Precision Camshafts Limited (NSE:PRECAM)

Precision Camshafts Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	936.24	433	186.46	124.44	263.26
Short-Term Investments	-	457.58	417.05	394.29	409.45
Trading Asset Securities	-	2,250	1,774	1,942	1,963
Cash & Short-Term Investments	936.24	3,141	2,377	2,461	2,636
Cash Growth	-70.19%	32.13%	-3.39%	-6.66%	41.23%
Accounts Receivable	-	1,755	2,063	1,641	1,543
Receivables	-	1,755	2,063	1,641	1,543
Inventory	1,139	1,437	2,245	1,928	1,242
Other Current Assets	199.85	386.15	268.08	383.58	313.31
Total Current Assets	2,275	6,719	6,953	6,413	5,734
Property, Plant & Equipment	3,269	3,336	3,560	3,424	3,495
Long-Term Investments	0.75	0.75	0.75	0.75	0.75
Goodwill	135.9	165.84	165.74	164.05	164.55
Other Intangible Assets	12.2	22.45	199.8	354.29	693.51
Long-Term Deferred Tax Assets	78.53	77.68	91.58	22.65	16.96
Other Long-Term Assets	5,075	112.62	134.14	215.42	112.56
Total Assets	10,847	10,435	11,105	10,594	10,218
Accounts Payable	951.41	1,170	1,272	957.54	1,115
Accrued Expenses	32.08	164.38	193.67	244.47	256.61
Short-Term Debt	-	873.68	662.2	686.42	604.64
Current Portion of Long-Term Debt	942.89	84.71	86.91	322.54	340.04
Current Portion of Leases	141.4	38.41	42.88	38.62	15.61
Current Income Taxes Payable	73.87	26.43	10.56	12.25	21.34
Other Current Liabilities	416.4	313.53	1,276	870.26	242.84
Total Current Liabilities	2,558	2,671	3,544	3,132	2,597
Long-Term Debt	23.06	66.31	179.69	316.02	802.05
Long-Term Leases	96.36	38.03	75.07	96.78	75.47
Long-Term Deferred Tax Liabilities	107.76	67.05	83.91	132.2	197.4
Other Long-Term Liabilities	136.6	109.08	57.98	100.35	118.31
Total Liabilities	2,922	2,951	3,940	3,777	3,790
Common Stock	949.86	949.86	949.86	949.86	949.86
Additional Paid-In Capital	-	2,174	2,174	2,174	2,175
Retained Earnings	-	4,153	3,844	3,486	3,119
Comprehensive Income & Other	6,975	207.22	197.47	206.66	183.89
Total Common Equity	7,925	7,483	7,165	6,817	6,428
Shareholders' Equity	7,925	7,483	7,165	6,817	6,428
Total Liabilities & Equity	10,847	10,435	11,105	10,594	10,218
Total Debt	1,204	1,101	1,047	1,460	1,838
Net Cash (Debt)	-267.46	2,040	1,330	1,000	798.39
Net Cash Growth	-	53.31%	33.02%	25.28%	-
Net Cash Per Share	-2.82	21.47	14.01	10.53	8.41
Filing Date Shares Outstanding	94.94	94.99	94.99	94.99	94.99
Total Common Shares Outstanding	94.94	94.99	94.99	94.99	94.99
Working Capital	-282.78	4,049	3,410	3,281	3,138
Book Value Per Share	83.48	78.79	75.43	71.76	67.67
Tangible Book Value	7,777	7,295	6,800	6,298	5,570
Tangible Book Value Per Share	81.92	76.80	71.59	66.31	58.64
Land	-	173.6	166.58	166.58	122.44
Buildings	-	1,315	1,324	1,336	1,314
Machinery	-	7,987	7,098	6,760	6,716
Construction In Progress	-	276.83	812.74	337.32	88.03

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