The Andhra Sugars Limited (NSE: ANDHRSUGAR)

The Andhra Sugars 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	471.25	525.48	570.87	338.75	206.21	586.17
Short-Term Investments	1,039	1,217	1,288	1,255	1,700	1,079
Cash & Short-Term Investments	1,510	1,743	1,859	1,594	1,907	1,665
Cash Growth	-30.17%	-6.26%	16.67%	-16.42%	14.50%	3.67%
Accounts Receivable	2,632	1,887	2,315	2,400	2,178	2,126
Other Receivables	73.22	31.14	76.83	57.93	108.22	81.71
Receivables	2,725	1,933	2,412	2,497	2,306	2,228
Inventory	3,846	4,340	4,139	4,675	4,238	4,424
Prepaid Expenses	-	57.26	47.88	46.71	48.65	34.84
Other Current Assets	485.91	267.5	275.68	332.63	298.37	363.56
Total Current Assets	8,568	8,340	8,734	9,146	8,798	8,716
Property, Plant & Equipment	10,153	9,935	9,313	7,831	7,675	7,423
Long-Term Investments	1,937	1,951	1,777	2,931	1,962	1,587
Other Intangible Assets	6.14	6.45	0.02	0.73	3.88	7.11
Other Long-Term Assets	495.23	433.32	522.78	465.76	286.16	337.51
Total Assets	21,234	20,751	20,346	20,394	18,790	18,076
Accounts Payable	1,377	968.66	717.86	914.5	827.85	514.76
Accrued Expenses	123.63	514.1	762.78	673.51	576.01	606.96
Short-Term Debt	-	263.01	168.67	43.84	218.87	477.19
Current Portion of Long-Term Debt	228.32	35.78	27.52	416.46	876.31	767.7
Current Portion of Leases	3.28	3.42	3.17	3.9	3.72	4.3
Current Unearned Revenue	-	44.66	74.03	43.78	28.17	63.27
Other Current Liabilities	793.54	275.17	267.35	145.76	152.09	240.43
Total Current Liabilities	2,526	2,105	2,021	2,242	2,683	2,675
Long-Term Debt	7.42	5.56	35.65	84.87	492.09	1,356
Long-Term Leases	0.74	1.9	1.05	1.37	3.26	1.64
Long-Term Unearned Revenue	2.75	29.66	34.51	41.45	51.13	67.34
Long-Term Deferred Tax Liabilities	790.96	781.31	811.04	834.73	885.22	967.81
Other Long-Term Liabilities	1,145	849.37	896.09	837.24	644.64	521.71
Total Liabilities	4,472	3,946	3,978	4,266	4,907	5,705
Common Stock	271.1	271.07	271.07	271.07	271.07	271.07
Additional Paid-In Capital	-	156.07	156.07	156.07	156.07	156.07
Retained Earnings	-	16,234	15,798	14,524	12,461	11,111
Comprehensive Income & Other	15,499	-832.92	-812.54	234.14	87.57	-2.37
Total Common Equity	15,770	15,829	15,413	15,186	12,975	11,536
Minority Interest	992.37	976.1	956.13	942.6	907.42	835.32
Shareholders' Equity	16,762	16,805	16,369	16,128	13,883	12,371
Total Liabilities & Equity	21,234	20,751	20,346	20,394	18,790	18,076
Total Debt	239.77	309.66	236.06	550.44	1,594	2,607
Net Cash (Debt)	1,270	1,433	1,623	1,043	312.3	-942.02
Net Cash Growth	-36.24%	-11.70%	55.60%	234.02%	-	-
Net Cash Per Share	9.38	10.57	11.98	7.70	2.30	-6.95
Filing Date Shares Outstanding	133.92	135.54	135.54	135.54	135.54	135.54
Total Common Shares Outstanding	133.92	135.54	135.54	135.54	135.54	135.54
Working Capital	6,042	6,235	6,712	6,904	6,115	6,041
Book Value Per Share	117.76	116.79	113.72	112.04	95.73	85.11
Tangible Book Value	15,764	15,822	15,413	15,185	12,971	11,529
Tangible Book Value Per Share	117.71	116.74	113.72	112.04	95.71	85.06
Land	-	596.29	561.24	540.68	538.49	422.94
Buildings	-	912.31	848.13	772.88	760.28	750.2
Machinery	-	11,829	11,143	9,638	9,100	8,691
Construction In Progress	-	1,810	1,254	710.27	516.67	322.84

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