Gujarat Fluorochemicals Limited (NSE: FLUOROCHEM)

Gujarat Fluorochemicals 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	2,230	1,984	1,610	1,529	115.62	165.91
Short-Term Investments	-	-	-	-	101.48	0.03
Trading Asset Securities	-	-	1.72	188.28	684.99	673.92
Cash & Short-Term Investments	2,230	1,984	1,612	1,717	902.09	839.86
Cash Growth	13.52%	23.14%	-6.17%	90.39%	7.41%	105.58%
Accounts Receivable	9,210	8,446	11,068	7,781	6,671	5,647
Other Receivables	10	4,088	4,193	3,542	1,739	3,622
Receivables	9,480	12,806	15,537	11,694	8,805	9,689
Inventory	15,820	15,713	14,854	9,473	8,639	8,128
Prepaid Expenses	-	197.45	226.61	161.03	93.88	91.27
Other Current Assets	6,760	3,334	2,750	1,337	795.04	521.81
Total Current Assets	34,290	34,035	34,979	24,381	19,235	19,270
Property, Plant & Equipment	55,300	53,174	42,207	31,738	27,380	26,965
Long-Term Investments	10	18.13	17.9	2,443	3,224	1,915
Other Intangible Assets	730	511.06	313.68	132.47	188.77	257.28
Long-Term Deferred Tax Assets	50	10.26	2.86	2.66	0.39	2,385
Other Long-Term Assets	4,600	4,592	6,193	10,079	9,651	9,795
Total Assets	94,980	92,341	83,714	68,780	59,687	60,670
Accounts Payable	4,950	5,189	6,910	5,135	4,318	3,671
Accrued Expenses	170	1,140	1,343	932.01	623.29	1,249
Short-Term Debt	-	15,552	12,407	9,703	10,202	10,417
Current Portion of Long-Term Debt	16,030	675	543.42	1,470	1,731	1,971
Current Portion of Leases	110	103.77	31.99	17.13	20.69	22.71
Current Income Taxes Payable	390	379.67	758.18	650.32	228.94	204.32
Other Current Liabilities	2,840	1,989	1,395	1,157	763.14	897.63
Total Current Liabilities	24,490	25,028	23,389	19,064	17,888	18,433
Long-Term Debt	4,800	3,731	1,832	4,354	3,921	4,787
Long-Term Leases	850	897.89	336.81	12.8	30.09	44.51
Long-Term Deferred Tax Liabilities	2,780	2,665	2,413	2,595	2,638	0.77
Other Long-Term Liabilities	670	251.51	253.51	216.32	218.32	182.3
Total Liabilities	33,590	32,977	28,507	26,478	24,897	23,620
Common Stock	110	109.85	109.85	109.85	109.85	109.85
Retained Earnings	-	57,665	53,558	41,055	33,402	35,587
Comprehensive Income & Other	61,280	1,588	1,539	1,386	1,417	1,460
Total Common Equity	61,390	59,363	55,207	42,551	34,928	37,156
Minority Interest	-	-	-	-248.42	-138.83	-106.9
Shareholders' Equity	61,390	59,363	55,207	42,303	34,789	37,049
Total Liabilities & Equity	94,980	92,341	83,714	68,780	59,687	60,670
Total Debt	21,790	20,960	15,151	15,557	15,905	17,242
Net Cash (Debt)	-19,560	-18,975	-13,540	-13,840	-15,003	-16,402
Net Cash Per Share	-178.12	-172.74	-123.26	-125.99	-136.58	-149.32
Filing Date Shares Outstanding	110.1	109.85	109.85	109.85	109.85	109.85
Total Common Shares Outstanding	110.1	109.85	109.85	109.85	109.85	109.85
Working Capital	9,800	9,007	11,590	5,317	1,347	837.81
Book Value Per Share	557.58	540.40	502.57	387.36	317.96	338.24
Tangible Book Value	60,660	58,852	54,894	42,419	34,739	36,899
Tangible Book Value Per Share	550.95	535.75	499.71	386.15	316.24	335.90
Land	-	51.96	51.96	4.69	4.69	4.69
Buildings	-	6,733	3,703	3,457	3,190	2,848
Machinery	-	49,531	39,000	32,080	28,853	27,905
Construction In Progress	-	10,913	11,424	6,798	4,001	3,184

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