Sagar Cements Limited (NSE:SAGCEM)

Sagar Cements 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	704.9	1,672	1,749	1,431	2,251
Cash & Short-Term Investments	704.9	1,672	1,749	1,431	2,251
Cash Growth	-57.84%	-4.42%	22.26%	-36.46%	7663.45%
Accounts Receivable	2,042	2,077	1,332	1,203	1,007
Other Receivables	124.2	185.6	273.4	348.8	430.9
Receivables	2,174	2,271	1,610	1,552	1,438
Inventory	2,736	3,075	2,709	2,086	1,243
Prepaid Expenses	183.1	116.4	85.2	522.1	47
Other Current Assets	1,177	1,486	1,232	1,561	956.7
Total Current Assets	6,975	8,621	7,386	7,151	5,936
Property, Plant & Equipment	31,084	31,377	31,367	20,512	17,198
Long-Term Investments	-	-	-	3,147	-
Goodwill	416.2	416.2	416.2	416.2	416.2
Other Intangible Assets	817.6	856.6	890.6	557.4	575.7
Long-Term Deferred Tax Assets	1,546	1,405	945.7	154	7.3
Other Long-Term Assets	920.3	877.1	792	1,705	1,337
Total Assets	41,766	43,562	41,802	33,643	25,469
Accounts Payable	5,783	5,183	3,088	2,210	2,290
Accrued Expenses	148.5	210.2	112.5	194.2	108
Short-Term Debt	2,934	1,915	1,955	1,797	1,022
Current Portion of Long-Term Debt	1,431	1,585	1,247	1,951	662.8
Current Portion of Leases	46.2	5.6	18	19	4.7
Current Income Taxes Payable	59.5	101.8	-	127.5	116.4
Current Unearned Revenue	645.1	458.2	-	-	-
Other Current Liabilities	943.5	568	1,135	1,175	957.6
Total Current Liabilities	11,991	10,026	7,555	7,474	5,161
Long-Term Debt	9,934	10,919	11,548	11,314	6,505
Long-Term Leases	131.8	16.4	17.4	29.9	18.8
Long-Term Deferred Tax Liabilities	556	1,080	1,036	976.9	680.4
Other Long-Term Liabilities	1,103	1,250	936.8	714.5	627.7
Total Liabilities	23,823	23,365	21,154	20,549	13,026
Common Stock	261.4	261.4	261.4	235	235
Additional Paid-In Capital	8,835	8,835	8,835	5,433	5,433
Retained Earnings	4,387	6,576	7,101	6,891	6,259
Comprehensive Income & Other	3,745	3,739	3,748	-4.8	-17.9
Total Common Equity	17,228	19,412	19,946	12,554	11,909
Minority Interest	715.2	784.7	701.7	540.1	535.1
Shareholders' Equity	17,943	20,197	20,648	13,094	12,444
Total Liabilities & Equity	41,766	43,562	41,802	33,643	25,469
Total Debt	14,477	14,441	14,785	15,111	8,213
Net Cash (Debt)	-13,772	-12,769	-13,036	-13,680	-5,961
Net Cash Per Share	-105.37	-97.69	-100.74	-116.43	-51.54
Filing Date Shares Outstanding	130.71	130.71	130.71	117.5	117.5
Total Common Shares Outstanding	130.71	130.71	130.71	117.5	117.5
Working Capital	-5,016	-1,405	-169	-322.2	774.8
Book Value Per Share	131.81	148.52	152.60	106.85	101.35
Tangible Book Value	15,994	18,139	18,639	11,581	10,917
Tangible Book Value Per Share	122.37	138.78	142.60	98.56	92.91
Land	4,526	4,511	4,475	1,002	1,002
Buildings	8,249	8,288	7,066	5,678	3,119
Machinery	33,697	33,525	32,383	18,787	13,085
Construction In Progress	1,232	147	991.8	1,005	5,175

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