Gujarat Pipavav Port Limited (NSE: GPPL)

Gujarat Pipavav Port 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	11,106	236.58	157.71	3.62	63.42	189.7
Short-Term Investments	-	10,199	8,780	8,545	7,183	6,299
Cash & Short-Term Investments	11,106	10,436	8,938	8,549	7,246	6,489
Cash Growth	11.28%	16.76%	4.55%	17.98%	11.66%	21.69%
Accounts Receivable	479.02	576.66	856.2	519.95	482.99	478.33
Other Receivables	-	1.25	23.82	18.21	18.01	3.93
Receivables	482.42	583.72	884.75	544.5	505.91	487.03
Inventory	105.31	121.54	227.61	202.84	138.52	123.2
Prepaid Expenses	-	80.59	13.76	28.93	26.04	23.61
Other Current Assets	74.15	74.17	463.59	56.46	49.57	44.8
Total Current Assets	11,768	11,296	10,528	9,382	7,966	7,168
Property, Plant & Equipment	14,331	14,356	14,525	14,543	15,180	15,878
Long-Term Investments	3,276	3,211	3,154	2,941	2,900	2,864
Other Intangible Assets	19.09	27.49	8.84	13.17	20.67	3.95
Long-Term Deferred Charges	10.12	2.93	43.63	16.45	-	-
Other Long-Term Assets	501.77	472.24	433.6	433.05	423.86	376.97
Total Assets	29,906	29,365	28,693	27,328	26,490	26,291
Accounts Payable	501.47	603.99	659.43	444.61	339.45	298.41
Accrued Expenses	152.02	1,594	1,418	1,088	843.22	757.15
Current Portion of Leases	229.56	224.84	176.93	123.69	220.56	189.26
Current Income Taxes Payable	141.99	4.49	44.2	69.94	6.62	14.75
Current Unearned Revenue	-	132.58	109.58	147.99	218.47	219.66
Other Current Liabilities	3,185	1,155	487.69	549.73	587.91	377.09
Total Current Liabilities	4,210	3,714	2,896	2,424	2,216	1,856
Long-Term Leases	422.13	567.28	617.45	347.11	244.72	395.6
Long-Term Unearned Revenue	349.39	373.38	421.46	463.31	521.01	596.1
Long-Term Deferred Tax Liabilities	1,602	1,437	1,407	1,451	1,007	493.97
Other Long-Term Liabilities	117.75	106.21	218.22	181.91	69.2	34.47
Total Liabilities	6,717	6,232	5,585	4,893	4,098	3,409
Common Stock	4,834	4,834	4,834	4,834	4,834	4,834
Additional Paid-In Capital	-	14,289	14,289	14,289	14,289	14,289
Retained Earnings	-	4,010	3,984	3,312	3,269	3,759
Comprehensive Income & Other	18,355	-	-	-	-	-
Shareholders' Equity	23,189	23,133	23,107	22,435	22,392	22,883
Total Liabilities & Equity	29,906	29,365	28,693	27,328	26,490	26,291
Total Debt	651.69	792.12	794.38	470.8	465.28	584.86
Net Cash (Debt)	10,454	9,644	8,144	8,078	6,781	5,904
Net Cash Growth	14.86%	18.42%	0.81%	19.14%	14.84%	10.72%
Net Cash Per Share	21.63	19.95	16.85	16.71	14.03	12.21
Filing Date Shares Outstanding	483.9	483.44	483.44	483.44	483.44	483.44
Total Common Shares Outstanding	483.9	483.44	483.44	483.44	483.44	483.44
Working Capital	7,558	7,581	7,632	6,958	5,750	5,311
Book Value Per Share	47.92	47.85	47.80	46.41	46.32	47.33
Tangible Book Value	23,170	23,106	23,099	22,422	22,371	22,879
Tangible Book Value Per Share	47.88	47.79	47.78	46.38	46.27	47.32
Land	-	320.37	320.37	320.37	320.37	321.85
Buildings	-	6,381	5,785	5,768	5,557	5,508
Machinery	-	14,074	13,978	13,860	13,753	13,731
Construction In Progress	-	802.3	901.91	473.89	527.77	56.96

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