Bharat Petroleum Corporation Limited (NSE: BPCL)

BPCL 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	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	-	23,007	23,127	21,590	75,676	7,996
Short-Term Investments	-	36,750	0.7	-	-	2,819
Trading Asset Securities	-	383	39,071	31,973	46,713	31,131
Cash & Short-Term Investments	105,770	60,140	62,199	53,563	122,389	41,947
Cash Growth	54.37%	-3.31%	16.12%	-56.24%	191.77%	-2.81%
Accounts Receivable	-	83,420	67,238	97,075	78,348	53,780
Other Receivables	-	19,524	20,123	13,142	10,612	72,140
Receivables	-	104,314	88,787	111,577	90,285	132,968
Inventory	-	428,361	380,692	421,787	267,067	222,426
Restricted Cash	-	65.2	-	-	-	199.8
Other Current Assets	-	64,061	28,745	33,019	41,008	34,977
Total Current Assets	-	656,941	560,424	619,947	520,749	432,518
Property, Plant & Equipment	-	933,978	901,099	865,772	711,260	697,096
Long-Term Investments	-	223,399	225,011	191,736	199,735	218,200
Goodwill	-	12,040	12,040	12,040	-	-
Other Intangible Assets	-	124,004	116,102	115,532	100,095	81,888
Long-Term Deferred Tax Assets	-	-	-	-	35.3	35.8
Other Long-Term Assets	-	29,288	23,347	30,694	26,189	29,026
Total Assets	-	2,024,178	1,881,382	1,875,286	1,609,816	1,508,636
Accounts Payable	-	283,058	240,243	303,477	162,699	131,077
Accrued Expenses	-	84,237	85,986	92,041	85,605	52,650
Short-Term Debt	-	72,423	71,620	74,970	42,328	177,952
Current Portion of Long-Term Debt	-	113,655	119,233	120,768	67,203	36,910
Current Portion of Leases	-	5,140	6,563	5,608	2,436	1,551
Current Income Taxes Payable	-	6,094	9.8	14,180	8,257	328.5
Other Current Liabilities	-	244,227	225,058	220,226	208,514	201,747
Total Current Liabilities	-	808,834	748,711	831,269	577,042	602,215
Long-Term Debt	-	268,771	413,694	363,589	357,402	380,439
Long-Term Leases	-	86,002	82,652	80,407	76,121	58,092
Long-Term Unearned Revenue	-	20,701	19,125	14,298	5,500	3,817
Long-Term Deferred Tax Liabilities	-	79,757	79,206	63,757	49,345	61,639
Other Long-Term Liabilities	-	1,361	391.2	382.8	149.4	187.3
Total Liabilities	-	1,267,826	1,346,158	1,356,230	1,074,265	1,122,749
Common Stock	-	21,363	21,295	21,295	20,929	19,669
Additional Paid-In Capital	-	67,126	63,562	63,562	53,513	2,498
Retained Earnings	-	636,205	434,723	418,099	442,196	324,443
Comprensive Income & Other	-	31,657	15,644	16,100	18,913	18,714
Total Common Equity	756,351	756,351	535,224	519,056	535,551	365,323
Minority Interest	-	-	-	-	-	20,563
Shareholders' Equity	756,351	756,351	535,224	519,056	535,551	385,887
Total Liabilities & Equity	-	2,024,178	1,881,382	1,875,286	1,609,816	1,508,636
Total Debt	545,991	545,991	693,760	645,342	545,490	654,943
Net Cash (Debt)	-440,220	-485,850	-631,561	-591,779	-423,101	-612,997
Net Cash Per Share	-103.24	-114.03	-148.29	-139.08	-106.79	-155.83
Filing Date Shares Outstanding	4,273	4,339	4,339	4,339	4,339	4,339
Total Common Shares Outstanding	4,273	4,339	4,339	4,339	4,339	4,339
Working Capital	-	-151,893	-188,288	-211,323	-56,293	-169,698
Book Value Per Share	174.33	174.33	123.37	119.64	123.44	84.20
Tangible Book Value	620,308	620,308	407,082	391,484	435,456	283,435
Tangible Book Value Per Share	142.98	142.98	93.83	90.23	100.37	65.33
Land	-	27,628	25,874	25,005	20,995	20,857
Buildings	-	134,007	125,174	115,084	95,423	92,205
Machinery	-	525,401	499,385	464,890	323,621	318,942
Construction In Progress	-	86,797	56,451	49,799	75,372	99,485

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