Crest Ventures Limited (NSE: CREST)

Crest Ventures 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	428.74	1,036	368.5	103.95	110.98	30.13
Short-Term Investments	-	-	-	-	-	8.4
Trading Asset Securities	-	-	-	-	177.35	78.35
Cash & Short-Term Investments	428.74	1,036	368.5	103.95	288.33	116.88
Cash Growth	-12.37%	181.11%	254.51%	-63.95%	146.69%	-43.94%
Accounts Receivable	35.94	38.46	67.5	45.28	38.79	57.96
Other Receivables	-	36.64	43.42	46.97	19.87	34.2
Receivables	5,306	5,661	4,347	1,728	1,793	2,134
Inventory	1,012	868.36	635.89	450.14	216.15	86.58
Prepaid Expenses	-	-	-	-	6.47	8.05
Other Current Assets	40.91	-	-	-	72.99	67.34
Total Current Assets	6,788	7,565	5,351	2,282	2,377	2,413
Property, Plant & Equipment	130.16	102.59	124.39	109.95	19.26	41.32
Long-Term Investments	3,892	3,159	2,861	4,925	4,232	3,901
Goodwill	35.93	35.93	-	-	-	-
Other Intangible Assets	1.58	1.93	2.32	1.39	1.4	1.66
Long-Term Deferred Tax Assets	13.83	12.9	36.57	52.2	64.05	101.24
Long-Term Deferred Charges	-	-	-	-	-	0.43
Other Long-Term Assets	3,372	2,831	3,459	1,176	415.41	372.74
Total Assets	14,233	13,709	11,834	8,547	7,109	6,831
Accounts Payable	76.05	39.17	20.01	24.83	20.26	10.55
Accrued Expenses	-	-	-	-	25.15	12.76
Current Portion of Long-Term Debt	-	-	-	-	86.6	49.09
Current Income Taxes Payable	18.36	14.23	176.61	30.57	33.51	37.71
Other Current Liabilities	-	-	-	1,886	604.54	395.55
Total Current Liabilities	94.41	53.4	196.62	1,941	770.05	505.66
Long-Term Debt	1,668	2,034	1,726	575.55	498.76	519.04
Long-Term Leases	45.18	13.17	23.62	37.19	5.19	21.92
Long-Term Deferred Tax Liabilities	86.78	6.72	0.39	-	-	-
Other Long-Term Liabilities	298.02	253.2	103.13	88.27	33.27	49.95
Total Liabilities	2,193	2,360	2,050	2,643	1,329	1,117
Common Stock	281.97	281.97	281.97	284.5	284.5	284.5
Additional Paid-In Capital	-	-	-	-	2,216	2,216
Retained Earnings	-	-	-	-	3,224	3,209
Comprehensive Income & Other	11,513	10,764	9,502	5,620	55.27	4.69
Total Common Equity	11,795	11,046	9,784	5,904	5,780	5,714
Minority Interest	245.18	302.21	0.01	-	-	-
Shareholders' Equity	12,041	11,348	9,784	5,904	5,780	5,714
Total Liabilities & Equity	14,233	13,709	11,834	8,547	7,109	6,831
Total Debt	1,713	2,047	1,750	612.74	590.55	590.05
Net Cash (Debt)	-1,285	-1,011	-1,381	-508.8	-302.22	-473.17
Net Cash Per Share	-45.15	-35.54	-48.55	-17.87	-10.62	-16.63
Filing Date Shares Outstanding	28.21	28.2	28.2	28.45	28.45	28.45
Total Common Shares Outstanding	28.21	28.2	28.2	28.45	28.45	28.45
Working Capital	6,693	7,512	5,155	340.37	1,607	1,907
Book Value Per Share	418.05	391.75	346.99	207.53	203.16	200.83
Tangible Book Value	11,758	11,008	9,782	5,903	5,778	5,712
Tangible Book Value Per Share	416.73	390.41	346.91	207.48	203.11	200.77
Buildings	-	-	-	-	1.75	1.75
Machinery	-	-	-	-	70.22	70.18
Leasehold Improvements	-	-	-	-	3.51	3.5

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