Precision Camshafts Limited (NSE:PRECAM)

Precision Camshafts Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	725.76	487.93	433	186.46	124.44	263.26
Short-Term Investments	3,519	447.83	457.58	417.05	394.29	409.45
Trading Asset Securities	-	3,195	2,250	1,774	1,942	1,963
Cash & Short-Term Investments	4,245	4,131	3,141	2,377	2,461	2,636
Cash Growth	17.59%	31.53%	32.13%	-3.39%	-6.66%	41.23%
Accounts Receivable	1,246	1,646	1,755	2,063	1,641	1,543
Receivables	1,246	1,646	1,755	2,063	1,641	1,543
Inventory	909.44	1,139	1,437	2,245	1,928	1,242
Other Current Assets	214.79	200.32	386.15	268.08	383.58	313.31
Total Current Assets	6,615	7,117	6,719	6,953	6,413	5,734
Property, Plant & Equipment	3,405	3,269	3,336	3,560	3,424	3,495
Long-Term Investments	0.75	0.75	0.75	0.75	0.75	0.75
Goodwill	135.9	135.9	165.84	165.74	164.05	164.55
Other Intangible Assets	2.95	12.2	22.45	199.8	354.29	693.51
Long-Term Deferred Tax Assets	83.61	78.53	77.68	91.58	22.65	16.96
Other Long-Term Assets	151.03	233.18	112.62	134.14	215.42	112.56
Total Assets	10,394	10,847	10,435	11,105	10,594	10,218
Accounts Payable	672.15	951.41	1,170	1,272	957.54	1,115
Accrued Expenses	-	179.15	184.59	193.67	244.47	256.61
Short-Term Debt	-	888.67	873.68	662.2	686.42	604.64
Current Portion of Long-Term Debt	565.08	54.21	84.71	86.91	322.54	340.04
Current Portion of Leases	26.56	141.4	38.41	42.88	38.62	15.61
Current Income Taxes Payable	0.54	73.87	26.43	10.56	12.25	21.34
Other Current Liabilities	617.91	269.33	278.79	1,276	870.26	242.84
Total Current Liabilities	1,882	2,558	2,656	3,544	3,132	2,597
Long-Term Debt	-	23.06	66.31	179.69	316.02	802.05
Long-Term Leases	62.2	96.36	38.03	75.07	96.78	75.47
Long-Term Deferred Tax Liabilities	139.31	107.76	67.05	83.91	132.2	197.4
Other Long-Term Liabilities	158.18	136.6	123.61	57.98	100.35	118.31
Total Liabilities	2,242	2,922	2,951	3,940	3,777	3,790
Common Stock	949.86	949.86	949.86	949.86	949.86	949.86
Additional Paid-In Capital	-	2,174	2,174	2,174	2,174	2,175
Retained Earnings	-	4,599	4,153	3,844	3,486	3,119
Comprehensive Income & Other	7,203	202.67	207.22	197.47	206.66	183.89
Total Common Equity	8,153	7,925	7,483	7,165	6,817	6,428
Shareholders' Equity	8,153	7,925	7,483	7,165	6,817	6,428
Total Liabilities & Equity	10,394	10,847	10,435	11,105	10,594	10,218
Total Debt	653.84	1,204	1,101	1,047	1,460	1,838
Net Cash (Debt)	3,591	2,927	2,040	1,330	1,000	798.39
Net Cash Growth	39.47%	43.52%	53.31%	33.02%	25.28%	-
Net Cash Per Share	37.81	30.82	21.47	14.01	10.53	8.41
Filing Date Shares Outstanding	94.69	94.99	94.99	94.99	94.99	94.99
Total Common Shares Outstanding	94.69	94.99	94.99	94.99	94.99	94.99
Working Capital	4,733	4,559	4,063	3,410	3,281	3,138
Book Value Per Share	86.09	83.43	78.79	75.43	71.76	67.67
Tangible Book Value	8,014	7,777	7,295	6,800	6,298	5,570
Tangible Book Value Per Share	84.63	81.87	76.80	71.59	66.31	58.64
Land	-	174.41	173.6	166.58	166.58	122.44
Buildings	-	1,327	1,315	1,324	1,336	1,314
Machinery	-	6,328	7,987	7,098	6,760	6,716
Construction In Progress	-	583.12	276.83	812.74	337.32	88.03

Source: S&P Global Market Intelligence. Standard template. Financial Sources.