The India Cements Limited (LUX:INC05)

The India Cements 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	393.9	1,041	842.18	648.67	462.95	401.38
Short-Term Investments	259.9	10.75	10.32	39.73	39.58	18.22
Cash & Short-Term Investments	653.8	1,052	852.5	688.4	502.53	419.6
Cash Growth	-12.70%	23.41%	23.84%	36.99%	19.76%	-5.39%
Accounts Receivable	4,625	6,592	6,994	8,245	9,311	5,639
Other Receivables	-	320.53	420.23	607.1	537.06	594.78
Receivables	4,625	6,913	15,377	19,706	10,159	6,672
Inventory	6,229	6,078	6,752	8,356	9,172	6,637
Prepaid Expenses	-	247.34	256.95	309.38	262.05	185.32
Other Current Assets	6,675	1,632	4,157	5,209	5,319	4,469
Total Current Assets	18,183	15,922	27,395	34,269	25,415	18,384
Property, Plant & Equipment	115,075	117,536	69,671	69,849	72,307	71,167
Long-Term Investments	923.2	1,194	1,503	1,632	2,371	2,118
Goodwill	-	439.73	690.89	690.89	2,018	1,818
Other Intangible Assets	134.7	175.51	275.65	624.54	549.65	667.52
Other Long-Term Assets	2,058	2,953	6,293	6,249	5,867	5,910
Total Assets	136,629	138,302	107,006	114,672	120,430	110,899
Accounts Payable	9,525	9,820	12,446	13,324	12,965	9,748
Accrued Expenses	-	38.43	844.9	645.05	468.5	450.62
Short-Term Debt	-	316.23	5,354	5,154	6,004	4,722
Current Portion of Long-Term Debt	3,569	611.3	6,612	6,229	5,465	5,665
Current Portion of Leases	19.2	17.74	11.79	7.55	16.42	22.99
Current Income Taxes Payable	10.7	18.37	35.37	105.26	24.29	13.16
Current Unearned Revenue	-	-	-	-	-	1,065
Other Current Liabilities	4,264	1,683	2,663	2,801	2,364	3,240
Total Current Liabilities	17,388	12,505	27,968	28,265	27,307	24,927
Long-Term Debt	9,783	10,664	14,298	18,012	19,386	19,976
Long-Term Leases	32.6	42.72	51.47	50	33.48	45.53
Long-Term Unearned Revenue	-	5,544	4,229	4,896	5,706	546.93
Pension & Post-Retirement Benefits	-	715.5	914.57	932.95	1,053	1,016
Long-Term Deferred Tax Liabilities	5,870	5,932	2,312	2,839	5,308	5,553
Other Long-Term Liabilities	2,826	937.91	1,242	1,410	1,402	1,112
Total Liabilities	35,899	36,340	51,013	56,405	60,196	53,177
Common Stock	3,099	3,099	3,099	3,099	3,099	3,099
Additional Paid-In Capital	-	15,033	15,033	15,033	15,033	15,033
Retained Earnings	-	30,473	32,749	34,727	36,169	35,674
Comprehensive Income & Other	97,631	53,336	4,866	4,904	5,170	3,171
Total Common Equity	100,730	101,941	55,747	57,763	59,470	56,977
Minority Interest	-	20.69	245.76	504.48	763.46	656.12
Shareholders' Equity	100,730	101,962	55,993	58,268	60,234	57,723
Total Liabilities & Equity	136,629	138,302	107,006	114,672	120,430	110,899
Total Debt	13,404	11,652	26,327	29,453	30,906	30,431
Net Cash (Debt)	-12,750	-10,599	-25,475	-28,764	-30,403	-30,012
Net Cash Per Share	-41.11	-34.20	-82.20	-92.82	-98.11	-96.84
Filing Date Shares Outstanding	314.64	309.9	309.9	309.9	309.9	309.9
Total Common Shares Outstanding	314.64	309.9	309.9	309.9	309.9	309.9
Working Capital	794.7	3,417	-572.21	6,003	-1,892	-6,543
Book Value Per Share	320.14	328.95	179.89	186.39	191.90	183.86
Tangible Book Value	100,595	101,326	54,781	56,448	56,903	54,492
Tangible Book Value Per Share	319.71	326.97	176.77	182.15	183.62	175.84
Land	-	74,868	42,529	42,482	42,860	41,009
Buildings	-	14,135	6,730	6,369	6,351	6,226
Machinery	-	45,908	37,585	35,921	35,249	34,868
Construction In Progress	-	1,766	1,901	3,134	3,860	3,004
Leasehold Improvements	-	581.58	335.75	-	-	-

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