IOL Chemicals and Pharmaceuticals Limited (NSE:IOLCP)

Ligand Pharmaceuticals Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	2,082	76.9	13.9	32.3	323.4
Short-Term Investments	33	1,071	170.2	1,163	3,041
Trading Asset Securities	-	2.9	2.3	2.2	2
Cash & Short-Term Investments	2,115	1,151	186.4	1,197	3,366
Cash Growth	83.79%	517.22%	-84.43%	-64.43%	157.34%
Accounts Receivable	5,137	4,712	5,053	4,698	3,003
Other Receivables	3.4	176.4	231.5	231.2	334.5
Receivables	5,140	4,899	5,292	4,934	3,340
Inventory	3,606	4,248	3,255	4,099	2,952
Prepaid Expenses	-	134.2	82	78.9	50.6
Other Current Assets	652.4	766.1	388.7	499.4	514.8
Total Current Assets	11,513	11,198	9,204	10,808	10,223
Property, Plant & Equipment	11,792	10,214	8,326	6,625	5,604
Long-Term Investments	252.9	657.5	2,482	2,037	196.8
Other Intangible Assets	134.6	126.1	88.9	33.5	2.1
Other Long-Term Assets	128	248.8	121.4	119.3	74.9
Total Assets	23,821	22,444	20,221	19,623	16,101
Accounts Payable	4,276	4,692	3,142	4,093	2,388
Accrued Expenses	19.7	110.4	152.3	143.3	276.1
Short-Term Debt	1,170	327.6	796.3	427.5	-
Current Portion of Leases	-	-	1.8	10.2	9
Current Income Taxes Payable	-	-	-	-	46.6
Current Unearned Revenue	-	1	1.1	3.6	1.3
Other Current Liabilities	633.4	469.2	468.9	456.5	184.2
Total Current Liabilities	6,099	5,600	4,563	5,134	2,906
Long-Term Leases	-	-	-	1.8	18.3
Long-Term Unearned Revenue	-	0.4	1.4	2.5	3.8
Long-Term Deferred Tax Liabilities	778.1	661.4	563.6	531.8	532.2
Other Long-Term Liabilities	66.9	12.7	15.2	19.4	16.7
Total Liabilities	6,944	6,329	5,144	5,700	3,497
Common Stock	587.1	587.1	587.1	587.1	587.1
Additional Paid-In Capital	-	2,257	2,257	2,257	2,257
Retained Earnings	-	13,245	12,194	11,038	9,713
Comprehensive Income & Other	16,290	26	38.9	40.9	46.9
Shareholders' Equity	16,877	16,115	15,077	13,923	12,604
Total Liabilities & Equity	23,821	22,444	20,221	19,623	16,101
Total Debt	1,170	327.6	798.1	439.5	27.3
Net Cash (Debt)	944.1	822.9	-611.7	757.8	3,339
Net Cash Growth	14.73%	-	-	-77.30%	368.16%
Net Cash Per Share	3.21	2.80	-2.08	2.58	11.45
Filing Date Shares Outstanding	293.64	293.53	293.53	293.53	293.53
Total Common Shares Outstanding	293.64	293.53	293.53	293.53	293.53
Working Capital	5,414	5,598	4,641	5,674	7,317
Book Value Per Share	57.47	54.90	51.37	47.43	42.94
Tangible Book Value	16,742	15,989	14,988	13,889	12,602
Tangible Book Value Per Share	57.01	54.47	51.06	47.32	42.93
Land	-	1,412	704.4	560.7	422.7
Buildings	-	1,487	1,369	1,001	876.9
Machinery	-	9,320	7,848	6,034	5,431
Construction In Progress	-	998.3	814	1,020	482.7

Source: S&P Global Market Intelligence. Standard template. Financial Sources.