Aaron Industries Limited (NSE: AARON)

Aaron Industries 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	20.95	0.87	0.48	0.35	0.22	0.38
Short-Term Investments	-	-	-	-	-	1.07
Cash & Short-Term Investments	20.95	0.87	0.48	0.35	0.22	1.45
Cash Growth	-81.37%	81.63%	37.64%	56.76%	-84.69%	-69.01%
Accounts Receivable	41.82	35.31	25.39	24.48	17.27	24.11
Other Receivables	-	0.15	-0.65	-	0.01	0.41
Receivables	42.1	35.72	25.74	24.94	17.56	25.01
Inventory	201.89	163.97	144.86	71.1	61.23	55.65
Prepaid Expenses	-	0.45	0.92	0.7	-	-
Other Current Assets	15.18	31	19.51	41.35	2.11	6.29
Total Current Assets	280.12	232.01	191.51	138.43	81.12	88.4
Property, Plant & Equipment	544.14	511.77	192.35	155.88	133.7	96.26
Long-Term Investments	-	-	-	-	-	0.84
Other Intangible Assets	0.62	0.73	0.93	0.2	0.16	0.25
Other Long-Term Assets	2.21	2.28	2.16	2.52	2.51	2.73
Total Assets	827.08	746.79	386.94	297.02	217.49	188.48
Accounts Payable	41.07	26.62	39.07	22.24	9.5	15.53
Accrued Expenses	-	13.54	4.6	7.2	2.97	5.01
Short-Term Debt	-	-	-	-	-	16.52
Current Portion of Long-Term Debt	150.05	99.06	59.1	33.79	28.91	8.89
Current Income Taxes Payable	-	-	-	0.53	0.33	-
Other Current Liabilities	40.74	18.35	13.88	8.4	5.9	5.01
Total Current Liabilities	231.86	157.57	116.64	72.16	47.61	50.96
Long-Term Debt	195.23	216.57	54.64	57.76	41.78	26.67
Long-Term Deferred Tax Liabilities	15.37	14.23	10.88	8.22	6.37	5.19
Other Long-Term Liabilities	-	-	-	-	-	-0
Total Liabilities	442.46	388.37	182.15	138.13	95.76	82.82
Common Stock	104.73	104.73	100.44	100.44	100.44	52.61
Additional Paid-In Capital	-	96.59	-	-	-	30.53
Retained Earnings	-	157.1	104.35	58.45	21.29	22.51
Comprehensive Income & Other	279.89	0	-	-	0	-
Shareholders' Equity	384.62	358.43	204.79	158.89	121.73	105.65
Total Liabilities & Equity	827.08	746.79	386.94	297.02	217.49	188.48
Total Debt	345.28	315.62	113.73	91.54	70.69	52.07
Net Cash (Debt)	-324.33	-314.75	-113.26	-91.19	-70.47	-50.62
Net Cash Per Share	-31.15	-30.05	-11.28	-9.08	-7.02	-5.04
Filing Date Shares Outstanding	10.59	10.47	10.04	10.04	10.04	10.04
Total Common Shares Outstanding	10.59	10.47	10.04	10.04	10.04	10.04
Working Capital	48.25	74.44	74.88	66.28	33.52	37.44
Book Value Per Share	36.32	34.22	20.39	15.82	12.12	10.52
Tangible Book Value	384	357.7	203.86	158.7	121.57	105.41
Tangible Book Value Per Share	36.26	34.15	20.30	15.80	12.10	10.49
Land	-	7.1	7.1	5.3	5.3	5.3
Buildings	-	78.88	66.47	55.89	53.39	30.97
Machinery	-	198.91	142.97	105.14	84.7	64.94
Construction In Progress	-	268.98	4.09	7.57	5.03	3.57

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