Jaiprakash Associates Limited (NSE:JPASSOCIAT)

Jaiprakash Associates 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	12,346	6,728	3,277	3,103	5,108
Short-Term Investments	-	2,475	1,691	457.8	924.6
Cash & Short-Term Investments	12,346	9,203	4,968	3,561	6,033
Cash Growth	34.16%	85.26%	39.50%	-40.97%	87.72%
Accounts Receivable	12,194	39,139	38,817	43,245	31,405
Other Receivables	53.9	6,420	10,756	13,470	9,483
Receivables	12,248	45,558	49,573	56,715	40,888
Inventory	164,412	157,329	152,082	139,935	129,025
Prepaid Expenses	-	672.9	685.1	736.1	772.8
Other Current Assets	47,572	60,328	71,902	38,194	38,037
Total Current Assets	236,578	273,092	279,210	239,140	214,755
Property, Plant & Equipment	72,475	46,780	48,304	85,506	92,383
Long-Term Investments	6,095	12,038	9,004	9,099	8,603
Other Intangible Assets	21.4	2,177	3,206	3,135	4,637
Long-Term Accounts Receivable	15,943	12,140	16,793	16,658	22,318
Other Long-Term Assets	14,908	15,180	21,159	20,370	20,921
Total Assets	346,021	361,406	377,676	373,908	363,617
Accounts Payable	20,967	22,010	21,513	23,720	18,488
Accrued Expenses	-	42,000	34,732	34,475	26,212
Short-Term Debt	-	3,604	5,575	5,874	5,786
Current Portion of Long-Term Debt	45,352	24,921	22,965	29,809	25,864
Current Portion of Leases	3,081	2,559	2,111	1,642	1,250
Current Income Taxes Payable	-	-	46.9	-	-
Current Unearned Revenue	-	-	-	138.1	155.2
Other Current Liabilities	100,689	83,639	92,202	56,028	54,947
Total Current Liabilities	170,088	178,732	179,144	151,685	132,701
Long-Term Debt	134,223	120,716	131,656	151,405	156,247
Long-Term Leases	2,319	2,317	2,277	2,240	2,308
Long-Term Unearned Revenue	-	1,625	1,697	1,766	1,820
Long-Term Deferred Tax Liabilities	846.2	1,382	1,539	1,377	1,420
Other Long-Term Liabilities	93,074	83,085	74,393	64,323	52,986
Total Liabilities	400,549	387,857	390,708	373,474	348,203
Common Stock	4,909	4,909	4,909	4,909	4,889
Additional Paid-In Capital	-	47,301	51,224	51,216	50,957
Retained Earnings	-	-144,559	-135,081	-121,663	-106,814
Comprehensive Income & Other	-58,112	66,405	66,435	66,385	66,590
Total Common Equity	-53,203	-25,943	-12,514	846.6	15,622
Minority Interest	-1,326	-507.7	-517.2	-411.9	-208
Shareholders' Equity	-54,529	-26,451	-13,031	434.7	15,414
Total Liabilities & Equity	346,021	361,406	377,676	373,908	363,617
Total Debt	184,974	154,117	164,584	190,969	191,455
Net Cash (Debt)	-172,628	-144,914	-159,617	-187,408	-185,423
Net Cash Per Share	-70.34	-59.04	-65.03	-76.39	-76.14
Filing Date Shares Outstanding	2,456	2,455	2,455	2,455	2,444
Total Common Shares Outstanding	2,456	2,455	2,455	2,455	2,444
Working Capital	66,490	94,360	100,066	87,455	82,054
Book Value Per Share	-21.66	-10.57	-5.10	0.34	6.39
Tangible Book Value	-53,224	-28,120	-15,720	-2,288	10,985
Tangible Book Value Per Share	-21.67	-11.46	-6.40	-0.93	4.49
Land	-	-	-	2,290	2,291
Buildings	-	-	-	20,277	20,205
Machinery	-	-	-	110,249	107,897
Construction In Progress	-	-	-	2,465	7,135

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