ESAB India Limited (NSE: ESABINDIA)

ESAB India 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	-	383.6	334.4	212	185.7	186.8
Short-Term Investments	-	89.8	165.1	149.6	1.5	649.5
Trading Asset Securities	-	-	-	310.1	410.9	698.3
Cash & Short-Term Investments	473.4	473.4	499.5	671.7	598.1	1,535
Cash Growth	-0.46%	-5.23%	-25.64%	12.31%	-61.03%	109.27%
Accounts Receivable	-	1,888	1,523	1,376	988.2	846
Other Receivables	-	12.1	4.7	4.8	19.8	48.8
Receivables	-	1,900	1,528	1,381	1,188	894.8
Inventory	-	1,113	1,234	1,049	734.9	784.1
Prepaid Expenses	-	34.4	33.4	27	24.5	24.7
Other Current Assets	-	567.3	217	234	366.2	353.6
Total Current Assets	-	4,088	3,512	3,363	2,912	3,592
Property, Plant & Equipment	-	1,277	1,120	919	914.6	914.8
Long-Term Investments	-	4.4	1.5	1.5	-	-
Other Intangible Assets	-	18.3	26	6.1	6.9	14.7
Long-Term Deferred Tax Assets	-	19.8	10.8	16.2	14.5	15.3
Other Long-Term Assets	-	102.1	70.6	55.7	34.2	46.3
Total Assets	-	5,510	4,740	4,361	3,882	4,583
Accounts Payable	-	1,334	1,518	1,438	963.9	881.2
Accrued Expenses	-	95.2	201.9	224.7	124	109.4
Current Portion of Leases	-	10.7	5.4	20	14.6	12.8
Current Income Taxes Payable	-	27	40.2	10.7	0.5	17
Current Unearned Revenue	-	-	-	21.5	-	-
Other Current Liabilities	-	874.4	270.7	140.2	117.6	114
Total Current Liabilities	-	2,342	2,036	1,855	1,221	1,134
Long-Term Leases	-	35	34.7	6.8	19.3	34
Other Long-Term Liabilities	-	39.2	43.1	31.5	20.3	15
Total Liabilities	-	2,449	2,137	1,919	1,290	1,205
Common Stock	-	153.9	153.9	153.9	153.9	153.9
Additional Paid-In Capital	-	93.2	93.2	93.2	93.2	93.2
Retained Earnings	-	2,804	2,346	2,185	2,335	3,120
Comprensive Income & Other	-	10	10	10	10	10
Shareholders' Equity	3,061	3,061	2,603	2,442	2,592	3,378
Total Liabilities & Equity	-	5,510	4,740	4,361	3,882	4,583
Total Debt	45.7	45.7	40.1	26.8	33.9	46.8
Net Cash (Debt)	427.7	427.7	459.4	644.9	564.2	1,488
Net Cash Growth	-1.79%	-6.90%	-28.76%	14.30%	-62.08%	102.89%
Net Cash Per Share	27.79	27.79	29.84	41.90	36.65	96.65
Filing Date Shares Outstanding	15.39	15.39	15.39	15.39	15.39	15.39
Total Common Shares Outstanding	15.39	15.39	15.39	15.39	15.39	15.39
Working Capital	-	1,746	1,475	1,508	1,691	2,457
Book Value Per Share	198.83	198.83	169.08	158.66	168.40	219.42
Tangible Book Value	3,042	3,042	2,577	2,436	2,585	3,363
Tangible Book Value Per Share	197.64	197.64	167.39	158.26	167.95	218.46
Land	-	22.7	22.7	22.7	22.7	22.7
Buildings	-	500.6	348.3	335.2	316.8	289.5
Machinery	-	1,429	1,163	1,069	987.8	872.1
Construction In Progress	-	42.9	196.1	28.5	25.1	65.3

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