,751	21,866	21,642	18,174
Total Debt	9,948	9,281	9,329	9,659	6,748
Net Cash (Debt)	-7,827	-7,435	-7,279	-7,500	-4,830
Net Cash Per Share	-42.12	-40.65	-39.91	-41.30	-28.02
Filing Date Shares Outstanding	190.69	183.92	176.23	175.56	169.4
Total Common Shares Outstanding	183.99	176.63	176.23	175.56	169.4
Working Capital	1,883	2,052	2,051	2,308	2,049
Book Value Per Share	56.80	55.19	50.37	50.02	50.92
Tangible Book Value	10,330	9,610	8,763	8,701	8,570
Tangible Book Value Per Share	56.15	54.41	49.72	49.56	50.59
Land	188.63	188.63	174.98	164.86	166.32
Buildings	3,086	3,055	2,614	2,134	1,786
Machinery	9,565	8,872	7,118	6,724	6,419
Construction In Progress	1,520	1,069	1,510	1,887	1,940
Leasehold Improvements	173.39	169.27	174.29	168.75	88.9

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