Beta Drugs Limited (NSE:BETA)

Beta Drugs 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	278.87	286.33	191.64	173.24	104.25	53.87
Cash & Short-Term Investments	278.87	286.33	191.64	173.24	104.25	53.87
Cash Growth	19.41%	49.41%	10.62%	66.18%	93.52%	63.16%
Accounts Receivable	1,011	792.4	627.23	451.82	338.76	319.27
Other Receivables	-	125.07	81.81	71.75	38.38	31.27
Receivables	1,011	917.47	709.03	523.57	377.15	350.54
Inventory	544.38	498.12	306.19	224.82	160.43	123.47
Prepaid Expenses	-	5.24	3.27	3.13	2.87	0.72
Other Current Assets	253.14	71.52	66.71	44.84	35.72	31.8
Total Current Assets	2,087	1,779	1,277	969.59	680.41	560.39
Property, Plant & Equipment	606.74	592.03	580.95	506.68	392.65	403.39
Long-Term Investments	-	-	7.79	7.79	7.79	3.52
Goodwill	-	27.46	27.46	27.46	27.46	27.46
Other Intangible Assets	52.82	26.42	19.16	15.41	7.71	8.15
Long-Term Deferred Tax Assets	16.19	14.11	12.01	6.8	6.48	1.66
Other Long-Term Assets	182.11	102.29	60	44.8	52.56	67.19
Total Assets	2,945	2,541	1,984	1,579	1,175	1,072
Accounts Payable	684.56	592.73	402.4	319.52	204.94	144.89
Accrued Expenses	-	65.11	45	35.75	24.12	18.55
Short-Term Debt	88.86	49.57	90.69	47.54	35.41	96.48
Current Portion of Long-Term Debt	-	37.13	42.9	40.22	27.94	26.44
Current Income Taxes Payable	51.33	27.97	41.7	36.31	14.19	12.04
Other Current Liabilities	147.72	74.18	7.47	10.36	26.4	68.48
Total Current Liabilities	972.49	846.69	630.16	489.7	332.99	366.89
Long-Term Debt	101.73	60.41	69.74	118.26	111.3	102.76
Other Long-Term Liabilities	40.85	40.93	37.19	32.4	33.28	23.07
Total Liabilities	1,136	969.82	755.37	655.1	488.93	500.64
Common Stock	96.14	96.14	96.14	96.14	96.14	96.14
Additional Paid-In Capital	-	239.4	239.4	239.4	239.4	239.4
Retained Earnings	-	1,236	893.3	587.89	350.59	235.58
Shareholders' Equity	1,809	1,571	1,229	923.43	686.13	571.12
Total Liabilities & Equity	2,945	2,541	1,984	1,579	1,175	1,072
Total Debt	190.6	147.11	203.32	206.03	174.64	225.69
Net Cash (Debt)	88.28	139.22	-11.68	-32.79	-70.39	-171.82
Net Cash Per Share	9.18	14.48	-1.22	-3.41	-7.32	-18.12
Filing Date Shares Outstanding	9.61	9.61	9.61	9.61	9.61	9.62
Total Common Shares Outstanding	9.61	9.61	9.61	9.61	9.61	9.62
Working Capital	1,115	931.99	646.69	479.89	347.43	193.5
Book Value Per Share	188.14	163.43	127.82	96.05	71.37	59.37
Tangible Book Value	1,756	1,517	1,182	880.55	650.96	535.51
Tangible Book Value Per Share	182.65	157.82	122.97	91.59	67.71	55.67
Land	-	19.49	19.49	19.49	19.49	19.49
Buildings	-	314.39	280.94	244.2	172.15	172.15
Machinery	-	691.13	637.66	510.62	382.7	355.61
Construction In Progress	-	-	-	-	28.1	0.75

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