Usha Martin Limited (LUX: USHMA)

Usha Martin 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	1,904	1,498	1,502	1,544	994.6	973.2
Short-Term Investments	-	158.3	89.9	73.5	172.6	126.4
Cash & Short-Term Investments	1,904	1,656	1,592	1,617	1,167	1,100
Cash Growth	-10.92%	4.06%	-1.60%	38.56%	6.15%	141.51%
Accounts Receivable	6,018	5,393	4,999	4,141	3,275	2,984
Other Receivables	-	893.8	866.5	1,062	1,851	1,820
Receivables	6,044	6,301	5,882	5,213	5,136	4,814
Inventory	9,859	9,344	9,402	8,441	7,017	6,468
Prepaid Expenses	-	121.2	100	89.7	57.8	53.8
Other Current Assets	2,181	469	518.6	534	556.1	680.1
Total Current Assets	19,988	17,891	17,494	15,895	13,934	13,115
Property, Plant & Equipment	13,790	12,566	10,303	8,896	9,084	9,168
Long-Term Investments	585.4	564.5	676.2	579	511.2	451.5
Goodwill	552.2	552.2	552.2	552.2	552.2	552.2
Other Intangible Assets	75.7	72.3	23.6	29.7	62.7	90.8
Long-Term Deferred Tax Assets	165.7	169.4	121.4	125.4	289	549.3
Other Long-Term Assets	1,397	1,433	1,642	1,293	1,557	1,643
Total Assets	36,603	33,301	30,868	27,429	26,053	25,640
Accounts Payable	2,687	2,484	2,988	2,950	3,623	3,633
Accrued Expenses	161.4	982.2	692.1	644	606.1	591.4
Short-Term Debt	-	886.3	1,154	1,758	1,856	2,333
Current Portion of Long-Term Debt	2,182	89.5	419.1	21.5	636.5	406.8
Current Portion of Leases	93.3	86.1	60.7	46.1	42.5	43.8
Current Income Taxes Payable	488.6	471.1	437.8	297.8	24.9	24
Current Unearned Revenue	-	489.2	549.4	486.1	350.1	390.6
Other Current Liabilities	2,082	670.9	791.5	845.2	968.1	1,134
Total Current Liabilities	7,695	6,159	7,092	7,049	8,107	8,556
Long-Term Debt	1,640	2,002	1,973	1,885	2,374	3,052
Long-Term Leases	677.7	574.6	559.2	403.2	389.6	367
Long-Term Deferred Tax Liabilities	309.7	280.7	258.5	246.1	228.7	204.4
Other Long-Term Liabilities	484.3	19.1	176.9	333.8	322.2	330.5
Total Liabilities	10,806	9,462	10,518	10,456	11,982	12,988
Common Stock	305.4	304.7	304.7	304.7	304.7	304.7
Additional Paid-In Capital	-	1,381	1,381	1,381	8,558	8,558
Retained Earnings	-	20,154	16,741	13,840	2,828	1,335
Comprehensive Income & Other	25,439	1,957	1,882	1,411	2,344	2,077
Total Common Equity	25,745	23,797	20,308	16,937	14,035	12,275
Minority Interest	52.8	42.4	43.1	36.3	35.7	377.7
Shareholders' Equity	25,797	23,839	20,351	16,973	14,071	12,653
Total Liabilities & Equity	36,603	33,301	30,868	27,429	26,053	25,640
Total Debt	4,593	3,638	4,165	4,114	5,298	6,202
Net Cash (Debt)	-2,689	-1,982	-2,574	-2,497	-4,131	-5,102
Net Cash Per Share	-8.82	-6.50	-8.45	-8.19	-13.56	-16.74
Filing Date Shares Outstanding	305.63	304.74	304.74	304.74	304.74	304.74
Total Common Shares Outstanding	305.63	304.74	304.74	304.74	304.74	304.74
Working Capital	12,293	11,732	10,402	8,846	5,827	4,559
Book Value Per Share	84.24	78.09	66.64	55.58	46.06	40.28
Tangible Book Value	25,117	23,172	19,732	16,355	13,420	11,632
Tangible Book Value Per Share	82.18	76.04	64.75	53.67	44.04	38.17
Land	-	1,123	1,045	907	918.9	912.4
Buildings	-	3,813	3,559	3,466	3,414	3,327
Machinery	-	10,488	8,310	7,705	7,371	7,062
Construction In Progress	-	1,658	1,391	378.9	448.3	327

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