One97 Communications Limited (NSE: PAYTM)

One97 Communications 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	50,290	42,772	33,120	13,790	5,468	4,232
Short-Term Investments	35,900	33,030	48,481	32,682	24,768	10,798
Trading Asset Securities	-	-	-	-	-	20,866
Cash & Short-Term Investments	86,190	75,802	81,601	46,472	30,236	35,896
Cash Growth	39.67%	-7.11%	75.59%	53.70%	-15.77%	27.42%
Accounts Receivable	13,378	33,240	42,881	36,585	18,311	10,413
Other Receivables	-	2,591	7,634	9,543	14,220	7,775
Receivables	13,528	35,885	50,574	46,645	34,143	18,890
Prepaid Expenses	-	469	606	1,366	768	644
Other Current Assets	25,543	9,481	7,082	12,967	8,851	8,927
Total Current Assets	125,261	121,637	139,863	107,450	73,998	64,357
Property, Plant & Equipment	9,174	11,770	11,248	8,663	4,483	5,421
Long-Term Investments	39,249	25,464	16,036	52,983	5,164	19,023
Goodwill	101	443	443	443	467	467
Other Intangible Assets	430	396	511	153	199	194
Long-Term Deferred Tax Assets	115	119	85	70	35	32
Other Long-Term Assets	5,933	9,882	9,965	8,792	7,167	11,982
Total Assets	182,047	171,391	179,658	179,916	91,513	103,031
Accounts Payable	7,480	6,842	8,589	7,514	6,052	6,116
Accrued Expenses	2,324	5,406	6,061	5,329	3,754	3,290
Short-Term Debt	-	-	20	1	5,449	2,081
Current Portion of Long-Term Debt	-	-	-	-	-	6
Current Portion of Leases	305	317	337	392	244	372
Current Income Taxes Payable	35	99	46	6	8	24
Current Unearned Revenue	2,110	2,624	2,528	2,076	1,581	3,181
Other Current Liabilities	21,572	19,865	27,288	18,007	4,464	1,590
Total Current Liabilities	33,826	35,153	44,869	33,325	21,552	16,660
Long-Term Leases	1,354	1,449	1,876	1,822	427	1,822
Long-Term Unearned Revenue	735	518	2,367	3,165	4,119	3,423
Long-Term Deferred Tax Liabilities	-	-	-	2	6	11
Other Long-Term Liabilities	1,057	401	90	22	10	-
Total Liabilities	36,972	38,407	49,729	38,621	26,351	22,119
Common Stock	637	636	634	649	605	604
Additional Paid-In Capital	-	265,421	263,530	273,166	189,252	188,953
Retained Earnings	-	-183,347	-169,664	-151,833	-128,717	-112,012
Comprehensive Income & Other	144,685	50,556	35,656	19,534	4,208	3,507
Total Common Equity	145,322	133,266	130,156	141,516	65,348	81,052
Minority Interest	-247	-282	-227	-221	-186	-140
Shareholders' Equity	145,075	132,984	129,929	141,295	65,162	80,912
Total Liabilities & Equity	182,047	171,391	179,658	179,916	91,513	103,031
Total Debt	1,659	1,766	2,233	2,215	6,120	4,281
Net Cash (Debt)	84,531	74,036	79,368	44,257	24,116	31,615
Net Cash Growth	41.65%	-6.72%	79.33%	83.52%	-23.72%	67.74%
Net Cash Per Share	133.23	116.68	122.90	71.18	40.06	54.30
Filing Date Shares Outstanding	636.26	635.41	633.79	648.56	605.93	601.88
Total Common Shares Outstanding	636.26	635.41	633.79	648.56	602.6	601.88
Working Capital	91,435	86,484	94,994	74,125	52,446	47,697
Book Value Per Share	228.40	209.73	205.36	218.20	108.44	134.67
Tangible Book Value	144,791	132,427	129,202	140,920	64,682	80,391
Tangible Book Value Per Share	227.57	208.41	203.86	217.28	107.34	133.57
Machinery	-	23,755	17,509	11,280	6,751	5,187
Construction In Progress	-	100	72	102	208	131
Leasehold Improvements	-	272	266	265	247	349

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