Elgi Equipments Limited (NSE: ELGIEQUIP)

Elgi Equipments 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	6,434	2,295	1,247	1,163	1,278	455.1
Short-Term Investments	-	5,100	4,430	1,363	1,530	762.8
Cash & Short-Term Investments	6,434	7,395	5,677	2,527	2,808	1,218
Cash Growth	1.93%	30.26%	124.66%	-10.01%	130.56%	8.10%
Accounts Receivable	6,232	6,031	5,507	4,719	3,997	3,468
Other Receivables	-	199.11	99.34	64.64	84.25	69.52
Receivables	6,291	6,282	5,652	4,812	4,142	3,607
Inventory	6,863	6,222	6,024	4,831	3,427	3,434
Prepaid Expenses	-	216.84	219.57	180.13	148.48	124.63
Other Current Assets	1,227	1,077	665.6	985.24	807.81	584.97
Total Current Assets	20,815	21,192	18,237	13,335	11,333	8,968
Property, Plant & Equipment	3,536	3,588	3,485	3,122	3,243	3,485
Long-Term Investments	442.03	408.73	369.96	308.95	237.67	124.35
Goodwill	2,097	2,053	2,033	1,915	1,879	1,855
Other Intangible Assets	253.51	277.62	337.68	402.02	470.98	532.08
Long-Term Deferred Tax Assets	348.79	344.54	311.84	174.7	145.62	160.61
Other Long-Term Assets	255.84	279.17	179.81	314	303.35	350.25
Total Assets	27,814	28,209	25,016	19,649	17,667	15,551
Accounts Payable	3,293	3,454	3,138	3,187	2,889	2,088
Accrued Expenses	-	1,094	1,093	827.04	674.48	555.09
Short-Term Debt	-	5,257	4,682	2,892	2,891	2,871
Current Portion of Long-Term Debt	4,431	151.81	188.59	246.48	288.24	145
Current Portion of Leases	239.11	232.87	201.03	164.64	159.41	105.57
Current Income Taxes Payable	84.44	72.92	228.31	259.07	198.7	-
Current Unearned Revenue	-	375.71	335.62	242.97	193.76	201.26
Other Current Liabilities	1,704	401.69	344.37	241.46	189.93	336.69
Total Current Liabilities	9,752	11,040	10,211	8,060	7,485	6,303
Long-Term Debt	106.3	195.87	216.13	583.75	838.06	1,064
Long-Term Leases	438.32	543.07	479.77	478.6	504.2	333.94
Long-Term Deferred Tax Liabilities	104.79	137.81	224.53	59.46	20.78	39.76
Other Long-Term Liabilities	184.23	111.81	106.52	86.8	71.01	72.56
Total Liabilities	10,585	12,098	11,304	9,324	8,968	7,861
Common Stock	316.91	316.91	316.91	316.91	316.91	158.45
Additional Paid-In Capital	-	250.92	250.92	250.92	250.92	409.37
Retained Earnings	-	15,114	12,601	9,270	7,670	6,633
Treasury Stock	-	-300.5	-97.86	-112.74	-55.44	-11.4
Comprehensive Income & Other	16,912	729.58	640.29	600.08	516.23	500.14
Shareholders' Equity	17,228	16,111	13,712	10,325	8,699	7,690
Total Liabilities & Equity	27,814	28,209	25,016	19,649	17,667	15,551
Total Debt	5,214	6,381	5,768	4,366	4,681	4,520
Net Cash (Debt)	1,220	1,014	-90.89	-1,839	-1,873	-3,302
Net Cash Per Share	3.86	3.21	-0.29	-5.81	-5.92	-10.43
Filing Date Shares Outstanding	316.38	316.18	316.43	316.31	316.31	316.68
Total Common Shares Outstanding	316.38	316.18	316.43	316.31	316.31	316.68
Working Capital	11,064	10,152	8,026	5,275	3,848	2,666
Book Value Per Share	54.45	50.95	43.33	32.64	27.50	24.28
Tangible Book Value	14,878	13,780	11,341	8,008	6,349	5,303
Tangible Book Value Per Share	47.03	43.58	35.84	25.32	20.07	16.74
Land	-	608.65	610.05	407.77	407.35	598.89
Buildings	-	1,415	1,373	1,327	1,322	1,384
Machinery	-	4,509	4,170	3,578	3,283	3,089
Construction In Progress	-	95.29	27.86	68.16	41.23	37.21

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