Kalpataru Projects International Limited (NSE: KPIL)

KPIL 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	7,644	10,093	9,564	10,618	5,375	4,995
Short-Term Investments	-	89.3	344.7	151.3	43.2	582.6
Cash & Short-Term Investments	7,644	10,183	9,909	10,769	5,419	5,577
Cash Growth	24.29%	2.76%	-7.99%	98.74%	-2.85%	102.04%
Accounts Receivable	60,526	126,430	106,850	83,950	78,273	72,823
Other Receivables	-	8,286	6,725	7,450	5,590	5,668
Receivables	61,155	135,344	114,150	92,913	87,696	81,497
Inventory	15,451	13,534	12,285	10,960	10,711	12,086
Prepaid Expenses	-	1,055	848.8	673.8	554.2	628
Other Current Assets	110,904	22,674	20,320	13,821	5,074	18,194
Total Current Assets	195,153	182,789	157,513	129,138	109,453	117,982
Property, Plant & Equipment	21,083	21,326	21,392	17,802	17,613	17,213
Long-Term Investments	-	0.4	44.4	668.8	12	91.6
Goodwill	1,833	1,843	1,836	1,842	1,148	1,059
Other Intangible Assets	7,635	7,895	8,539	16,180	16,295	16,707
Long-Term Accounts Receivable	880	1,542	1,888	2,138	1,879	1,867
Long-Term Deferred Tax Assets	2,109	1,877	1,784	1,980	1,299	1,186
Other Long-Term Assets	3,317	3,105	2,812	2,367	5,837	920.4
Total Assets	232,009	220,377	195,809	172,115	153,535	157,792
Accounts Payable	54,991	58,555	49,038	42,533	37,391	34,452
Accrued Expenses	-	4,376	3,477	3,796	2,690	2,067
Short-Term Debt	-	18,968	19,718	12,750	8,949	11,317
Current Portion of Long-Term Debt	32,772	5,649	4,958	8,805	6,512	3,674
Current Portion of Leases	591	532.4	488.7	545.3	424.7	398.8
Current Income Taxes Payable	852.1	438.3	1,219	284.1	336.4	29.6
Current Unearned Revenue	-	43,156	33,681	16,624	16,077	22,490
Other Current Liabilities	69,643	16,202	13,420	10,001	11,047	16,960
Total Current Liabilities	158,848	147,876	126,000	95,338	83,427	91,388
Long-Term Debt	14,660	14,475	12,148	15,535	16,071	17,971
Long-Term Leases	563.6	457.6	548	743.1	638.1	529
Long-Term Unearned Revenue	-	122	128.4	151.8	156.9	161.9
Long-Term Deferred Tax Liabilities	129.1	233	602.1	957.1	325.1	382.1
Other Long-Term Liabilities	6,214	5,629	9,083	14,817	13,924	12,014
Total Liabilities	180,415	169,249	148,870	127,940	114,946	122,840
Common Stock	324.9	324.9	324.9	297.8	297.8	309.4
Additional Paid-In Capital	-	6,926	6,926	6,926	6,926	8,683
Retained Earnings	-	42,841	38,720	34,924	29,516	23,756
Comprehensive Income & Other	51,613	1,288	1,235	638.3	644.8	835.2
Total Common Equity	51,938	51,380	47,206	42,786	37,385	33,584
Minority Interest	-344.6	-251.8	-267.6	1,389	1,204	1,368
Shareholders' Equity	51,593	51,128	46,939	44,175	38,589	34,952
Total Liabilities & Equity	232,009	220,377	195,809	172,115	153,535	157,792
Total Debt	48,586	40,082	37,861	38,378	32,595	33,889
Net Cash (Debt)	-40,943	-29,899	-27,952	-27,609	-27,177	-28,312
Net Cash Per Share	-251.99	-184.06	-184.27	-185.41	-179.20	-183.52
Filing Date Shares Outstanding	162.35	162.45	162.45	148.91	148.91	154.72
Total Common Shares Outstanding	162.35	162.45	162.45	148.91	148.91	154.72
Working Capital	36,304	34,913	31,512	33,799	26,026	26,594
Book Value Per Share	319.90	316.29	290.60	287.33	251.06	217.07
Tangible Book Value	42,471	41,642	36,831	24,764	19,943	15,818
Tangible Book Value Per Share	261.59	256.34	226.73	166.30	133.92	102.24
Land	-	1,728	1,716	1,707	1,816	1,840
Buildings	-	8,029	8,050	7,061	7,114	6,194
Machinery	-	23,811	21,038	17,937	16,317	15,027
Construction In Progress	-	333.2	522.8	199.1	294.9	500.6
Order Backlog	-	584,150	459,180	327,610	279,000	228,340

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