Ion Exchange (India) Limited (NSE: IONEXCHANG)

Ion Exchange (India) 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	4,902	1,536	1,754	1,691	1,972	1,015
Short-Term Investments	5.3	2,158	1,643	1,689	1,390	1,048
Trading Asset Securities	-	5.36	3.17	3.17	2.37	1.11
Cash & Short-Term Investments	4,907	3,700	3,400	3,382	3,365	2,063
Cash Growth	-10.96%	8.81%	0.52%	0.52%	63.08%	55.68%
Accounts Receivable	9,816	9,910	7,371	5,077	4,490	5,019
Other Receivables	-	153.8	144.06	128.17	106.06	237.32
Receivables	9,915	10,143	7,668	5,406	4,738	5,429
Inventory	2,963	2,365	2,223	1,810	1,276	1,345
Prepaid Expenses	-	134.86	128.62	114.59	70.75	70.05
Other Current Assets	2,352	3,164	2,860	2,756	2,480	2,385
Total Current Assets	20,137	19,506	16,279	13,469	11,930	11,293
Property, Plant & Equipment	4,822	4,008	2,469	2,016	1,935	1,953
Long-Term Investments	123.4	116.96	95.18	83.44	42.72	44.57
Goodwill	102.1	102.06	86.31	86.31	86.31	86.31
Other Intangible Assets	182.5	162.19	17.83	19.27	21.58	15.93
Long-Term Accounts Receivable	8.7	41.78	45.2	45.4	45.42	62.46
Long-Term Deferred Tax Assets	94.3	84.58	115.98	93.4	53.49	14.83
Other Long-Term Assets	776.4	471.79	292.4	441.73	318.34	234.75
Total Assets	26,246	24,494	19,401	16,254	14,433	13,823
Accounts Payable	6,660	6,946	5,513	5,235	5,353	4,936
Accrued Expenses	-	728.85	598.52	482.1	430.14	351.74
Short-Term Debt	-	122.17	274.87	268.99	325.92	722.51
Current Portion of Long-Term Debt	419.5	163.1	93.22	94.64	108.42	108.52
Current Portion of Leases	54.2	37.96	33.34	42.36	61.03	97.5
Current Income Taxes Payable	109.5	60.17	59.17	150.13	257.63	171.26
Current Unearned Revenue	-	2,347	1,841	728.42	1,109	943.6
Other Current Liabilities	5,850	2,186	2,101	2,272	1,342	2,281
Total Current Liabilities	13,093	12,591	10,514	9,273	8,988	9,611
Long-Term Debt	1,526	1,091	156.76	117.21	79.5	187.53
Long-Term Leases	157.1	110.35	34.15	29.02	48.39	105.74
Long-Term Deferred Tax Liabilities	92.9	93.12	7.74	2.4	-	4.61
Other Long-Term Liabilities	138.9	149.44	92.33	94.17	89.87	104.96
Total Liabilities	15,270	14,296	11,043	9,706	9,376	10,171
Common Stock	142.3	142.29	142.29	142.29	142.29	142.29
Additional Paid-In Capital	-	833.48	833.48	833.48	833.48	833.48
Retained Earnings	-	9,422	7,583	5,809	4,316	2,880
Treasury Stock	-	-281.26	-281.26	-281.26	-281.26	-280.83
Comprehensive Income & Other	10,818	62.79	57.59	52.79	47.85	56.68
Total Common Equity	10,960	10,179	8,335	6,557	5,058	3,631
Minority Interest	16.1	19	23.09	-8.27	-1.25	20.26
Shareholders' Equity	10,976	10,198	8,358	6,548	5,057	3,652
Total Liabilities & Equity	26,246	24,494	19,401	16,254	14,433	13,823
Total Debt	2,157	1,524	592.33	552.22	623.26	1,222
Net Cash (Debt)	2,750	2,176	2,808	2,830	2,742	841.5
Net Cash Growth	-39.06%	-22.51%	-0.79%	3.24%	225.79%	267.77%
Net Cash Per Share	23.20	18.35	23.68	23.87	23.13	7.21
Filing Date Shares Outstanding	118.55	122.93	122.93	122.93	118.55	118.6
Total Common Shares Outstanding	118.55	122.93	122.93	122.93	118.55	118.6
Working Capital	7,044	6,916	5,766	4,196	2,942	1,682
Book Value Per Share	92.45	82.80	67.80	53.34	42.67	30.62
Tangible Book Value	10,675	9,915	8,231	6,451	4,951	3,529
Tangible Book Value Per Share	90.05	80.65	66.95	52.48	41.76	29.76
Land	-	391.45	36.78	34.26	34.26	34.26
Buildings	-	1,264	831.6	784.68	773.99	705.56
Machinery	-	2,666	1,908	1,502	1,367	1,217
Construction In Progress	-	606.8	419.47	200.36	145.98	115.08

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