CIEL Limited (MUSE: CIEL.N0000)

CIEL Limited Balance Sheet

Financials in millions MUR. Fiscal year is July - June.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	12,660	13,541	11,709	12,702	9,931	8,240
Short-Term Investments	-	2,623	3,389	2,160	2,471	1,851
Cash & Short-Term Investments	12,660	16,164	15,098	14,861	12,402	10,091
Cash Growth	9.77%	7.06%	1.60%	19.83%	22.91%	30.96%
Accounts Receivable	-	13,032	14,891	17,197	15,393	13,445
Other Receivables	-	1,504	708.88	992.02	976.1	948.55
Receivables	-	14,537	15,600	18,189	16,369	14,434
Inventory	-	4,816	4,899	5,131	3,745	3,417
Prepaid Expenses	-	653.09	545.51	517.77	246.97	152.24
Other Current Assets	3,810	786.65	2,438	3,097	3,667	2,235
Total Current Assets	16,470	36,956	38,581	41,796	36,429	30,328
Property, Plant & Equipment	-	32,320	31,035	28,594	26,031	28,051
Long-Term Investments	-	14,129	10,122	11,067	10,176	9,243
Goodwill	-	1,289	1,266	1,257	1,276	1,276
Other Intangible Assets	-	225.73	138.71	123.25	190.81	245.05
Long-Term Accounts Receivable	-	16,753	12,838	11,284	6,810	5,545
Long-Term Deferred Tax Assets	-	148.3	370.97	350.72	419.36	427.77
Long-Term Deferred Charges	-	-	-	3.29	1.84	3.43
Other Long-Term Assets	88,141	4,011	3,692	3,679	2,774	1,809
Total Assets	104,611	105,846	98,058	98,171	84,126	76,946
Accounts Payable	-	4,848	4,472	3,521	2,439	2,027
Accrued Expenses	-	1,727	1,162	1,403	1,021	941.85
Short-Term Debt	-	2,637	2,704	4,828	2,244	3,516
Current Portion of Long-Term Debt	-	7,937	4,930	6,935	6,345	6,708
Current Portion of Leases	-	205.47	181.47	258.05	250.66	232.28
Current Income Taxes Payable	-	146.63	244.39	110.17	60.89	21.95
Current Unearned Revenue	-	-	-	-	4.66	4.66
Other Current Liabilities	18,444	38,923	37,671	38,462	33,119	28,048
Total Current Liabilities	18,444	56,425	51,364	55,517	45,483	41,500
Long-Term Debt	15,653	9,040	10,196	10,076	11,107	10,643
Long-Term Leases	-	3,279	3,235	3,206	3,015	3,327
Long-Term Unearned Revenue	-	77.61	82.35	85.84	90.5	243.21
Long-Term Deferred Tax Liabilities	-	2,108	2,216	1,842	1,360	1,488
Other Long-Term Liabilities	36,695	257.3	120.01	368.07	160.13	104.68
Total Liabilities	70,792	72,129	68,012	71,788	61,941	58,332
Common Stock	20,220	5,141	5,141	5,141	5,141	5,140
Retained Earnings	-	8,304	6,229	4,294	3,160	2,579
Treasury Stock	-	-3.34	-14.46	-14.46	-14.62	-18.01
Comprehensive Income & Other	3,086	9,750	9,540	8,295	6,645	3,582
Total Common Equity	23,307	23,192	20,895	17,715	14,931	11,283
Minority Interest	10,512	10,525	9,152	8,668	7,254	7,331
Shareholders' Equity	33,819	33,717	30,047	26,383	22,185	18,614
Total Liabilities & Equity	104,611	105,846	98,058	98,171	84,126	76,946
Total Debt	15,653	23,099	21,246	25,303	22,961	24,427
Net Cash (Debt)	-2,993	-6,935	-6,148	-10,441	-10,559	-14,336
Net Cash Per Share	-1.77	-4.10	-3.64	-6.19	-6.26	-8.52
Filing Date Shares Outstanding	1,693	1,690	1,688	1,688	1,687	1,687
Total Common Shares Outstanding	1,693	1,690	1,688	1,688	1,687	1,687
Working Capital	-1,974	-19,468	-12,783	-13,721	-9,054	-11,172
Book Value Per Share	13.77	13.73	12.38	10.50	8.85	6.69
Tangible Book Value	23,307	21,678	19,490	16,335	13,464	9,762
Tangible Book Value Per Share	13.77	12.83	11.55	9.68	7.98	5.79
Land	-	26,558	25,638	23,722	21,829	23,433
Buildings	-	81.03	77.35	71.92	69.53	58.95
Machinery	-	12,734	11,718	11,044	10,373	11,648
Construction In Progress	-	960.26	563.82	216.31	210.46	229.08

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