Bharat Highways InvIT Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar '24 Mar 31, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021	Mar '20 Mar 31, 2020
Cash & Equivalents	1,949	1,949	612.58	2,114	1,343	189.98
Short-Term Investments	5,369	5,369	734.01	547.43	298.28	-
Trading Asset Securities	673.5	673.5	352.43	-	-	-
Cash & Short-Term Investments	7,992	7,992	1,699	2,661	1,642	189.98
Cash Growth	386.84%	370.37%	-36.15%	62.11%	764.06%	-
Accounts Receivable	102.13	102.13	78.3	1,577	4,454	8,609
Other Receivables	3,194	3,194	3,435	2,512	2,655	404.49
Receivables	3,296	3,296	3,513	4,089	7,109	9,013
Inventory	1.09	1.09	2.65	0.14	0.06	4.04
Prepaid Expenses	29.06	29.06	38.1	40.99	36.76	7.73
Other Current Assets	2,641	2,641	5,787	3,818	2,422	2,275
Total Current Assets	13,958	13,958	11,040	10,609	11,209	11,490
Long-Term Investments	1,227	1,227	1.34	-	-	-
Long-Term Accounts Receivable	-	-	-	2,295	6,925	15,833
Long-Term Deferred Charges	-	-	-	-	49.53	134.36
Other Long-Term Assets	47,409	47,409	49,522	42,459	31,256	8,312
Total Assets	62,594	62,594	60,563	55,364	49,439	35,769
Accounts Payable	1,119	1,119	274.57	1,040	5,139	5,592
Accrued Expenses	109.48	109.48	0.29	0.33	0.4	0.08
Short-Term Debt	33.81	33.81	-	-	-	-
Current Portion of Long-Term Debt	1,612	1,612	2,859	2,455	1,517	286.36
Current Income Taxes Payable	8.13	8.13	-	-	-	-
Current Unearned Revenue	54.12	54.12	-	64.5	577.26	3,315
Other Current Liabilities	361.02	361.02	81.23	91.23	84.39	128.4
Total Current Liabilities	3,298	3,298	3,215	3,651	7,318	9,322
Long-Term Debt	9,730	9,730	42,971	44,338	35,588	22,554
Long-Term Deferred Tax Liabilities	-	-	3,204	1,473	1,260	208.94
Total Liabilities	13,028	13,028	49,390	49,462	44,166	32,085
Common Stock	43,762	43,762	1,878	1,878	1,878	1,783
Retained Earnings	148.06	148.06	8,086	3,007	3,395	1,901
Comprensive Income & Other	5,656	5,656	1,208	1,017	-	-
Shareholders' Equity	49,566	49,566	11,173	5,902	5,273	3,684
Total Liabilities & Equity	62,594	62,594	60,563	55,364	49,439	35,769
Total Debt	11,376	11,376	45,830	46,793	37,104	22,841
Net Cash (Debt)	-3,384	-3,384	-44,131	-44,132	-35,463	-22,651
Net Cash Per Share	-7.64	-7.64	-235.00	-235.00	-	-
Filing Date Shares Outstanding	442.94	442.94	187.79	187.79	-	-
Total Common Shares Outstanding	442.94	442.94	187.79	187.79	-	-
Working Capital	10,661	10,661	7,824	6,958	3,891	2,168
Book Value Per Share	111.90	111.90	59.49	31.43	-	-
Tangible Book Value	49,566	49,566	11,173	5,902	5,273	3,684
Tangible Book Value Per Share	111.90	111.90	59.49	31.43	-	-

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