Art Nirman Limited (NSE:ARTNIRMAN)

Art Nirman 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	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	-	43.51	1.96	51.52	10.91	16.46
Cash & Short-Term Investments	50.84	43.51	1.96	51.52	10.91	16.46
Cash Growth	864.03%	2115.48%	-96.19%	372.37%	-33.72%	-23.31%
Accounts Receivable	-	33.25	230.06	179.55	141.3	208.96
Other Receivables	-	0.29	0.55	0.66	1.34	2.06
Receivables	-	198.21	277.4	236.34	168.14	211.03
Inventory	-	191.21	143.12	82.32	332.05	992.72
Prepaid Expenses	-	0.19	0.11	0.06	0.31	0.37
Other Current Assets	-	29.04	32.58	6.51	41.56	74.48
Total Current Assets	-	462.17	455.17	376.75	552.96	1,295
Property, Plant & Equipment	-	51.08	57.75	64.73	71.72	78.65
Long-Term Investments	-	-	-	3.16	3.44	3.21
Other Intangible Assets	-	0.05	0.05	0.05	0.05	0.05
Other Long-Term Assets	-	16.36	3.89	3.17	2.16	2.45
Total Assets	-	531.76	518.87	449.78	632.15	1,381
Accounts Payable	-	67.57	67.19	15.82	35.01	94.01
Accrued Expenses	-	0.53	0.66	1.11	1.12	10.43
Short-Term Debt	-	0.98	0.98	0.98	0.98	0.98
Current Portion of Long-Term Debt	-	-	-	-	-	145.93
Current Income Taxes Payable	-	-	-	-	0.02	3.77
Current Unearned Revenue	-	36.2	-	34.79	44.75	389.8
Other Current Liabilities	-	10.59	37.98	0.53	1.28	1.73
Total Current Liabilities	-	115.86	106.8	53.23	83.16	646.64
Long-Term Debt	-	28.25	24.28	1.29	48.52	190.67
Long-Term Deferred Tax Liabilities	-	2.21	2.54	2.83	2.92	2.82
Other Long-Term Liabilities	-	32.51	44.1	52.41	47.55	91.21
Total Liabilities	-	178.83	177.72	109.75	182.15	931.34
Common Stock	-	249.56	249.56	249.56	249.56	249.56
Additional Paid-In Capital	-	-	158.17	158.17	158.17	158.17
Retained Earnings	-	-	-66.58	-67.7	42.27	42.06
Comprehensive Income & Other	-	103.38	-	-	-	-
Shareholders' Equity	362.34	352.94	341.15	340.03	450	449.8
Total Liabilities & Equity	-	531.76	518.87	449.78	632.15	1,381
Total Debt	85.88	29.22	25.26	2.27	49.5	337.58
Net Cash (Debt)	-35.04	14.29	-23.3	49.25	-38.59	-321.12
Net Cash Per Share	-1.39	0.57	-0.93	1.97	-1.55	-13.44
Filing Date Shares Outstanding	25.27	24.96	24.96	24.96	24.96	24.96
Total Common Shares Outstanding	25.27	24.96	24.96	24.96	24.96	24.96
Working Capital	-	346.31	348.37	323.53	469.8	648.41
Book Value Per Share	14.27	14.14	13.67	13.63	18.03	18.02
Tangible Book Value	362.29	352.89	341.1	339.98	449.95	449.74
Tangible Book Value Per Share	14.27	14.14	13.67	13.62	18.03	18.02
Buildings	-	-	-	-	45.7	45.7
Machinery	-	-	-	-	60.54	60.21

Source: S&P Global Market Intelligence. Standard template. Financial Sources.