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	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	-	42,772	33,120	13,790	5,468	4,232
Short-Term Investments	-	33,030	48,481	32,682	24,768	10,798
Trading Asset Securities	-	-	-	-	-	20,866
Cash & Short-Term Investments	75,802	75,802	81,601	46,472	30,236	35,896
Cash Growth	-7.11%	-7.11%	75.59%	53.70%	-15.77%	27.42%
Accounts Receivable	-	33,240	42,881	36,585	18,311	10,413
Other Receivables	-	2,591	7,634	9,543	14,220	7,775
Receivables	-	35,885	50,574	46,645	34,143	18,890
Prepaid Expenses	-	469	606	1,366	768	644
Other Current Assets	-	9,481	7,082	12,967	8,851	8,927
Total Current Assets	-	121,637	139,863	107,450	73,998	64,357
Property, Plant & Equipment	-	11,770	11,248	8,663	4,483	5,421
Long-Term Investments	-	25,464	16,036	52,983	5,164	19,023
Goodwill	-	443	443	443	467	467
Other Intangible Assets	-	396	511	153	199	194
Long-Term Deferred Tax Assets	-	119	85	70	35	32
Other Long-Term Assets	-	9,882	9,965	8,792	7,167	11,982
Total Assets	-	171,391	179,658	179,916	91,513	103,031
Accounts Payable	-	6,842	8,589	7,514	6,052	6,116
Accrued Expenses	-	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	-	317	337	392	244	372
Current Income Taxes Payable	-	99	46	6	8	24
Current Unearned Revenue	-	2,624	2,528	2,076	1,581	3,181
Other Current Liabilities	-	19,865	27,288	18,007	4,464	1,590
Total Current Liabilities	-	35,153	44,869	33,325	21,552	16,660
Long-Term Leases	-	1,449	1,876	1,822	427	1,822
Long-Term Unearned Revenue	-	518	2,367	3,165	4,119	3,423
Long-Term Deferred Tax Liabilities	-	-	-	2	6	11
Other Long-Term Liabilities	-	401	90	22	10	-
Total Liabilities	-	38,407	49,729	38,621	26,351	22,119
Common Stock	-	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
Comprensive Income & Other	-	50,556	35,656	19,534	4,208	3,507
Total Common Equity	133,266	133,266	130,156	141,516	65,348	81,052
Minority Interest	-	-282	-227	-221	-186	-140
Shareholders' Equity	132,984	132,984	129,929	141,295	65,162	80,912
Total Liabilities & Equity	-	171,391	179,658	179,916	91,513	103,031
Total Debt	1,766	1,766	2,233	2,215	6,120	4,281
Net Cash (Debt)	74,036	74,036	79,368	44,257	24,116	31,615
Net Cash Growth	-6.72%	-6.72%	79.33%	83.52%	-23.72%	67.74%
Net Cash Per Share	112.74	116.68	122.90	71.18	40.06	54.30
Filing Date Shares Outstanding	645.31	635.41	633.79	648.56	605.93	601.88
Total Common Shares Outstanding	645.31	635.41	633.79	648.56	602.6	601.88
Working Capital	-	86,484	94,994	74,125	52,446	47,697
Book Value Per Share	218.23	209.73	205.36	218.20	108.44	134.67
Tangible Book Value	132,427	132,427	129,202	140,920	64,682	80,391
Tangible Book Value Per Share	216.86	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.