Britannia Industries Limited (NSE: BRITANNIA)

Britannia Industries 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	2,503	3,228	1,024	1,180	1,427	812.3
Short-Term Investments	13,744	10,586	2,215	2,112	889.9	1,289
Trading Asset Securities	-	6,379	15,795	6,226	13,043	9,069
Cash & Short-Term Investments	16,247	20,193	19,034	9,517	15,360	11,170
Cash Growth	91.78%	6.09%	99.99%	-38.04%	37.52%	31.86%
Accounts Receivable	5,100	3,933	3,289	3,319	2,573	3,204
Other Receivables	-	5,132	4,433	4,209	3,986	2,310
Receivables	7,450	13,666	13,322	14,508	15,974	16,615
Inventory	19,724	11,882	12,080	13,821	10,949	7,472
Prepaid Expenses	-	404	437	291.8	221.6	185
Other Current Assets	9,077	2,342	2,589	1,685	1,690	1,308
Total Current Assets	52,498	48,487	47,462	39,823	44,195	36,750
Property, Plant & Equipment	28,396	27,905	25,772	21,197	17,508	17,559
Long-Term Investments	9,940	10,737	15,240	9,286	13,877	18,845
Goodwill	1,304	1,298	1,282	1,396	1,359	1,390
Other Intangible Assets	91.6	109	142.4	156	85.4	83.7
Long-Term Deferred Tax Assets	490.2	438.8	572.5	516.7	96.6	195.6
Other Long-Term Assets	1,697	1,762	3,057	1,899	2,387	1,570
Total Assets	94,667	90,736	93,527	75,274	80,088	78,422
Accounts Payable	18,092	16,275	14,488	13,228	13,132	10,470
Accrued Expenses	-	3,296	3,091	2,639	2,299	2,306
Short-Term Debt	-	2,895	13,160	10,199	13,394	7,480
Current Portion of Long-Term Debt	19,224	8,470	1,127	7,387	177.3	211.6
Current Portion of Leases	27.2	36.2	25	19	20.4	23.8
Current Income Taxes Payable	1,832	929.3	684.4	745.5	760.8	477.8
Current Unearned Revenue	-	-	-	47.8	35.1	42.6
Other Current Liabilities	13,713	8,943	8,769	7,207	6,271	4,773
Total Current Liabilities	52,888	40,844	41,344	41,471	36,089	25,785
Long-Term Debt	8,089	9,047	15,518	7,070	7,472	7,649
Long-Term Leases	195.6	201.3	143.6	137.6	151.7	169.9
Long-Term Deferred Tax Liabilities	19	20.6	18.7	8.1	86.9	126.9
Other Long-Term Liabilities	790.8	656.6	601.5	526.4	448.7	307.3
Total Liabilities	62,303	51,075	57,882	49,418	44,248	34,038
Common Stock	240.9	240.9	240.9	240.9	240.9	240.5
Additional Paid-In Capital	-	2,450	2,450	2,450	2,450	1,166
Retained Earnings	-	36,295	32,257	20,911	30,588	40,346
Comprehensive Income & Other	31,862	429.4	395	1,980	2,198	2,276
Total Common Equity	32,103	39,415	35,343	25,581	35,477	44,028
Minority Interest	261.4	245	302.3	275	363.4	356.5
Shareholders' Equity	32,365	39,660	35,645	25,856	35,840	44,385
Total Liabilities & Equity	94,667	90,736	93,527	75,274	80,088	78,422
Total Debt	27,536	20,650	29,974	24,812	21,215	15,534
Net Cash (Debt)	-11,289	-456.5	-10,940	-15,295	-5,855	-4,364
Net Cash Per Share	-46.86	-1.90	-45.42	-63.50	-24.32	-18.15
Filing Date Shares Outstanding	240.91	240.87	240.87	240.87	240.87	240.47
Total Common Shares Outstanding	240.91	240.87	240.87	240.87	240.87	240.47
Working Capital	-390.7	7,643	6,118	-1,648	8,106	10,965
Book Value Per Share	133.26	163.64	146.73	106.20	147.29	183.09
Tangible Book Value	30,707	38,008	33,919	24,029	34,032	42,555
Tangible Book Value Per Share	127.46	157.80	140.82	99.76	141.29	176.97
Land	-	1,599	1,599	1,293	1,215	1,215
Buildings	-	12,984	11,430	7,817	7,579	7,320
Machinery	-	26,701	24,124	16,343	14,879	13,792
Construction In Progress	-	1,875	1,050	5,357	1,165	395.5

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