CESC Limited (NSE: CESC)

CESC Limited 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	-	12,754	11,292	21,527	8,396	12,624
Short-Term Investments	-	14,208	14,454	9,742	8,975	5,930
Trading Asset Securities	-	50.7	-	3,452	1,690	150.1
Accounts Receivable	-	22,564	21,915	20,955	23,150	18,392
Other Receivables	-	2,168	1,848	1,503	1,654	1,494
Inventory	-	11,907	13,622	10,113	6,826	8,929
Prepaid Expenses	-	-	-	112.2	215.1	135.8
Loans Receivable Current	-	18.6	14.9	160.9	12.3	175.2
Other Current Assets	-	2,299	2,205	3,288	5,057	4,227
Total Current Assets	-	65,969	65,351	70,852	55,974	52,058
Property, Plant & Equipment	-	221,237	227,741	231,212	241,045	246,722
Regulatory Assets	-	75,350	76,117	63,904	54,920	49,353
Other Intangible Assets	-	1,187	1,294	1,340	1,636	1,719
Long-Term Investments	-	515.8	769.9	1,145	1,394	1,651
Long-Term Loans Receivable	-	65.7	62.6	62.1	64.3	406.9
Long-Term Accounts Receivable	-	475.9	545.7	551.7	551.7	551.7
Other Long-Term Assets	-	6,878	5,238	5,867	3,029	2,109
Total Assets	-	371,678	377,119	374,935	358,615	354,570
Accounts Payable	-	12,719	10,898	10,416	9,323	8,161
Accrued Expenses	-	7,400	6,598	5,435	5,513	6,881
Short-Term Debt	-	14,058	20,380	22,431	15,665	24,215
Current Portion of Long-Term Debt	-	21,012	24,555	19,188	15,763	18,093
Current Unearned Revenue	-	2,892	2,699	2,122	2,325	1,914
Current Portion of Leases	-	324.5	338.2	330.8	318.3	319.6
Current Income Taxes Payable	-	22.6	854.3	622.3	698.4	1,139
Other Current Liabilities	-	11,021	27,518	27,800	25,751	28,814
Total Current Liabilities	-	69,450	93,842	88,345	75,356	89,535
Long-Term Debt	-	108,561	95,689	105,770	108,988	97,601
Long-Term Leases	-	1,481	1,666	1,888	2,038	2,786
Pension & Post-Retirement Benefits	-	4,920	4,710	4,568	4,375	3,889
Long-Term Deferred Tax Liabilities	-	41,505	42,795	42,875	41,583	40,423
Other Long-Term Liabilities	-	25,908	24,527	23,183	23,585	22,574
Total Liabilities	-	251,824	263,228	266,629	255,924	256,809
Common Stock	-	1,326	1,326	1,326	1,326	1,326
Retained Earnings	-	121,727	116,699	111,661	106,654	102,286
Comprensive Income & Other	-	-8,597	-8,921	-9,022	-9,252	-9,495
Total Common Equity	114,456	114,456	109,104	103,964	98,728	94,116
Minority Interest	-	5,397	4,787	4,342	3,963	3,645
Shareholders' Equity	119,854	119,854	113,891	108,306	102,691	97,762
Total Liabilities & Equity	-	371,678	377,119	374,935	358,615	354,570
Total Debt	145,436	145,436	142,628	149,608	142,771	143,014
Net Cash (Debt)	-118,424	-118,424	-116,882	-114,888	-123,711	-124,309
Net Cash Per Share	-89.31	-89.34	-88.17	-86.67	-93.33	-93.78
Filing Date Shares Outstanding	1,326	1,326	1,326	1,326	1,326	1,326
Total Common Shares Outstanding	1,326	1,326	1,326	1,326	1,326	1,326
Working Capital	-	-3,480	-28,490	-17,493	-19,382	-37,478
Book Value Per Share	86.35	86.35	82.31	78.43	74.48	71.00
Tangible Book Value	113,270	113,270	107,810	102,624	97,091	92,398
Tangible Book Value Per Share	85.45	85.45	81.33	77.42	73.24	69.70
Land	-	33,935	33,780	33,750	26,622	27,367
Buildings	-	22,827	22,893	22,402	18,427	18,243
Machinery	-	255,780	248,427	242,203	243,545	237,851
Construction In Progress	-	1,746	1,404	1,025	1,336	1,676

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