Atul Ltd (NSE: ATUL)

Atul Ltd 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	720.3	602.6	380.5	576.9	469.1	261.9
Short-Term Investments	5,028	93.7	111.7	85	2,985	59.1
Trading Asset Securities	-	4,264	1,896	5,501	7,403	6,517
Cash & Short-Term Investments	5,749	4,960	2,388	6,163	10,857	6,838
Cash Growth	55.90%	107.73%	-61.25%	-43.24%	58.78%	159.69%
Accounts Receivable	10,844	9,289	8,466	9,890	7,332	7,197
Other Receivables	-	201	294.2	198.2	956.5	1,133
Receivables	10,844	9,490	8,761	10,088	8,290	8,332
Inventory	8,078	6,183	7,894	8,641	5,941	5,034
Prepaid Expenses	-	-	-	-	377.7	438.3
Other Current Assets	2,472	2,124	1,868	1,997	174	176.5
Total Current Assets	27,142	22,756	20,910	26,889	25,641	20,818
Property, Plant & Equipment	29,709	30,178	27,466	19,964	16,063	14,297
Long-Term Investments	12,420	9,657	6,914	7,886	6,208	4,856
Goodwill	291.4	291.4	291.4	291.4	291.4	291.4
Other Intangible Assets	22.6	17.3	36.1	81.9	128.4	162.5
Long-Term Accounts Receivable	-	50.7	54.4	68.9	35.8	12
Long-Term Deferred Tax Assets	190.8	212.5	164.1	164.7	22.1	69.1
Other Long-Term Assets	1,798	1,597	1,843	1,681	946.5	997.6
Total Assets	71,576	64,763	57,680	57,064	49,372	41,505
Accounts Payable	7,377	5,793	5,385	6,347	5,631	4,776
Accrued Expenses	-	800.1	682.5	865.5	778.7	784.4
Short-Term Debt	-	184.8	150.6	772.2	35.1	103.9
Current Portion of Long-Term Debt	216	40.7	32.1	1.1	249.5	115
Current Income Taxes Payable	52.9	2.3	29.1	117.2	65.9	7.2
Current Unearned Revenue	468.3	378.4	369.5	338.2	244.3	254.9
Other Current Liabilities	2,031	1,685	1,753	1,544	1,056	1,276
Total Current Liabilities	10,145	8,884	8,402	9,986	8,061	7,318
Long-Term Debt	1,911	2,093	287.1	610.5	982.1	865.8
Long-Term Leases	54.3	47	52.6	57.9	62.6	67.1
Long-Term Unearned Revenue	9.6	9.9	34.8	44.6	54.1	63.8
Long-Term Deferred Tax Liabilities	2,518	1,742	1,338	1,436	1,351	1,148
Other Long-Term Liabilities	332.2	353.4	364.6	330.6	289.6	230.2
Total Liabilities	14,970	13,129	10,486	12,465	10,801	9,692
Common Stock	294.4	294.4	295.1	295.9	295.9	296.6
Additional Paid-In Capital	-	-	-	-	-	346.6
Retained Earnings	-	43,443	41,557	38,186	33,019	26,743
Comprehensive Income & Other	55,792	7,406	4,861	5,808	4,951	4,163
Total Common Equity	56,086	51,143	46,714	44,290	38,265	31,549
Minority Interest	519.4	490.5	480.4	308.8	306.3	263.7
Shareholders' Equity	56,605	51,634	47,194	44,598	38,572	31,813
Total Liabilities & Equity	71,576	64,763	57,680	57,064	49,372	41,505
Total Debt	2,181	2,366	522.4	1,442	1,329	1,152
Net Cash (Debt)	3,567	2,595	1,866	4,721	9,528	5,686
Net Cash Growth	72.22%	39.09%	-60.49%	-50.45%	67.57%	172.53%
Net Cash Per Share	121.13	87.99	63.20	159.56	321.35	191.70
Filing Date Shares Outstanding	29.44	29.44	29.51	29.59	29.59	29.66
Total Common Shares Outstanding	29.44	29.44	29.51	29.59	29.59	29.66
Working Capital	16,997	13,872	12,507	16,904	17,579	13,500
Book Value Per Share	1905.06	1737.10	1582.78	1496.93	1293.31	1063.63
Tangible Book Value	55,772	50,835	46,386	43,916	37,845	31,095
Tangible Book Value Per Share	1894.39	1726.62	1571.68	1484.31	1279.12	1048.32
Land	-	950.1	856.2	840.7	612.4	455.8
Buildings	-	4,534	4,013	3,349	3,135	2,772
Machinery	-	32,042	20,361	18,071	15,067	11,654
Construction In Progress	-	2,808	10,329	4,205	2,497	3,681

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