FSN E-Commerce Ventures Limited (NSE: NYKAA)

FSN E-Commerce Ventures 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	1,948	1,096	716.55	658.9	835.82	1,012
Short-Term Investments	-	1,502	2,278	5,908	1,610	737.09
Cash & Short-Term Investments	1,948	2,598	2,995	6,567	2,446	1,749
Cash Growth	33.99%	-13.26%	-54.39%	168.48%	39.85%	18.99%
Accounts Receivable	2,547	3,125	2,152	1,436	926.83	1,136
Other Receivables	-	744.77	478.66	403.06	359.65	106.3
Receivables	2,547	3,870	2,631	1,839	1,286	1,316
Inventory	14,111	11,920	10,051	8,756	4,981	4,453
Prepaid Expenses	-	194.55	127.81	95.03	57.87	85.62
Other Current Assets	6,702	4,347	3,251	2,013	858.87	550.6
Total Current Assets	25,307	22,929	19,056	19,271	9,630	8,155
Property, Plant & Equipment	5,158	5,027	5,453	3,815	2,095	2,149
Long-Term Investments	332.5	389.94	400.9	426.6	13.19	38.03
Goodwill	610.7	610.65	610.65	474.78	5.06	1.43
Other Intangible Assets	1,393	892.45	987.72	680.29	77.44	20.87
Long-Term Deferred Tax Assets	3,174	2,690	1,878	1,152	780.35	506.11
Long-Term Deferred Charges	-	449.21	245.69	107.07	157.52	119.03
Other Long-Term Assets	1,259	1,018	868.22	533.58	260.86	149.36
Total Assets	37,234	34,006	29,500	26,460	13,019	11,245
Accounts Payable	5,464	3,867	2,654	3,621	3,162	3,133
Accrued Expenses	413.4	3,752	2,979	1,443	937.95	444.55
Short-Term Debt	-	6,800	4,594	3,316	1,858	2,673
Current Portion of Long-Term Debt	9,389	3.61	5.61	5.29	-	0.73
Current Portion of Leases	1,383	1,298	1,248	552.7	378.16	147.44
Current Income Taxes Payable	-	-	-	21.73	246.93	2.69
Current Unearned Revenue	271.7	273.42	234.78	160.41	169.14	148.7
Other Current Liabilities	4,541	2,794	260.21	532.96	195.82	109.24
Total Current Liabilities	21,462	18,789	11,975	9,653	6,948	6,659
Long-Term Debt	625	-	3.61	9.22	16.6	1.5
Long-Term Leases	1,666	1,593	2,134	2,043	1,074	1,303
Other Long-Term Liabilities	145.5	716.5	1,373	1,222	-	-
Total Liabilities	23,899	21,196	15,578	13,005	8,112	8,016
Common Stock	2,858	2,856	2,852	474.11	150.57	145.5
Additional Paid-In Capital	-	12,354	12,142	14,151	5,667	4,529
Retained Earnings	-	-61.49	-388.89	-581.5	-992.25	-1,569
Comprehensive Income & Other	10,190	-2,526	-825.03	-644.29	74.06	115.36
Total Common Equity	13,048	12,622	13,780	13,399	4,899	3,221
Minority Interest	287.8	188.11	141.45	56.15	8.34	7.38
Shareholders' Equity	13,336	12,810	13,922	13,455	4,907	3,229
Total Liabilities & Equity	37,234	34,006	29,500	26,460	13,019	11,245
Total Debt	13,063	9,695	7,985	5,926	3,327	4,126
Net Cash (Debt)	-11,115	-7,097	-4,990	640.89	-880.61	-2,377
Net Cash Per Share	-4.06	-2.48	-1.74	0.23	-0.32	-0.92
Filing Date Shares Outstanding	2,510	2,856	2,852	2,845	2,802	2,570
Total Common Shares Outstanding	2,510	2,856	2,852	2,845	2,710	2,570
Working Capital	3,845	4,141	7,081	9,618	2,682	1,496
Book Value Per Share	5.20	4.42	4.83	4.71	1.81	1.25
Tangible Book Value	11,045	11,119	12,182	12,244	4,816	3,199
Tangible Book Value Per Share	4.40	3.89	4.27	4.30	1.78	1.25
Machinery	-	3,349	2,804	1,627	880	749.91
Construction In Progress	-	60.77	20.22	97.64	19.68	7.78
Leasehold Improvements	-	889.01	682.42	300.81	226.88	202.93

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