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	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	-	2,089	12,579	2,752	1,660	584.6
Short-Term Investments	-	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	8,543	8,543	21,761	13,602	7,589	4,179
Cash Growth	-60.74%	-60.74%	59.98%	79.24%	81.61%	12.46%
Accounts Receivable	-	16,946	9,961	9,180	8,157	8,993
Other Receivables	-	2,056	1,865	2,088	1,958	1,724
Receivables	-	19,096	11,859	11,372	10,128	10,746
Inventory	-	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	-	2,572	527.1	829.7	517.7	255.2
Total Current Assets	-	55,389	51,893	44,572	34,370	28,557
Property, Plant & Equipment	-	46,631	26,946	25,026	21,465	19,933
Long-Term Investments	-	3,036	3,027	2,699	1,114	713.1
Goodwill	-	905.8	381.4	388.4	466	624.4
Other Intangible Assets	-	1,426	1,591	1,672	1,142	1,363
Long-Term Deferred Tax Assets	-	42.3	35.7	20.2	19.5	20.1
Other Long-Term Assets	-	2,697	1,232	1,144	1,294	393.8
Total Assets	-	111,013	86,264	76,235	60,684	52,598
Accounts Payable	-	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	-	2,479	1,439	282.5	666	679.1
Current Portion of Leases	-	109.3	66.6	44.8	48	58.7
Current Income Taxes Payable	-	462	253.2	183.3	114.4	73.5
Current Unearned Revenue	-	168.7	274	267.7	208.5	1,184
Other Current Liabilities	-	3,184	2,105	2,347	1,655	1,626
Total Current Liabilities	-	23,556	18,058	14,659	11,605	13,264
Long-Term Debt	-	5,804	6,518	3,952	91.3	1,030
Long-Term Leases	-	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	-	3,105	1,892	1,644	1,336	1,418
Other Long-Term Liabilities	-	787.4	453.2	430.1	389.9	326.6
Total Liabilities	-	33,743	27,111	20,818	13,522	16,187
Common Stock	-	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
Comprensive Income & Other	-	-1	50.7	-41.6	209.6	339.1
Total Common Equity	63,322	63,322	58,420	54,648	47,017	36,275
Minority Interest	-	13,948	733	769.2	145.3	136.3
Shareholders' Equity	77,270	77,270	59,153	55,418	47,162	36,411
Total Liabilities & Equity	-	111,013	86,264	76,235	60,684	52,598
Total Debt	14,384	14,384	14,813	8,072	2,654	5,007
Net Cash (Debt)	-5,841	-5,841	6,949	5,530	4,935	-828.6
Net Cash Growth	-	-	25.65%	12.06%	-	-
Net Cash Per Share	-23.02	-23.02	27.39	21.80	19.48	-3.28
Filing Date Shares Outstanding	253.61	253.7	253.7	253.7	253.7	252.7
Total Common Shares Outstanding	253.61	253.7	253.7	253.7	253.7	252.7
Working Capital	-	31,833	33,835	29,913	22,764	15,293
Book Value Per Share	249.59	249.59	230.27	215.40	185.32	143.55
Tangible Book Value	60,990	60,990	56,448	52,588	45,409	34,287
Tangible Book Value Per Share	240.40	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.