Nava Limited (NSE: NAVA)

Nava Limited 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	8,887	2,658	3,947	3,276	3,468	2,781
Short-Term Investments	7,732	5,067	4,384	4,980	2,974	1,145
Accounts Receivable	14,853	17,679	23,372	10,778	9,174	21,973
Other Receivables	10.8	260.84	80.82	56	28.27	31.39
Inventory	6,674	6,027	6,884	3,707	2,953	3,986
Prepaid Expenses	-	157.65	148.62	100.4	111.11	101.22
Loans Receivable Current	12.28	15.34	8.55	139.55	3.95	46.88
Other Current Assets	3,872	2,493	2,786	2,376	1,755	1,917
Total Current Assets	42,041	34,359	41,612	25,412	20,468	31,983
Property, Plant & Equipment	50,913	50,977	52,067	50,917	51,963	55,639
Goodwill	4,627	4,611	4,547	4,201	4,065	4,169
Other Intangible Assets	30.35	30.33	25.52	29.25	41.38	51.04
Long-Term Investments	-	348.81	383.38	312.16	172.65	115.56
Long-Term Loans Receivable	-	-	-	3.19	3.14	3.09
Long-Term Deferred Tax Assets	159.57	296.85	459.46	448.93	544.69	833.85
Long-Term Accounts Receivable	4,426	5,423	11,613	25,246	18,741	-
Other Long-Term Assets	3,109	935.37	893.53	887.71	901.61	864.33
Total Assets	105,306	96,981	111,600	107,458	96,900	93,659
Accounts Payable	1,389	1,696	1,863	859.05	731.54	1,062
Accrued Expenses	-	2,810	1,389	3,257	3,647	3,789
Short-Term Debt	-	177.07	830.41	1,484	818.29	1,919
Current Portion of Long-Term Debt	3,003	858.96	14,086	15,757	10,626	7,393
Current Unearned Revenue	-	137.46	178.79	67.95	68.19	35.02
Current Portion of Leases	6.43	12.65	22.4	18.59	2.66	19.47
Current Income Taxes Payable	688.56	223.98	84.99	228.22	463.6	172.08
Other Current Liabilities	2,904	905.34	851.66	958.58	1,746	2,143
Total Current Liabilities	7,990	6,821	19,306	22,631	18,103	16,533
Long-Term Debt	3,777	3,050	15,749	18,556	22,428	25,559
Long-Term Leases	50.93	37.86	56.91	53.94	47.09	28.07
Pension & Post-Retirement Benefits	-	133.38	118.88	81.93	75.81	117.8
Long-Term Deferred Tax Liabilities	2,861	3,181	3,646	4,249	2,824	3,107
Other Long-Term Liabilities	686.53	552.38	1,646	5,125	2,666	955.22
Total Liabilities	15,365	13,775	40,524	50,696	46,143	46,301
Common Stock	290.33	290.2	290.2	290.2	295.84	352.43
Additional Paid-In Capital	-	847.75	847.75	847.75	1,092	2,401
Retained Earnings	-	61,088	52,521	44,115	39,302	35,349
Treasury Stock	-	-	-	-	-	-274.57
Comprehensive Income & Other	73,601	6,862	6,595	4,279	3,425	4,023
Total Common Equity	73,891	69,088	60,254	49,532	44,115	41,851
Minority Interest	16,050	14,118	10,822	7,230	6,642	5,507
Shareholders' Equity	89,941	83,206	71,076	56,762	50,757	47,359
Total Liabilities & Equity	105,306	96,981	111,600	107,458	96,900	93,659
Total Debt	6,837	4,137	30,745	35,869	33,922	34,919
Net Cash (Debt)	9,782	3,588	-22,413	-27,613	-27,480	-30,993
Net Cash Per Share	67.44	24.73	-154.47	-190.14	-168.82	-188.87
Filing Date Shares Outstanding	145.13	145.1	145.1	145.1	147.92	163.47
Total Common Shares Outstanding	145.13	145.1	145.1	145.1	147.92	163.47
Working Capital	34,051	27,538	22,305	2,782	2,365	15,450
Book Value Per Share	509.12	476.14	415.26	341.37	298.23	256.02
Tangible Book Value	69,234	64,447	55,682	45,302	40,008	37,632
Tangible Book Value Per Share	477.03	444.15	383.75	312.21	270.47	230.20
Land	-	399.1	356.45	354.12	349.06	323.95
Buildings	-	9,399	8,893	8,119	7,817	8,221
Machinery	-	59,050	57,758	53,991	52,376	52,846
Construction In Progress	1,712	499.65	474.49	166.34	166.2	168.55

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