CSL Finance Limited (NSE: CSLFINANCE)

CSL Finance 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	527.13	540.87	403.65	130.25	176.22	121.53
Short-Term Investments	-	89.4	53.06	31.25	31.41	30.18
Cash & Short-Term Investments	527.13	630.27	456.71	161.51	207.64	151.71
Cash Growth	48.48%	38.00%	182.78%	-22.22%	36.86%	57.86%
Other Receivables	-	20.11	2.89	0.76	1.02	0.33
Receivables	10,252	9,113	7,235	5,079	3,218	3,110
Prepaid Expenses	-	5.09	0.82	0.73	4.92	0.56
Other Current Assets	12.94	16.72	8.12	9.31	5.68	16.48
Total Current Assets	10,792	9,765	7,700	5,251	3,436	3,279
Property, Plant & Equipment	75.15	68.25	69.74	56.77	28.78	32.74
Other Intangible Assets	8.66	8.55	4.22	1.75	0.03	0.23
Long-Term Deferred Tax Assets	10.75	10.53	11.72	11.67	8.28	11.21
Other Long-Term Assets	65.7	1.31	1.34	1.37	1.94	1.83
Total Assets	10,952	9,853	7,787	5,322	3,475	3,325
Accrued Expenses	-	29.1	21.12	16.13	11.69	1.46
Short-Term Debt	-	141.87	314.66	178.28	373.29	554.66
Current Portion of Long-Term Debt	-	2,008	1,209	271.99	18.03	294.7
Current Portion of Leases	-	4.74	3.7	2.44	2.02	4.34
Current Income Taxes Payable	23.16	0.74	22.45	12.07	20.17	5.39
Current Unearned Revenue	-	-	-	-	-	0.05
Other Current Liabilities	-	3.61	2.72	1.68	4.77	0.83
Total Current Liabilities	23.16	2,188	1,574	482.58	429.97	861.43
Long-Term Debt	5,745	2,885	2,569	1,602	434.72	109.89
Long-Term Leases	24.2	12.39	14.02	14.04	15.5	16.11
Other Long-Term Liabilities	102.53	20.05	5.79	7.53	3.14	11.8
Total Liabilities	5,895	5,105	4,162	2,107	883.33	999.22
Common Stock	224.56	224.36	202.38	202.32	61.33	60.98
Additional Paid-In Capital	-	1,274	731.37	730.94	579.42	571.88
Retained Earnings	-	3,215	2,239	2,114	1,878	1,657
Comprehensive Income & Other	4,833	35.25	452.33	167.24	73.24	35.35
Shareholders' Equity	5,057	4,748	3,625	3,215	2,592	2,326
Total Liabilities & Equity	10,952	9,853	7,787	5,322	3,475	3,325
Total Debt	5,769	5,052	4,110	2,069	843.56	979.7
Net Cash (Debt)	-5,242	-4,421	-3,653	-1,907	-635.92	-827.99
Net Cash Per Share	-224.63	-197.46	-171.31	-101.05	-34.64	-45.06
Filing Date Shares Outstanding	22.77	22.44	20.24	20.3	18.4	18.3
Total Common Shares Outstanding	22.77	22.44	20.24	20.3	18.4	18.3
Working Capital	10,769	7,577	6,127	4,768	3,006	2,417
Book Value Per Share	222.07	211.63	179.13	158.35	140.87	127.11
Tangible Book Value	5,049	4,740	3,621	3,213	2,592	2,325
Tangible Book Value Per Share	221.69	211.25	178.92	158.26	140.87	127.10
Buildings	-	22.02	20.43	20.43	-	-
Machinery	-	45.64	41.91	27.63	17.95	16.87
Leasehold Improvements	-	3.08	3.08	3.08	3.08	3.08

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