Kaveri Seed Company Limited (NSE: KSCL)

Kaveri Seed Company 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	72.54	238.86	212.9	198.22	132.52	77.86
Short-Term Investments	6,076	275.98	1,655	1,047	1,908	2,496
Trading Asset Securities	-	4,445	3,914	3,660	3,703	1,017
Cash & Short-Term Investments	6,149	4,960	5,782	4,905	5,743	3,591
Cash Growth	-22.65%	-14.22%	17.87%	-14.59%	59.94%	-25.40%
Accounts Receivable	2,751	1,118	1,333	1,107	1,057	1,180
Other Receivables	0.02	6.24	4.44	6.15	2.21	3.54
Receivables	2,751	1,125	1,338	1,113	1,059	1,184
Inventory	4,873	7,426	7,179	7,606	7,195	6,391
Prepaid Expenses	-	42.64	39.49	29.89	23.05	12.96
Other Current Assets	4,847	1,548	1,442	1,387	2,154	1,409
Total Current Assets	18,620	15,100	15,780	15,042	16,175	12,588
Property, Plant & Equipment	4,379	4,297	3,924	2,849	2,753	2,661
Long-Term Investments	39.28	42.84	52.16	460.83	385.86	326.86
Goodwill	2.67	2.67	2.67	2.67	2.67	2.67
Other Intangible Assets	12.4	11.33	13.53	4.99	8.83	15.58
Long-Term Deferred Tax Assets	48.72	40.06	28.56	26.82	14.49	12.63
Other Long-Term Assets	1,394	1,022	709.57	414.58	278.71	178.85
Total Assets	24,496	20,515	20,510	18,801	19,619	15,785
Accounts Payable	4,532	2,470	2,318	2,297	3,584	1,356
Accrued Expenses	16.96	197.06	188.51	167.15	145.27	1,431
Current Portion of Long-Term Debt	-	1.3	4.76	4.76	4.76	4.76
Current Income Taxes Payable	28.26	18.95	12.18	2.81	2.01	9.22
Current Unearned Revenue	-	3,424	2,764	2,598	2,475	2,300
Other Current Liabilities	3,939	1,531	1,123	432.56	544.93	677.34
Total Current Liabilities	8,516	7,641	6,410	5,502	6,756	5,778
Long-Term Debt	-	-	1.3	6.06	10.82	57.88
Long-Term Unearned Revenue	-	1.83	1.99	2.01	2.32	2.63
Long-Term Deferred Tax Liabilities	135.86	130.23	105.35	168.06	156.57	180.63
Other Long-Term Liabilities	317.01	323.32	273.13	259.1	234.06	153.68
Total Liabilities	8,969	8,155	6,838	5,980	7,165	6,196
Common Stock	102.88	102.88	111.84	116.64	120.66	120.66
Retained Earnings	-	12,557	13,831	12,870	12,438	9,564
Treasury Stock	-	-340.5	-365.78	-366.63	-368.32	-368.32
Comprehensive Income & Other	15,376	7.3	73.36	187.27	253.69	270.26
Total Common Equity	15,479	12,327	13,651	12,808	12,444	9,587
Minority Interest	48.05	33.53	22.23	13.02	9.52	2.4
Shareholders' Equity	15,527	12,361	13,673	12,821	12,454	9,589
Total Liabilities & Equity	24,496	20,515	20,510	18,801	19,619	15,785
Total Debt	-	1.3	6.06	10.82	15.58	62.64
Net Cash (Debt)	6,149	4,958	5,776	4,894	5,728	3,528
Net Cash Growth	-22.61%	-14.16%	18.01%	-14.55%	62.34%	-25.60%
Net Cash Per Share	117.19	90.59	101.81	83.78	96.35	56.97
Filing Date Shares Outstanding	50.98	51.44	55.92	58.32	60.33	60.33
Total Common Shares Outstanding	50.98	51.44	55.92	58.32	60.33	60.33
Working Capital	10,103	7,459	9,370	9,540	9,419	6,809
Book Value Per Share	303.65	239.64	244.10	219.60	206.27	158.91
Tangible Book Value	15,464	12,313	13,634	12,800	12,433	9,568
Tangible Book Value Per Share	303.36	239.37	243.81	219.47	206.08	158.60
Land	-	1,301	1,301	1,301	1,288	1,170
Buildings	-	1,395	1,168	1,034	994.07	986.53
Machinery	-	2,991	2,587	2,356	2,243	2,225
Construction In Progress	-	1,335	1,331	432.29	308.17	182.13

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