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	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	4,523	1,803	3,075	2,567	4,622	1,485
Short-Term Investments	28,563	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	33,086	35,163	30,542	15,558	19,417	15,723
Cash Growth	-2.95%	15.13%	96.31%	-19.87%	23.49%	15.62%
Accounts Receivable	7,592	8,803	8,608	8,001	6,385	6,482
Other Receivables	-	152.61	266.23	220.15	442.01	388.94
Receivables	7,614	8,976	8,897	8,241	6,847	6,914
Inventory	11,731	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	1,774	3,687	1,403	1,160	746.65	995.97
Total Current Assets	54,205	59,986	53,125	37,267	34,592	31,442
Property, Plant & Equipment	12,297	11,793	10,871	9,775	9,495	8,986
Long-Term Investments	687.75	668.96	9.08	3,106	2,580	8.59
Goodwill	198.95	198.95	198.95	198.95	198.95	199.66
Other Intangible Assets	33.48	32.47	32.05	28.38	30.14	34.83
Long-Term Accounts Receivable	1.45	6.55	1.13	54.13	25.03	26.48
Long-Term Deferred Tax Assets	12.62	9.93	7.35	2.6	2.14	6.86
Other Long-Term Assets	922.44	993.06	802.41	807.33	649.46	816.31
Total Assets	69,626	74,952	66,312	51,256	47,582	41,622
Accounts Payable	1,608	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	1,205	4,546	4,960	15.7	1,845	969.47
Current Portion of Long-Term Debt	-	-	-	-	-	150
Current Portion of Leases	37.6	30.6	35.56	35.67	26.94	41.92
Current Income Taxes Payable	387.97	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	1,418	173.83	166.8	179.79	159.98	433.68
Total Current Liabilities	4,657	7,486	8,750	3,040	4,359	3,626
Long-Term Debt	-	-	-	12.7	-	-
Long-Term Leases	18.43	34.05	29.96	34.24	57.72	105.73
Long-Term Deferred Tax Liabilities	685.67	580.9	398.62	389.55	470.16	673.88
Other Long-Term Liabilities	171.83	145.48	113.04	130.76	151.45	78.35
Total Liabilities	5,532	8,271	9,309	3,621	5,051	4,516
Common Stock	186.64	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
Comprehensive Income & Other	63,810	649.25	829.67	-456.51	-205.64	40.89
Total Common Equity	63,996	66,577	56,913	47,550	42,443	37,013
Minority Interest	97.45	102.89	89.36	84.75	88.18	92.52
Shareholders' Equity	64,094	66,680	57,003	47,634	42,531	37,105
Total Liabilities & Equity	69,626	74,952	66,312	51,256	47,582	41,622
Total Debt	1,261	4,611	5,026	98.31	1,929	1,267
Net Cash (Debt)	31,825	30,553	25,516	15,460	17,487	14,456
Net Cash Growth	8.79%	19.74%	65.05%	-11.59%	20.97%	17.33%
Net Cash Per Share	337.66	323.92	270.52	163.91	185.40	153.26
Filing Date Shares Outstanding	94.07	94.32	94.32	94.32	94.32	94.32
Total Common Shares Outstanding	94.07	94.32	94.32	94.32	94.32	94.32
Working Capital	49,548	52,500	44,375	34,227	30,233	27,815
Book Value Per Share	680.30	705.86	603.40	504.13	449.99	392.42
Tangible Book Value	63,764	66,346	56,682	47,322	42,214	36,778
Tangible Book Value Per Share	677.83	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.