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	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	597.8	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	597.8	473.4	499.5	671.7	598.1	1,535
Cash Growth	-6.20%	-5.23%	-25.64%	12.31%	-61.03%	109.27%
Accounts Receivable	1,969	1,888	1,523	1,376	988.2	846
Other Receivables	-	12.1	4.7	4.8	19.8	48.8
Receivables	1,969	1,900	1,528	1,381	1,188	894.8
Inventory	1,303	1,113	1,234	1,049	734.9	784.1
Prepaid Expenses	-	34.4	33.4	27	24.5	24.7
Other Current Assets	194.6	567.3	217	234	366.2	353.6
Total Current Assets	4,063	4,088	3,512	3,363	2,912	3,592
Property, Plant & Equipment	1,316	1,277	1,120	919	914.6	914.8
Long-Term Investments	224.7	4.4	1.5	1.5	-	-
Other Intangible Assets	28.4	18.3	26	6.1	6.9	14.7
Long-Term Deferred Tax Assets	10.5	19.8	10.8	16.2	14.5	15.3
Other Long-Term Assets	84.4	102.1	70.6	55.7	34.2	46.3
Total Assets	5,727	5,510	4,740	4,361	3,882	4,583
Accounts Payable	1,564	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	6.3	10.7	5.4	20	14.6	12.8
Current Income Taxes Payable	20.9	27	40.2	10.7	0.5	17
Current Unearned Revenue	-	-	-	21.5	-	-
Other Current Liabilities	551.6	874.4	270.7	140.2	117.6	114
Total Current Liabilities	2,143	2,342	2,036	1,855	1,221	1,134
Long-Term Leases	36.3	35	34.7	6.8	19.3	34
Other Long-Term Liabilities	73	39.2	43.1	31.5	20.3	15
Total Liabilities	2,253	2,449	2,137	1,919	1,290	1,205
Common Stock	153.9	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
Comprehensive Income & Other	3,321	10	10	10	10	10
Shareholders' Equity	3,475	3,061	2,603	2,442	2,592	3,378
Total Liabilities & Equity	5,727	5,510	4,740	4,361	3,882	4,583
Total Debt	42.6	45.7	40.1	26.8	33.9	46.8
Net Cash (Debt)	555.2	427.7	459.4	644.9	564.2	1,488
Net Cash Growth	-7.51%	-6.90%	-28.76%	14.30%	-62.08%	102.89%
Net Cash Per Share	36.07	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	1,920	1,746	1,475	1,508	1,691	2,457
Book Value Per Share	225.76	198.83	169.08	158.66	168.40	219.42
Tangible Book Value	3,447	3,042	2,577	2,436	2,585	3,363
Tangible Book Value Per Share	223.91	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.