Mrs. Bectors Food Specialities Limited (NSE: BECTORFOOD)

BECTORFOOD 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	3,626	76.37	89.9	324.73	347.35	206.99
Short-Term Investments	-	776.94	665.15	499.77	496.78	39.81
Cash & Short-Term Investments	3,626	853.31	755.05	824.5	844.13	246.8
Cash Growth	187.79%	13.01%	-8.42%	-2.33%	242.03%	255.67%
Accounts Receivable	1,767	1,331	903.34	749.65	719.72	750.23
Other Receivables	-	242.16	130.09	140.93	218.54	174.51
Receivables	1,773	1,579	1,038	895.4	938.26	928.31
Inventory	1,375	1,037	814.46	786.8	569.07	433.73
Prepaid Expenses	-	35.12	20.98	17.67	13.77	-
Other Current Assets	508.26	588.72	312.18	234.56	176.27	153.94
Total Current Assets	7,282	4,093	2,941	2,759	2,542	1,763
Property, Plant & Equipment	6,741	6,179	4,745	4,225	4,092	3,595
Long-Term Investments	41.15	40.68	179.65	42.22	39.21	38.28
Goodwill	3.95	3.95	3.95	3.95	3.95	3.95
Other Intangible Assets	1.13	1.33	1.16	1.62	0.41	6.13
Other Long-Term Assets	935.5	682.33	443.21	189.43	134.69	217.16
Total Assets	15,009	11,003	8,314	7,222	6,812	5,659
Accounts Payable	1,371	1,067	774.77	576.82	572.63	470.27
Accrued Expenses	-	268.86	232.76	162.77	116.03	101.13
Short-Term Debt	-	504.55	50.98	130.99	32.52	180.51
Current Portion of Long-Term Debt	522.09	251.11	216.01	274.21	124.16	274.61
Current Portion of Leases	39.15	20.48	11.72	11.19	5.58	11.43
Current Income Taxes Payable	5	0.05	9.23	0.68	15.47	18.74
Current Unearned Revenue	-	105.49	188.98	68.92	62.17	43.48
Other Current Liabilities	738.22	230.24	162.23	117.1	139.25	220.7
Total Current Liabilities	2,675	2,448	1,647	1,343	1,068	1,321
Long-Term Debt	598.82	1,490	939.91	880.28	1,148	856.53
Long-Term Leases	313.6	182.71	51.39	58.76	9.8	15.38
Long-Term Unearned Revenue	84.87	100.7	81.42	85.33	104.33	131.4
Long-Term Deferred Tax Liabilities	116.16	95.36	98.15	99.24	94.83	79.18
Other Long-Term Liabilities	65.46	20.59	19.4	18.11	21.06	19.5
Total Liabilities	3,854	4,374	2,870	2,532	2,499	2,465
Common Stock	613.58	587.77	588.17	588.15	587.47	572.68
Additional Paid-In Capital	-	604.39	645.26	644.72	628.38	243.92
Retained Earnings	-	5,421	4,197	3,443	3,079	2,356
Comprehensive Income & Other	10,541	15.52	13.17	13.47	18.06	21.5
Shareholders' Equity	11,154	6,629	5,443	4,690	4,312	3,194
Total Liabilities & Equity	15,009	11,003	8,314	7,222	6,812	5,659
Total Debt	1,474	2,449	1,270	1,355	1,320	1,338
Net Cash (Debt)	2,153	-1,596	-514.96	-530.93	-476.23	-1,092
Net Cash Per Share	36.51	-27.11	-8.75	-9.03	-8.25	-19.04
Filing Date Shares Outstanding	59.35	58.78	58.82	58.82	58.75	57.27
Total Common Shares Outstanding	59.35	58.78	58.82	58.82	58.75	57.27
Working Capital	4,607	1,645	1,294	1,416	1,474	441.91
Book Value Per Share	187.93	112.78	92.54	79.74	73.41	55.78
Tangible Book Value	11,149	6,624	5,438	4,684	4,308	3,184
Tangible Book Value Per Share	187.84	112.69	92.46	79.64	73.33	55.60
Land	-	439.06	387.43	273.67	168.96	177.7
Buildings	-	1,858	1,602	1,443	1,397	1,390
Machinery	-	5,670	4,594	4,236	3,455	3,012
Construction In Progress	-	943.62	487.05	119.42	552.74	66.55
Leasehold Improvements	-	27.58	3.18	3.18	-	1.08

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