Orient Cement Limited (NSE: ORIENTCEM)

Orient Cement 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	67.69	764.37	694.38	430.8	350.74	347.01
Trading Asset Securities	-	-	-	100.13	1,151	-
Cash & Short-Term Investments	67.69	764.37	694.38	530.93	1,501	347.01
Cash Growth	-43.87%	10.08%	30.78%	-64.64%	332.69%	57.43%
Accounts Receivable	2,102	2,244	1,689	1,273	1,102	1,618
Other Receivables	144.28	83.87	106.02	108.9	174.23	171.32
Receivables	2,247	2,328	1,796	1,383	1,276	1,790
Inventory	3,384	3,402	3,509	1,866	1,705	2,366
Prepaid Expenses	-	78.03	77.3	92.65	79.4	38.1
Other Current Assets	409.07	278.49	615.43	457.12	291.79	305.96
Total Current Assets	6,107	6,850	6,692	4,329	4,854	4,847
Property, Plant & Equipment	19,980	20,568	20,895	20,959	21,885	22,799
Long-Term Investments	128.33	114.75	41.65	41.65	-	-
Other Intangible Assets	672.68	531.02	602.62	590.53	600.57	583.59
Other Long-Term Assets	814.98	490.55	535.93	575.89	780.23	767.59
Total Assets	27,704	28,554	28,768	26,496	28,121	28,998
Accounts Payable	1,678	2,288	2,147	2,310	1,844	1,764
Accrued Expenses	-	1,179	1,126	1,175	1,251	643.98
Short-Term Debt	-	0.47	1,348	-	-	2.6
Current Portion of Long-Term Debt	939.37	589.68	1,585	1,617	128.03	907.09
Current Portion of Leases	32.43	36.04	31.46	20.93	13.42	21.38
Current Income Taxes Payable	-	60.27	14.95	9.24	-	3.72
Current Unearned Revenue	-	1,531	1,418	1,367	1,281	1,052
Other Current Liabilities	2,577	220.22	366.25	229.57	322.77	433.89
Total Current Liabilities	5,227	5,905	8,037	6,728	4,840	4,828
Long-Term Debt	423.76	705.17	981.59	1,480	7,838	11,354
Long-Term Leases	356.54	364.9	37.14	38.44	-	13.42
Long-Term Unearned Revenue	265.69	274.54	292.26	-	-	-
Long-Term Deferred Tax Liabilities	3,425	3,378	2,869	2,517	1,811	1,219
Other Long-Term Liabilities	481.75	240.86	261.1	248.42	267.95	166.93
Total Liabilities	10,180	11,122	12,731	11,242	15,062	17,814
Common Stock	204.87	204.87	204.87	204.87	204.87	204.87
Retained Earnings	-	17,214	15,760	14,933	12,737	10,862
Comprehensive Income & Other	17,319	14	72.43	116.83	116.83	116.83
Shareholders' Equity	17,523	17,432	16,037	15,254	13,059	11,184
Total Liabilities & Equity	27,704	28,554	28,768	26,496	28,121	28,998
Total Debt	1,752	1,696	3,983	3,156	7,980	12,298
Net Cash (Debt)	-1,684	-931.89	-3,289	-2,625	-6,478	-11,951
Net Cash Per Share	-8.23	-4.55	-16.05	-12.81	-31.62	-58.34
Filing Date Shares Outstanding	211.34	204.87	204.87	204.87	204.87	204.87
Total Common Shares Outstanding	211.34	204.87	204.87	204.87	204.87	204.87
Working Capital	879.98	945.54	-1,345	-2,398	13.74	18.89
Book Value Per Share	82.92	85.09	78.28	74.46	63.74	54.59
Tangible Book Value	16,851	16,901	15,434	14,664	12,458	10,600
Tangible Book Value Per Share	79.73	82.50	75.34	71.58	60.81	51.74
Land	-	1,563	1,563	1,543	1,530	1,528
Buildings	-	3,429	3,428	3,372	3,313	3,279
Machinery	-	24,605	23,407	23,308	22,950	22,342
Construction In Progress	-	888.69	1,397	397.69	412.77	667.61

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