Bharat Gears Limited (NSE:BHARATGEAR)

Bharat Gears 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	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	-	20.59	0.63	30.37	0.98	6.92
Short-Term Investments	-	-	-	-	-	15.66
Cash & Short-Term Investments	123	20.59	0.63	30.37	0.98	22.58
Cash Growth	-11.13%	3173.61%	-97.93%	2992.57%	-95.65%	35.46%
Accounts Receivable	-	1,188	1,236	1,459	1,095	1,026
Other Receivables	-	93.73	179.98	171.59	169.53	103.19
Receivables	-	1,287	1,421	1,636	1,270	1,135
Inventory	-	820.23	999.66	904.6	903.87	781.48
Prepaid Expenses	-	14.76	17.32	13.5	13.48	13.39
Restricted Cash	-	70.12	65.33	63.15	55.44	64.5
Other Current Assets	-	56.96	53.51	49.47	65.28	49
Total Current Assets	-	2,269	2,557	2,697	2,309	2,066
Property, Plant & Equipment	-	1,371	1,331	1,182	1,338	1,504
Long-Term Investments	-	12.01	11.14	-	-	-
Other Intangible Assets	-	6.61	7.66	8.17	10.66	12.73
Long-Term Accounts Receivable	-	30.76	33.93	20.82	23.72	24.19
Long-Term Deferred Tax Assets	-	107.91	68.24	58.33	101.35	85.08
Other Long-Term Assets	-	43.35	46.67	51.23	33.63	32.59
Total Assets	-	3,855	4,072	4,036	3,836	3,741
Accounts Payable	-	1,216	1,321	1,507	1,565	1,089
Accrued Expenses	-	54.6	68.69	49.36	37.32	26.06
Short-Term Debt	-	225.31	164.52	322.56	223.71	422.44
Current Portion of Long-Term Debt	-	200.28	156.56	73.21	223.6	231.16
Current Portion of Leases	-	31.5	26.71	16.04	17.31	13.95
Current Income Taxes Payable	-	-	-	0.53	4.14	4.01
Current Unearned Revenue	-	33.55	1.5	22.75	4.1	11.8
Other Current Liabilities	-	32.7	35.47	42.04	36.74	47.03
Total Current Liabilities	-	1,794	1,775	2,034	2,112	1,845
Long-Term Debt	-	508.81	709.09	612.56	666.24	823.06
Long-Term Leases	-	167.75	102.31	41.64	50.1	25.52
Long-Term Unearned Revenue	-	42.07	48.65	37.74	32.17	21.44
Other Long-Term Liabilities	-	45.77	45.5	41.4	41.08	43.31
Total Liabilities	-	2,749	2,866	2,954	3,098	2,946
Common Stock	-	153.55	153.55	102.37	93.06	93.06
Additional Paid-In Capital	-	328.47	328.47	328.47	244.79	244.79
Retained Earnings	-	641.19	738.57	603.72	345.33	422.33
Comprehensive Income & Other	-	-17.22	-14.99	47.37	54.95	35.56
Shareholders' Equity	1,224	1,106	1,206	1,082	738.13	795.74
Total Liabilities & Equity	-	3,855	4,072	4,036	3,836	3,741
Total Debt	1,071	1,134	1,159	1,066	1,181	1,516
Net Cash (Debt)	-947.8	-1,113	-1,159	-1,036	-1,180	-1,494
Net Cash Per Share	-61.48	-72.49	-75.45	-70.63	-82.05	-108.09
Filing Date Shares Outstanding	15.36	15.36	15.36	15.36	13.96	13.96
Total Common Shares Outstanding	15.36	15.36	15.36	15.36	13.96	13.96
Working Capital	-	475.53	782.43	663.46	197.41	221.05
Book Value Per Share	79.66	72.03	78.51	70.46	52.88	57.01
Tangible Book Value	1,218	1,099	1,198	1,074	727.46	783.01
Tangible Book Value Per Share	79.25	71.60	78.02	69.93	52.11	56.09
Land	-	65.98	65.98	65.98	65.98	65.98
Buildings	-	400.12	395.74	388.19	388.19	384.87
Machinery	-	2,158	2,063	1,828	1,794	1,771
Construction In Progress	-	52.01	19.09	11.41	13.23	21.72
Leasehold Improvements	-	-	-	-	0.01	0.01

Source: S&P Global Market Intelligence. Standard template. Financial Sources.