Elecon Engineering Company Limited (NSE: ELECON)

ELECON 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	2,351	1,097	823.5	843.62	961.45	772.81
Short-Term Investments	2,965	1,651	1,273	28.24	446.47	250.79
Trading Asset Securities	-	2,033	190.6	-	-	-
Cash & Short-Term Investments	5,317	4,781	2,287	871.86	1,408	1,024
Cash Growth	49.03%	109.07%	162.29%	-38.07%	37.55%	37.29%
Accounts Receivable	4,487	4,454	3,468	4,782	6,991	7,663
Other Receivables	357.1	91.6	91.6	101.42	103.24	77.95
Receivables	4,844	4,546	3,560	4,884	7,094	7,799
Inventory	2,666	2,297	2,788	2,617	2,502	3,066
Prepaid Expenses	-	126.2	167.2	154.88	158.08	152.25
Other Current Assets	444.4	420.1	74.7	338.3	173.81	317.21
Total Current Assets	13,271	12,171	8,876	8,865	11,336	12,358
Property, Plant & Equipment	6,702	6,226	6,085	5,934	6,077	6,553
Long-Term Investments	968.2	841	576.1	542.38	534.36	525.42
Goodwill	1,019	1,018	1,028	1,057	1,071	989
Other Intangible Assets	250	199.5	175.5	153.13	179.76	195.24
Long-Term Deferred Tax Assets	9.6	9.2	20.9	38.43	50.17	56.13
Other Long-Term Assets	1,255	775.9	557.6	594.93	679.01	672.29
Total Assets	23,475	21,240	17,320	17,185	19,927	21,350
Accounts Payable	2,107	1,940	1,958	2,704	4,243	5,193
Accrued Expenses	-	618.8	338.9	99.75	157.54	67.57
Short-Term Debt	-	-	-	742.55	1,493	2,551
Current Portion of Long-Term Debt	-	-	-	61	194.88	184.71
Current Portion of Leases	194.4	110.5	111.9	187.61	166.41	148.55
Current Income Taxes Payable	62.6	78.8	52.7	204.78	169.66	181.28
Current Unearned Revenue	-	1,048	812.4	1,156	1,697	292.02
Other Current Liabilities	2,017	196.8	150.8	239.35	266.78	1,533
Total Current Liabilities	4,381	3,993	3,425	5,395	8,389	10,152
Long-Term Debt	-	-	-	196.63	1,174	1,464
Long-Term Leases	985.7	594.1	403.9	324.18	322.91	485.46
Long-Term Unearned Revenue	184.5	184.5	107.6	-	-	-
Long-Term Deferred Tax Liabilities	252.3	255.5	263.5	277.2	302.44	79.33
Other Long-Term Liabilities	126.8	57.5	87.1	91.26	33.66	20.49
Total Liabilities	5,931	5,200	4,529	6,682	10,735	12,808
Common Stock	224.4	224.4	224.4	224.4	224.4	224.4
Additional Paid-In Capital	-	287.8	287.8	287.81	287.81	287.81
Retained Earnings	-	15,323	12,095	9,869	8,279	7,670
Comprehensive Income & Other	17,320	205.3	184.1	120.77	401.16	359.41
Total Common Equity	17,544	16,040	12,791	10,502	9,192	8,542
Shareholders' Equity	17,544	16,040	12,791	10,502	9,192	8,542
Total Liabilities & Equity	23,475	21,240	17,320	17,185	19,927	21,350
Total Debt	1,180	704.6	515.8	1,512	3,351	4,834
Net Cash (Debt)	4,137	4,077	1,771	-640.11	-1,943	-3,811
Net Cash Growth	32.89%	130.18%	-	-	-	-
Net Cash Per Share	18.43	18.17	7.89	-2.85	-8.66	-16.98
Filing Date Shares Outstanding	224.35	224.4	224.4	224.4	224.4	224.4
Total Common Shares Outstanding	224.35	224.4	224.4	224.4	224.4	224.4
Working Capital	8,890	8,177	5,451	3,470	2,948	2,206
Book Value Per Share	78.20	71.48	57.00	46.80	40.96	38.07
Tangible Book Value	16,275	14,823	11,587	9,293	7,942	7,358
Tangible Book Value Per Share	72.54	66.06	51.64	41.41	35.39	32.79
Land	-	2,777	2,743	2,743	2,745	2,745
Buildings	-	893.7	768.7	756.31	750.35	766.21
Machinery	-	5,120	5,046	4,811	5,190	5,201
Construction In Progress	-	9.1	1.2	5.12	3.1	4.05

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