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	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	-	4,540	6,927	1,182	2,461	2,668
Short-Term Investments	-	2.9	6.7	-	-	-
Trading Asset Securities	-	8,807	1,824	6,081	3,443	70.4
Cash & Short-Term Investments	13,347	13,350	8,758	7,264	5,904	2,738
Cash Growth	51.08%	52.44%	20.57%	23.02%	115.61%	378.82%
Accounts Receivable	-	13,553	9,245	7,564	6,080	8,405
Other Receivables	-	505.3	370.2	543.9	376.2	316.1
Receivables	-	14,164	9,716	8,180	6,521	8,792
Inventory	-	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	-	13,688	10,630	8,027	6,697	6,362
Total Current Assets	-	86,922	71,701	53,345	37,801	41,709
Property, Plant & Equipment	-	58,153	47,783	32,567	27,537	28,938
Long-Term Investments	-	1,062	844.5	792.1	740.5	75.5
Goodwill	-	32,010	23,297	22,092	22,092	19,831
Other Intangible Assets	-	30,177	14,515	6,946	6,997	1,107
Long-Term Accounts Receivable	-	3,210	2,438	-	-	-
Long-Term Deferred Tax Assets	-	6,572	4,085	3,805	3,339	1,950
Other Long-Term Assets	-	6,001	5,739	4,503	4,077	4,011
Total Assets	-	224,111	170,413	124,066	102,609	97,656
Accounts Payable	-	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	-	4,852	3,576	4,525	3,180	4,142
Current Portion of Leases	-	11,586	9,211	7,916	7,093	6,810
Current Income Taxes Payable	-	32.1	4.1	22.9	-	-
Current Unearned Revenue	-	1,175	854.8	1,011	745.5	575.4
Other Current Liabilities	-	9,923	10,539	5,915	5,197	4,929
Total Current Liabilities	-	86,015	71,531	57,880	41,022	57,105
Long-Term Debt	-	25,116	15,076	7,780	8,144	8,569
Long-Term Leases	-	40,877	33,462	20,765	17,541	18,208
Long-Term Unearned Revenue	-	275.6	202	117.3	114.4	122.9
Long-Term Deferred Tax Liabilities	-	6,609	2,517	2,119	2,123	72.5
Other Long-Term Liabilities	-	17,285	13,734	7,190	6,631	2,484
Total Liabilities	-	176,901	136,953	96,180	75,847	86,778
Common Stock	-	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
Comprensive Income & Other	-	1,035	5,710	853.3	710.5	657.1
Total Common Equity	40,338	40,338	33,433	27,733	26,438	10,679
Minority Interest	-	6,872	27.1	152	324.8	199
Shareholders' Equity	47,210	47,210	33,460	27,885	26,763	10,878
Total Liabilities & Equity	-	224,111	170,413	124,066	102,609	97,656
Total Debt	94,514	94,514	65,729	41,004	36,014	52,848
Net Cash (Debt)	-81,167	-81,164	-56,971	-33,741	-30,109	-50,110
Net Cash Per Share	-83.25	-84.17	-59.95	-36.48	-36.87	-64.85
Filing Date Shares Outstanding	1,009	1,010	943.91	933.63	910.34	769.49
Total Common Shares Outstanding	1,009	1,010	943.91	933.63	910.34	769.49
Working Capital	-	907.5	169.4	-4,535	-3,221	-15,396
Book Value Per Share	41.47	39.93	35.42	29.70	29.04	13.88
Tangible Book Value	-21,849	-21,849	-4,379	-1,305	-2,651	-10,259
Tangible Book Value Per Share	-22.46	-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.