The India Cements Limited (LUX: INC05)

The India Cements 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	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	737.5	842.18	648.67	462.95	401.38	431.6
Short-Term Investments	11.4	10.32	39.73	39.58	18.22	11.92
Cash & Short-Term Investments	748.9	852.5	688.4	502.53	419.6	443.52
Cash Growth	-0.50%	23.84%	36.99%	19.76%	-5.39%	-12.94%
Accounts Receivable	6,954	6,994	8,245	9,311	5,639	7,362
Other Receivables	430.4	420.23	607.1	537.06	594.78	-
Receivables	12,220	15,377	19,706	10,159	6,672	7,800
Inventory	4,919	6,752	8,356	9,172	6,637	9,023
Prepaid Expenses	-	256.95	309.38	262.05	185.32	182.96
Other Current Assets	6,161	4,630	5,209	5,319	4,469	6,374
Total Current Assets	24,049	27,869	34,269	25,415	18,384	23,824
Property, Plant & Equipment	65,592	69,362	69,849	72,307	71,167	72,115
Long-Term Investments	2,960	1,503	1,632	2,371	2,118	2,136
Goodwill	631.1	690.89	690.89	2,018	1,818	1,818
Other Intangible Assets	532.9	584.54	624.54	549.65	667.52	472.34
Other Long-Term Assets	1,774	5,820	6,249	5,867	5,910	6,234
Total Assets	96,793	107,006	114,672	120,430	110,899	116,696
Accounts Payable	10,132	12,446	13,324	12,965	9,748	12,198
Accrued Expenses	-	844.9	645.05	468.5	450.62	267.45
Short-Term Debt	-	5,354	5,154	6,004	4,722	7,519
Current Portion of Long-Term Debt	9,140	6,612	6,229	5,465	5,665	4,296
Current Portion of Leases	16.5	11.79	7.55	16.42	22.99	17
Current Income Taxes Payable	191.4	35.37	105.26	24.29	13.16	196.06
Current Unearned Revenue	-	-	-	-	1,065	1,042
Other Current Liabilities	3,561	2,663	2,801	2,364	3,240	3,243
Total Current Liabilities	23,042	27,968	28,265	27,307	24,927	28,778
Long-Term Debt	12,165	14,153	18,012	19,386	19,976	24,111
Long-Term Leases	51.7	51.47	50	33.48	45.53	72.3
Long-Term Unearned Revenue	-	4,374	4,896	5,706	546.93	753.81
Long-Term Deferred Tax Liabilities	2,166	2,312	2,839	5,308	5,553	5,927
Other Long-Term Liabilities	6,375	1,422	1,410	1,402	1,112	1,511
Total Liabilities	43,799	51,013	56,405	60,196	53,177	61,154
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	-	32,749	34,727	36,169	35,674	33,780
Comprehensive Income & Other	49,532	4,866	4,904	5,170	3,171	3,068
Total Common Equity	52,631	55,747	57,763	59,470	56,977	54,980
Minority Interest	362.9	245.76	504.48	763.46	656.12	562.28
Shareholders' Equity	52,994	55,993	58,268	60,234	57,723	55,543
Total Liabilities & Equity	96,793	107,006	114,672	120,430	110,899	116,696
Total Debt	21,374	26,182	29,453	30,906	30,431	36,015
Net Cash (Debt)	-20,625	-25,330	-28,764	-30,403	-30,012	-35,572
Net Cash Per Share	-68.76	-81.74	-92.82	-98.11	-96.84	-114.79
Filing Date Shares Outstanding	293.62	309.9	309.9	309.9	309.9	309.9
Total Common Shares Outstanding	293.62	309.9	309.9	309.9	309.9	309.9
Working Capital	1,007	-98.71	6,003	-1,892	-6,543	-4,955
Book Value Per Share	179.25	179.89	186.39	191.90	183.86	177.42
Tangible Book Value	51,467	54,472	56,448	56,903	54,492	52,690
Tangible Book Value Per Share	175.29	175.77	182.15	183.62	175.84	170.03
Land	-	42,529	42,482	42,860	41,009	41,086
Buildings	-	6,730	6,369	6,351	6,226	6,042
Machinery	-	37,585	35,921	35,249	34,868	34,278
Construction In Progress	-	1,901	3,134	3,860	3,004	2,349

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