Birlasoft Limited (NSE: BSOFT)

Birlasoft 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	4,169	3,926	4,669	2,906	4,661	6,293
Short-Term Investments	11,427	3,529	2,859	6,763	5,761	-
Trading Asset Securities	-	7,086	2,854	1,962	553.17	330.02
Cash & Short-Term Investments	15,596	14,541	10,382	11,630	10,975	6,623
Cash Growth	11.19%	40.06%	-10.73%	5.97%	65.71%	16.74%
Accounts Receivable	11,083	11,931	10,025	11,340	8,778	9,173
Other Receivables	-	0.23	0.24	98.8	421.93	355.73
Receivables	11,083	11,931	10,025	11,438	9,200	9,550
Inventory	263.9	-	-	-	-	-
Prepaid Expenses	-	370.04	408.85	403.08	375.96	240.87
Restricted Cash	-	-	8	-	-	-
Other Current Assets	2,694	832.68	873.82	861.59	502.41	470.7
Total Current Assets	29,636	27,674	21,698	24,333	21,053	16,885
Property, Plant & Equipment	2,363	2,036	2,390	2,601	2,466	2,824
Long-Term Investments	2,694	2,860	853.24	560.6	206.23	30.98
Goodwill	5,009	4,957	4,896	4,568	4,476	4,541
Other Intangible Assets	158.8	94.94	137.93	104.97	105.09	168.21
Long-Term Deferred Tax Assets	1,109	1,044	1,171	920.06	882.01	1,200
Long-Term Deferred Charges	-	185.03	65.17	129.74	79.86	85.22
Other Long-Term Assets	851.59	406.35	661.8	616.11	676.48	991.69
Total Assets	42,116	39,256	31,873	33,833	29,944	26,873
Accounts Payable	2,849	2,805	2,313	2,095	1,318	1,904
Accrued Expenses	-	2,652	1,869	2,090	1,853	1,402
Short-Term Debt	20.57	-	-	-	-	-
Current Portion of Leases	343.15	354.14	356.19	316.71	282.27	310.62
Current Income Taxes Payable	324.76	241.11	326.23	342.45	554.41	583.3
Current Unearned Revenue	-	495.36	196.7	882.56	629.77	720.47
Other Current Liabilities	4,149	909.76	1,126	871.9	1,706	1,194
Total Current Liabilities	7,687	7,458	6,187	6,599	6,344	6,114
Long-Term Debt	78.13	-	-	-	-	-
Long-Term Leases	1,012	577.63	662.12	911.58	998.83	1,140
Other Long-Term Liabilities	836.81	352.72	252.49	190.74	521.36	440.46
Total Liabilities	9,614	8,815	7,390	8,003	8,145	7,949
Common Stock	552.6	551.87	549.74	558.99	554.57	553.42
Additional Paid-In Capital	-	1,003	813.68	4,459	4,291	4,238
Retained Earnings	-	25,102	20,090	18,884	15,344	12,690
Comprehensive Income & Other	31,950	3,785	3,029	1,929	1,609	1,443
Total Common Equity	32,502	30,441	24,483	25,831	21,799	18,924
Shareholders' Equity	32,502	30,441	24,483	25,831	21,799	18,924
Total Liabilities & Equity	42,116	39,256	31,873	33,833	29,944	26,873
Total Debt	1,454	931.77	1,018	1,228	1,281	1,450
Net Cash (Debt)	14,142	13,609	9,363	10,402	9,694	5,173
Net Cash Growth	7.39%	45.34%	-9.98%	7.30%	87.40%	-2.25%
Net Cash Per Share	50.26	48.54	33.67	36.86	34.11	18.58
Filing Date Shares Outstanding	277.79	276.04	274.66	279.12	276.4	275.31
Total Common Shares Outstanding	277.79	275.9	274.66	279.12	276.4	275.31
Working Capital	21,950	20,216	15,510	17,734	14,709	10,770
Book Value Per Share	117.00	110.34	89.14	92.54	78.87	68.74
Tangible Book Value	27,335	25,389	19,449	21,158	17,218	14,215
Tangible Book Value Per Share	98.40	92.03	70.81	75.80	62.29	51.63
Buildings	-	344.85	390.63	387.8	389.22	386.34
Machinery	-	2,671	3,151	2,717	2,259	2,093
Construction In Progress	-	116.43	64.95	16.99	65.47	23.5
Leasehold Improvements	-	1,004	1,020	1,030	1,019	999.5

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