Alivus Life Sciences Limited (NSE: GLS)

Alivus Life Sciences 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	4,463	3,014	2,838	5,122	1,156	99.98
Short-Term Investments	-	-	-	1.11	28.05	-
Cash & Short-Term Investments	4,463	3,014	2,838	5,123	1,184	99.98
Cash Growth	0.73%	6.20%	-44.59%	332.66%	1084.25%	385.10%
Accounts Receivable	7,751	7,654	8,068	6,735	6,195	6,386
Other Receivables	839.1	903.68	709.4	57.94	693.69	333.77
Receivables	8,590	8,558	8,777	6,793	6,889	6,720
Inventory	6,892	6,666	6,042	5,162	5,134	4,128
Prepaid Expenses	-	8.06	1.38	1.63	9.42	3.35
Other Current Assets	1,015	913.88	845.01	566.28	774.08	650.01
Total Current Assets	20,961	19,160	18,503	17,646	13,990	11,601
Property, Plant & Equipment	9,451	8,962	8,242	6,763	5,790	5,498
Long-Term Investments	0.77	0.77	0.77	0.77	0.77	0.77
Other Intangible Assets	172.7	148.53	180.01	103.8	79.11	71.68
Other Long-Term Assets	263.3	232.86	94.86	196.3	110.6	84.37
Total Assets	30,849	28,504	27,021	24,710	19,971	17,256
Accounts Payable	3,982	3,687	4,272	3,077	2,213	2,011
Accrued Expenses	138.45	385.91	361.1	447.76	417.55	310.49
Short-Term Debt	-	-	-	-	9,329	10,592
Current Portion of Leases	25.97	23.87	22.65	16.8	-	-
Current Income Taxes Payable	-	-	70.78	120.03	136.93	83.6
Current Unearned Revenue	-	52.58	19.43	-	-	-
Other Current Liabilities	491.27	238.76	219.21	178.19	118.2	78.06
Total Current Liabilities	4,637	4,388	4,965	3,840	12,214	13,075
Long-Term Leases	133.8	147.61	170.92	12.04	-	-
Long-Term Deferred Tax Liabilities	516.73	487.85	424.34	314.95	228.88	164.48
Total Liabilities	5,464	5,181	5,639	4,167	12,443	13,239
Common Stock	245.06	245.05	245.05	245.05	19.6	19.6
Additional Paid-In Capital	-	10,050	10,050	10,050	-	-
Retained Earnings	-	12,918	11,021	10,214	-	-
Comprehensive Income & Other	25,140	110.58	66.83	34.98	7,508	3,997
Shareholders' Equity	25,385	23,323	21,382	20,543	7,527	4,017
Total Liabilities & Equity	30,849	28,504	27,021	24,710	19,971	17,256
Total Debt	159.77	171.48	193.57	28.84	9,329	10,592
Net Cash (Debt)	4,303	2,843	2,645	5,094	-8,145	-10,492
Net Cash Growth	1.30%	7.49%	-48.08%	-	-	-
Net Cash Per Share	35.02	23.17	21.58	43.34	-75.55	-97.32
Filing Date Shares Outstanding	122.51	122.53	122.53	122.53	107.8	107.8
Total Common Shares Outstanding	122.51	122.53	122.53	122.53	107.8	107.8
Working Capital	16,323	14,772	13,538	13,806	1,776	-1,474
Book Value Per Share	207.20	190.35	174.51	167.66	69.82	37.26
Tangible Book Value	25,212	23,175	21,202	20,439	7,448	3,945
Tangible Book Value Per Share	205.79	189.14	173.04	166.81	69.09	36.60
Land	-	-	-	-	-	166.16
Buildings	-	3,164	3,017	2,235	2,119	1,867
Machinery	-	6,273	5,743	4,426	4,129	3,833
Construction In Progress	-	1,012	493.54	916.88	140.98	107.3

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