Ipca Laboratories Limited (NSE: IPCALAB)

Ipca Laboratories 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	2,970	2,089	12,579	2,752	1,660	584.6
Short-Term Investments	6,062	869.5	5,950	3,657	1,991	1,212
Trading Asset Securities	-	5,584	3,233	7,193	3,938	2,383
Cash & Short-Term Investments	9,032	8,543	21,761	13,602	7,589	4,179
Cash Growth	-3.30%	-60.74%	59.98%	79.24%	81.61%	12.46%
Accounts Receivable	18,136	16,946	9,961	9,180	8,157	8,993
Other Receivables	-	2,056	1,865	2,088	1,958	1,724
Receivables	18,552	19,096	11,859	11,372	10,128	10,746
Inventory	25,182	24,696	17,434	18,580	15,948	13,231
Prepaid Expenses	-	482.9	311.9	188.6	187.4	146.2
Other Current Assets	4,041	2,572	527.1	829.7	517.7	255.2
Total Current Assets	56,807	55,389	51,893	44,572	34,370	28,557
Property, Plant & Equipment	47,764	46,631	26,946	25,026	21,465	19,933
Long-Term Investments	3,375	3,036	3,027	2,699	1,114	713.1
Goodwill	905.8	905.8	381.4	388.4	466	624.4
Other Intangible Assets	1,406	1,426	1,591	1,672	1,142	1,363
Long-Term Deferred Tax Assets	61.8	42.3	35.7	20.2	19.5	20.1
Other Long-Term Assets	3,528	2,697	1,232	1,144	1,294	393.8
Total Assets	114,238	111,013	86,264	76,235	60,684	52,598
Accounts Payable	9,061	7,761	5,251	5,577	6,649	6,099
Accrued Expenses	-	3,800	2,051	2,278	499.3	434.6
Short-Term Debt	-	5,592	6,618	3,678	1,766	3,110
Current Portion of Long-Term Debt	6,993	2,479	1,439	282.5	666	679.1
Current Portion of Leases	103.7	109.3	66.6	44.8	48	58.7
Current Income Taxes Payable	715.9	462	253.2	183.3	114.4	73.5
Current Unearned Revenue	-	168.7	274	267.7	208.5	1,184
Other Current Liabilities	7,085	3,184	2,105	2,347	1,655	1,626
Total Current Liabilities	23,959	23,556	18,058	14,659	11,605	13,264
Long-Term Debt	4,571	5,804	6,518	3,952	91.3	1,030
Long-Term Leases	353.6	399.3	170.8	115	82.5	130.2
Long-Term Unearned Revenue	-	1.2	2.8	4.3	5.9	7
Long-Term Deferred Tax Liabilities	3,215	3,105	1,892	1,644	1,336	1,418
Other Long-Term Liabilities	962	787.4	453.2	430.1	389.9	326.6
Total Liabilities	33,061	33,743	27,111	20,818	13,522	16,187
Common Stock	253.7	253.7	253.7	253.7	253.7	252.7
Additional Paid-In Capital	-	965.2	965.2	965.2	965.2	488.7
Retained Earnings	-	62,104	57,151	53,471	45,588	35,194
Comprehensive Income & Other	66,750	-1	50.7	-41.6	209.6	339.1
Total Common Equity	67,004	63,322	58,420	54,648	47,017	36,275
Minority Interest	14,173	13,948	733	769.2	145.3	136.3
Shareholders' Equity	81,177	77,270	59,153	55,418	47,162	36,411
Total Liabilities & Equity	114,238	111,013	86,264	76,235	60,684	52,598
Total Debt	12,022	14,384	14,813	8,072	2,654	5,007
Net Cash (Debt)	-2,990	-5,841	6,949	5,530	4,935	-828.6
Net Cash Growth	-	-	25.65%	12.06%	-	-
Net Cash Per Share	-11.76	-23.02	27.39	21.80	19.48	-3.28
Filing Date Shares Outstanding	238.54	253.7	253.7	253.7	253.7	252.7
Total Common Shares Outstanding	238.54	253.7	253.7	253.7	253.7	252.7
Working Capital	32,848	31,833	33,835	29,913	22,764	15,293
Book Value Per Share	280.89	249.59	230.27	215.40	185.32	143.55
Tangible Book Value	64,692	60,990	56,448	52,588	45,409	34,287
Tangible Book Value Per Share	271.20	240.40	222.49	207.28	178.98	135.68
Land	-	6,425	2,145	2,157	2,102	2,039
Buildings	-	13,569	8,175	7,140	6,090	5,966
Machinery	-	43,724	29,454	24,473	21,219	19,144
Construction In Progress	-	3,236	1,222	2,939	1,837	708
Leasehold Improvements	-	12.3	7.9	-	-	-

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