AIA Engineering Limited (NSE: AIAENG)

AIA Engineering 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	-	1,803	3,075	2,567	4,622	1,485
Short-Term Investments	-	19,480	22,232	8,318	10,741	1,062
Trading Asset Securities	-	13,880	5,235	4,673	4,054	13,176
Cash & Short-Term Investments	35,302	35,163	30,542	15,558	19,417	15,723
Cash Growth	15.38%	15.13%	96.31%	-19.87%	23.49%	15.62%
Accounts Receivable	-	8,803	8,608	8,001	6,385	6,482
Other Receivables	-	152.61	266.23	220.15	442.01	388.94
Receivables	-	8,976	8,897	8,241	6,847	6,914
Inventory	-	12,047	12,180	12,260	7,548	7,781
Prepaid Expenses	-	113.42	103.35	48.1	34.23	27.47
Other Current Assets	-	3,687	1,403	1,160	746.65	995.97
Total Current Assets	-	59,986	53,125	37,267	34,592	31,442
Property, Plant & Equipment	-	11,793	10,871	9,775	9,495	8,986
Long-Term Investments	-	668.96	9.08	3,106	2,580	8.59
Goodwill	-	198.95	198.95	198.95	198.95	199.66
Other Intangible Assets	-	32.47	32.05	28.38	30.14	34.83
Long-Term Accounts Receivable	-	6.55	1.13	54.13	25.03	26.48
Long-Term Deferred Tax Assets	-	9.93	7.35	2.6	2.14	6.86
Other Long-Term Assets	-	993.06	802.41	807.33	649.46	816.31
Total Assets	-	74,952	66,312	51,256	47,582	41,622
Accounts Payable	-	1,786	2,614	1,967	1,658	1,364
Accrued Expenses	-	249.44	251.19	307.4	236.22	255.51
Short-Term Debt	-	4,546	4,960	15.7	1,845	969.47
Current Portion of Long-Term Debt	-	-	-	-	-	150
Current Portion of Leases	-	30.6	35.56	35.67	26.94	41.92
Current Income Taxes Payable	-	221.71	181.52	115.19	17.81	40.64
Current Unearned Revenue	-	477.86	541.17	418.57	415.45	371.05
Other Current Liabilities	-	173.83	166.8	179.79	159.98	433.68
Total Current Liabilities	-	7,486	8,750	3,040	4,359	3,626
Long-Term Debt	-	-	-	12.7	-	-
Long-Term Leases	-	34.05	29.96	34.24	57.72	105.73
Long-Term Deferred Tax Liabilities	-	580.9	398.62	389.55	470.16	673.88
Other Long-Term Liabilities	-	145.48	113.04	130.76	151.45	78.35
Total Liabilities	-	8,271	9,309	3,621	5,051	4,516
Common Stock	-	188.64	188.64	188.64	188.64	188.64
Additional Paid-In Capital	-	2,688	2,687	2,685	2,685	2,685
Retained Earnings	-	63,052	53,208	45,132	39,776	34,098
Comprensive Income & Other	-	649.25	829.67	-456.51	-205.64	40.89
Total Common Equity	66,577	66,577	56,913	47,550	42,443	37,013
Minority Interest	-	102.89	89.36	84.75	88.18	92.52
Shareholders' Equity	66,680	66,680	57,003	47,634	42,531	37,105
Total Liabilities & Equity	-	74,952	66,312	51,256	47,582	41,622
Total Debt	4,611	4,611	5,026	98.31	1,929	1,267
Net Cash (Debt)	30,691	30,553	25,516	15,460	17,487	14,456
Net Cash Growth	20.03%	19.74%	65.05%	-11.59%	20.97%	17.33%
Net Cash Per Share	325.42	323.92	270.52	163.91	185.40	153.26
Filing Date Shares Outstanding	94.33	94.32	94.32	94.32	94.32	94.32
Total Common Shares Outstanding	94.33	94.32	94.32	94.32	94.32	94.32
Working Capital	-	52,500	44,375	34,227	30,233	27,815
Book Value Per Share	706.03	705.86	603.40	504.13	449.99	392.42
Tangible Book Value	66,346	66,346	56,682	47,322	42,214	36,778
Tangible Book Value Per Share	703.57	703.41	600.95	501.72	447.56	389.93
Land	-	521.45	521.45	373.94	373.94	373.94
Buildings	-	4,848	4,495	3,753	3,668	3,630
Machinery	-	11,920	10,514	8,436	7,897	7,999
Construction In Progress	-	921.7	1,074	2,102	1,609	323.49

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