National Aluminium Company Limited (NSE: NATIONALUM)

NATIONALUM 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	36,228	434.9	632.9	4,128	2,135	184.7
Short-Term Investments	4,415	24,790	19,260	31,560	14,460	13,580
Trading Asset Securities	-	1,729	1,456	640.1	2,484	550.1
Cash & Short-Term Investments	40,643	26,954	21,349	36,328	19,079	14,315
Cash Growth	75.55%	26.26%	-41.23%	90.41%	33.28%	-54.30%
Accounts Receivable	3,581	1,535	913.3	752.5	1,474	1,401
Other Receivables	1,030	10,576	8,939	2,916	2,716	2,610
Receivables	4,876	12,391	10,186	3,954	4,491	4,412
Inventory	18,727	18,297	18,402	16,456	14,763	16,969
Prepaid Expenses	-	143.5	78.1	93.4	49.1	52.9
Restricted Cash	-	2.3	576.3	716.1	693.9	5,546
Other Current Assets	10,267	6,128	8,765	7,253	3,987	4,284
Total Current Assets	74,512	63,916	59,356	64,801	43,063	45,578
Property, Plant & Equipment	110,432	109,817	96,613	87,654	84,982	83,517
Long-Term Investments	1,397	1,687	2,132	3,110	3,116	2,757
Other Intangible Assets	9,701	9,741	9,104	8,127	7,377	5,598
Other Long-Term Assets	8,419	6,396	8,237	10,301	7,691	7,301
Total Assets	205,251	192,350	176,266	174,866	147,089	145,481
Accounts Payable	13,621	8,410	7,795	8,200	7,142	5,421
Accrued Expenses	-	12,101	10,807	12,176	8,162	13,162
Short-Term Debt	351.3	391.6	477.5	206.7	461.1	123.1
Current Portion of Leases	67	62.2	58.7	55.2	54.9	52.2
Current Income Taxes Payable	703.5	539.8	320.7	2,110	-	-
Current Unearned Revenue	-	2,115	1,020	1,261	977.8	947.8
Other Current Liabilities	17,719	8,158	8,377	9,093	3,701	7,494
Total Current Liabilities	32,462	31,777	28,857	33,102	20,498	27,200
Long-Term Leases	489.7	510	509.9	509.1	504.8	502.5
Long-Term Deferred Tax Liabilities	8,502	8,414	9,578	8,682	8,937	10,606
Other Long-Term Liabilities	7,364	7,505	5,781	5,220	8,545	5,565
Total Liabilities	48,818	48,469	45,002	49,342	40,299	45,616
Common Stock	9,183	9,183	9,183	9,183	9,183	9,328
Retained Earnings	-	130,995	118,378	112,638	93,904	86,979
Comprehensive Income & Other	147,250	3,703	3,703	3,703	3,703	3,558
Shareholders' Equity	156,433	143,881	131,264	125,524	106,790	99,865
Total Liabilities & Equity	205,251	192,350	176,266	174,866	147,089	145,481
Total Debt	908	963.8	1,046	771	1,021	677.8
Net Cash (Debt)	39,735	25,990	20,303	35,557	18,058	13,637
Net Cash Growth	79.04%	28.01%	-42.90%	96.90%	32.42%	-55.52%
Net Cash Per Share	21.63	14.15	11.05	19.36	9.69	7.31
Filing Date Shares Outstanding	1,835	1,837	1,837	1,837	1,837	1,866
Total Common Shares Outstanding	1,835	1,837	1,837	1,837	1,837	1,866
Working Capital	42,051	32,139	30,500	31,699	22,565	18,378
Book Value Per Share	85.25	78.34	71.47	68.34	58.14	53.53
Tangible Book Value	146,732	134,140	122,160	117,397	99,413	94,267
Tangible Book Value Per Share	79.96	73.04	66.51	63.92	54.13	50.53
Land	-	829.2	828.3	827.6	824.6	818.8
Buildings	-	9,166	8,633	8,416	8,131	7,565
Machinery	-	101,004	97,302	93,429	89,189	84,373
Construction In Progress	-	39,615	27,450	17,634	11,810	11,772

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