Aditya Birla Fashion and Retail Limited (NSE: ABFRL)

ABFRL 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	2,567	4,540	6,927	1,182	2,461	2,668
Short-Term Investments	5,127	2.9	6.7	-	-	-
Trading Asset Securities	-	8,807	1,824	6,081	3,443	70.4
Cash & Short-Term Investments	7,693	13,350	8,758	7,264	5,904	2,738
Cash Growth	65.18%	52.44%	20.57%	23.02%	115.61%	378.82%
Accounts Receivable	17,064	13,553	9,245	7,564	6,080	8,405
Other Receivables	-	505.3	370.2	543.9	376.2	316.1
Receivables	17,155	14,164	9,716	8,180	6,521	8,792
Inventory	44,904	45,053	42,144	29,296	18,470	23,668
Prepaid Expenses	-	666.6	452.8	579.3	208.2	148.8
Other Current Assets	16,648	13,688	10,630	8,027	6,697	6,362
Total Current Assets	86,400	86,922	71,701	53,345	37,801	41,709
Property, Plant & Equipment	60,221	58,153	47,783	32,567	27,537	28,938
Long-Term Investments	942.4	1,062	844.5	792.1	740.5	75.5
Goodwill	33,436	32,010	23,297	22,092	22,092	19,831
Other Intangible Assets	32,336	30,177	14,515	6,946	6,997	1,107
Long-Term Accounts Receivable	-	3,210	2,438	-	-	-
Long-Term Deferred Tax Assets	3,802	6,572	4,085	3,805	3,339	1,950
Other Long-Term Assets	9,627	6,001	5,739	4,503	4,077	4,011
Total Assets	226,767	224,111	170,413	124,066	102,609	97,656
Accounts Payable	43,522	41,357	38,461	34,106	21,524	22,899
Accrued Expenses	-	5,007	4,482	4,365	3,227	2,630
Short-Term Debt	-	12,084	4,403	18.8	55.7	15,119
Current Portion of Long-Term Debt	13,021	4,852	3,576	4,525	3,180	4,142
Current Portion of Leases	12,847	11,586	9,211	7,916	7,093	6,810
Current Income Taxes Payable	22.2	32.1	4.1	22.9	-	-
Current Unearned Revenue	-	1,175	854.8	1,011	745.5	575.4
Other Current Liabilities	16,443	9,923	10,539	5,915	5,197	4,929
Total Current Liabilities	85,855	86,015	71,531	57,880	41,022	57,105
Long-Term Debt	32,261	25,116	15,076	7,780	8,144	8,569
Long-Term Leases	41,863	40,877	33,462	20,765	17,541	18,208
Long-Term Unearned Revenue	286.6	275.6	202	117.3	114.4	122.9
Long-Term Deferred Tax Liabilities	3,615	6,609	2,517	2,119	2,123	72.5
Other Long-Term Liabilities	21,869	17,285	13,734	7,190	6,631	2,484
Total Liabilities	185,750	176,901	136,953	96,180	75,847	86,778
Common Stock	10,712	10,150	9,488	9,383	9,151	7,740
Additional Paid-In Capital	-	52,515	34,081	31,182	28,796	7,736
Retained Earnings	-	-22,249	-14,695	-12,654	-11,174	-4,449
Treasury Stock	-	-1,113	-1,150	-1,031	-1,045	-1,005
Comprehensive Income & Other	30,308	1,035	5,710	853.3	710.5	657.1
Total Common Equity	41,020	40,338	33,433	27,733	26,438	10,679
Minority Interest	-2.7	6,872	27.1	152	324.8	199
Shareholders' Equity	41,017	47,210	33,460	27,885	26,763	10,878
Total Liabilities & Equity	226,767	224,111	170,413	124,066	102,609	97,656
Total Debt	99,992	94,514	65,729	41,004	36,014	52,848
Net Cash (Debt)	-92,299	-81,164	-56,971	-33,741	-30,109	-50,110
Net Cash Per Share	-92.88	-84.17	-59.95	-36.48	-36.87	-64.85
Filing Date Shares Outstanding	1,027	1,010	943.91	933.63	910.34	769.49
Total Common Shares Outstanding	1,027	1,010	943.91	933.63	910.34	769.49
Working Capital	544.8	907.5	169.4	-4,535	-3,221	-15,396
Book Value Per Share	39.94	39.93	35.42	29.70	29.04	13.88
Tangible Book Value	-24,752	-21,849	-4,379	-1,305	-2,651	-10,259
Tangible Book Value Per Share	-24.10	-21.63	-4.64	-1.40	-2.91	-13.33
Land	-	59.2	59.2	59.2	59.2	59.2
Buildings	-	665.4	438.9	433.6	433.6	427.4
Machinery	-	16,834	14,348	10,876	10,100	9,905
Construction In Progress	-	1,711	1,457	1,026	376	440.8
Leasehold Improvements	-	7,180	5,570	3,837	3,265	3,010

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