Ashok Leyland Limited (NSE: ASHOKLEY)

Ashok Leyland 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	33,889	52,173	19,086	20,310	14,810	21,882
Short-Term Investments	21,306	14,194	10,670	11,486	11,659	4,109
Trading Asset Securities	-	2,252	31,714	12,981	-	-
Cash & Short-Term Investments	55,195	68,619	61,469	44,776	26,469	25,992
Cash Growth	0.29%	11.63%	37.28%	69.16%	1.84%	6.67%
Accounts Receivable	40,247	39,452	42,202	32,859	30,406	15,069
Other Receivables	71.6	590.8	1,940	628.8	3,459	3,732
Receivables	147,742	149,503	130,957	101,668	96,236	97,691
Inventory	45,595	40,080	34,404	25,406	24,959	15,364
Prepaid Expenses	-	1,423	1,492	2,295	2,001	1,405
Restricted Cash	-	351	368.8	422	326.1	354.9
Other Current Assets	16,585	31,289	13,744	11,816	9,198	12,289
Total Current Assets	265,117	291,265	242,434	186,383	159,189	153,095
Property, Plant & Equipment	62,250	60,374	59,021	58,838	62,807	62,778
Long-Term Investments	18,223	13,286	13,410	9,985	8,511	7,771
Goodwill	12,045	11,970	11,926	10,318	12,408	11,156
Other Intangible Assets	13,791	13,370	13,197	12,189	12,983	12,115
Long-Term Accounts Receivable	0.6	25.5	28.4	0.3	3.1	5.8
Long-Term Deferred Tax Assets	913.3	653.5	490.8	271.3	89.1	77.1
Other Long-Term Assets	16,539	11,729	10,488	9,115	10,318	14,050
Total Assets	706,005	676,605	547,460	436,008	420,669	381,269
Accounts Payable	59,785	67,980	75,819	72,499	53,462	32,766
Accrued Expenses	-	14,018	14,109	8,856	6,840	5,537
Short-Term Debt	-	44,550	24,098	17,837	25,997	28,427
Current Portion of Long-Term Debt	124,582	94,137	90,078	68,587	57,344	60,927
Current Portion of Leases	600.7	866.3	515.2	451	416.1	367.7
Current Income Taxes Payable	5,340	5,274	1,283	1,238	538	0.1
Current Unearned Revenue	4,743	6,224	4,766	4,988	4,738	5,975
Other Current Liabilities	36,415	33,751	13,882	11,703	12,903	13,947
Total Current Liabilities	231,465	266,799	224,550	186,159	162,238	147,947
Long-Term Debt	315,859	266,974	195,029	153,024	155,843	133,251
Long-Term Leases	1,936	1,512	1,890	1,606	1,455	1,428
Long-Term Unearned Revenue	3,188	2,835	2,500	1,938	2,157	2,499
Long-Term Deferred Tax Liabilities	11,818	10,468	7,424	3,158	3,861	3,386
Other Long-Term Liabilities	8,620	8,707	7,380	4,057	3,683	3,534
Total Liabilities	572,886	558,459	439,502	350,106	329,366	292,310
Common Stock	2,936	2,936	2,936	2,936	2,936	2,936
Additional Paid-In Capital	-	25,469	25,444	20,135	20,123	20,071
Retained Earnings	-	51,784	50,433	43,374	47,668	49,197
Comprehensive Income & Other	100,179	9,857	6,705	6,594	7,894	5,685
Total Common Equity	103,116	90,046	85,518	73,039	78,620	77,888
Minority Interest	30,003	28,100	22,441	12,863	12,683	11,071
Shareholders' Equity	133,119	118,146	107,958	85,902	91,303	88,959
Total Liabilities & Equity	706,005	676,605	547,460	436,008	420,669	381,269
Total Debt	442,978	408,038	311,609	241,504	241,055	224,400
Net Cash (Debt)	-387,782	-339,420	-250,140	-196,728	-214,585	-198,409
Net Cash Per Share	-131.84	-115.44	-85.11	-66.96	-73.10	-67.59
Filing Date Shares Outstanding	2,940	2,936	2,936	2,289	2,936	2,936
Total Common Shares Outstanding	2,940	2,936	2,936	2,289	2,936	2,936
Working Capital	33,652	24,466	17,885	224	-3,049	5,148
Book Value Per Share	35.07	30.67	29.13	31.91	26.78	26.53
Tangible Book Value	77,280	64,706	60,394	50,531	53,230	54,618
Tangible Book Value Per Share	26.28	22.04	20.57	22.07	18.13	18.61
Land	-	8,314	8,308	7,791	7,936	7,542
Buildings	-	20,911	20,214	19,616	19,387	17,679
Machinery	-	71,441	67,172	62,171	60,169	52,763
Construction In Progress	-	1,702	1,392	1,394	2,333	4,421

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