Five-Star Business Finance Limited (NSE: FIVESTAR)

FIVESTAR 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	13,310	16,717	15,809	6,132	12,672	2,898
Long-Term Investments	3,037	1,077	1,446	2,482	-	-
Trading Asset Securities	61.81	43.45	34.61	-	-	-
Loans & Lease Receivables	110,010	96,851	68,222	51,024	43,587	38,308
Other Receivables	-	495.17	264.05	134.09	10.48	16.15
Property, Plant & Equipment	637.88	546.16	438.92	319.26	229.82	259.41
Other Intangible Assets	84.54	96.85	9.77	8.87	19.03	19.28
Other Current Assets	33.18	293.27	198.42	2,822	1,035	1,734
Long-Term Deferred Tax Assets	884.59	727.33	533.26	466.67	369.89	282.3
Other Long-Term Assets	141.1	41.22	72.53	42.15	12.52	14.73
Total Assets	128,199	116,888	87,028	63,431	57,936	43,532
Accounts Payable	269.39	253.74	200.9	130.03	74.69	66.24
Accrued Expenses	100.44	883.53	557.41	345.8	233.53	193.57
Short-Term Debt	4.49	14.14	8.52	90.45	19.66	-
Current Portion of Long-Term Debt	-	15,591	14,460	12,005	10,438	6,322
Long-Term Debt	68,795	47,559	28,005	13,507	23,794	17,315
Long-Term Leases	-	359.99	298.61	211.33	152.94	155.53
Current Income Taxes Payable	427.44	174.89	53.99	-	-	7.48
Other Current Liabilities	-	-	-	0.26	0.4	0.55
Pension & Post-Retirement Benefits	-	80.89	38.43	33.96	25.48	24.71
Other Long-Term Liabilities	1,370	8.67	10.81	3.56	15.39	0.73
Total Liabilities	70,967	64,926	43,633	26,327	34,754	24,086
Common Stock	292.48	292.45	291.37	291.34	256.45	255.82
Additional Paid-In Capital	-	23,416	23,144	23,136	13,923	13,907
Retained Earnings	-	27,723	19,369	13,345	8,822	5,240
Comprehensive Income & Other	56,940	530.29	591.22	331.08	179.53	42.83
Shareholders' Equity	57,233	51,962	43,395	37,104	23,182	19,446
Total Liabilities & Equity	128,199	116,888	87,028	63,431	57,936	43,532
Total Debt	68,800	63,525	42,771	25,814	34,405	23,792
Net Cash (Debt)	-55,428	-46,764	-26,928	-19,682	-21,733	-20,895
Net Cash Per Share	-188.05	-158.85	-91.44	-69.08	-82.37	-80.32
Filing Date Shares Outstanding	292.51	292.45	291.37	282.01	256.18	258.49
Total Common Shares Outstanding	292.51	292.45	291.37	282.01	256.18	258.49
Working Capital	122,613	97,482	69,247	47,541	46,538	36,366
Book Value Per Share	195.66	177.68	148.94	131.57	90.49	75.23
Tangible Book Value	57,148	51,865	43,386	37,095	23,163	19,427
Tangible Book Value Per Share	195.37	177.35	148.90	131.54	90.42	75.15

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