Banaras Beads Limited (NSE: BANARBEADS)

Banaras Beads 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	101.9	3.03	9.21	18.96	10.94	9.75
Short-Term Investments	-	115.53	0.12	101.31	50.01	88.8
Cash & Short-Term Investments	101.9	118.55	9.33	120.27	60.94	98.56
Cash Growth	293.32%	1171.35%	-92.25%	97.35%	-38.17%	21.05%
Accounts Receivable	127.66	66.82	61.99	45.91	26.82	2.94
Other Receivables	7.09	11.96	14.12	19.24	5.94	5.02
Receivables	155.56	109.37	76.11	80.38	111.64	42.18
Inventory	225.94	230.14	217.52	187.04	119.56	113.21
Prepaid Expenses	-	0.43	0.27	0.38	0.76	0.86
Other Current Assets	13.09	9.69	7.77	20.52	18.24	17.44
Total Current Assets	496.49	468.19	310.99	408.59	311.14	272.24
Property, Plant & Equipment	91.15	88.88	90	90	181.59	193.48
Long-Term Investments	36.7	35.62	155.57	97.8	67.1	31.4
Other Intangible Assets	0.04	0.04	0.04	0.04	0.04	0.04
Long-Term Deferred Tax Assets	0.16	0.16	-	0.21	0.01	-
Other Long-Term Assets	123.06	5.15	2.52	1.05	1.05	1.05
Total Assets	747.59	598.04	559.12	597.69	560.93	498.22
Accounts Payable	3.14	4.42	6.55	7.51	2.71	1.34
Accrued Expenses	6.66	5.23	4.6	4.2	3	2.92
Short-Term Debt	158.79	32.9	2.91	58.01	43.28	-
Current Income Taxes Payable	-	-	-	-	-	1.08
Other Current Liabilities	12.25	7.98	11.58	11.63	11.5	16.09
Total Current Liabilities	180.84	50.54	25.63	81.36	60.49	21.43
Long-Term Deferred Tax Liabilities	-	-	0.01	-	-	0.19
Other Long-Term Liabilities	5.09	5.09	5.09	-	-	-
Total Liabilities	185.93	55.64	30.74	81.36	60.49	21.62
Common Stock	66.14	66.14	66.14	66.14	66.14	66.14
Additional Paid-In Capital	-	223.49	223.39	223.31	223.21	223.21
Retained Earnings	-	252.77	238.85	226.88	211.1	187.25
Shareholders' Equity	561.66	542.4	528.39	516.33	500.45	476.6
Total Liabilities & Equity	747.59	598.04	559.12	597.69	560.93	498.22
Total Debt	158.79	32.9	2.91	58.01	43.28	-
Net Cash (Debt)	-56.9	85.65	6.42	62.26	17.67	98.56
Net Cash Growth	-	1234.32%	-89.69%	252.47%	-82.08%	34.97%
Net Cash Per Share	-8.58	12.91	0.97	9.38	2.66	14.85
Filing Date Shares Outstanding	6.65	6.64	6.64	6.64	6.64	6.64
Total Common Shares Outstanding	6.65	6.64	6.64	6.64	6.64	6.64
Working Capital	315.65	417.64	285.36	327.23	250.65	250.81
Book Value Per Share	84.49	81.73	79.62	77.80	75.41	71.82
Tangible Book Value	561.62	542.36	528.35	516.29	500.41	476.56
Tangible Book Value Per Share	84.48	81.73	79.62	77.80	75.41	71.81
Land	-	3.5	3.5	3.5	76.67	76.67
Buildings	-	156.5	152.91	147.33	162.54	160.96
Machinery	-	169.46	164.86	157.06	153.95	157.98
Construction In Progress	-	4.51	2.51	3.85	-	-

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