Semac Consultants Limited (NSE:SEMAC)

Semac Consultants 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	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	-	71.65	70.74	134.73	82.45	126.91
Short-Term Investments	-	-	-	-	192.2	173.44
Trading Asset Securities	-	-	95.69	152.52	-	-
Cash & Short-Term Investments	436.26	71.65	166.42	287.25	274.64	300.35
Cash Growth	8.72%	-56.95%	-42.06%	4.59%	-8.56%	-1.73%
Accounts Receivable	-	526.52	740.55	251.33	761.98	683.81
Other Receivables	-	28.29	58.25	44.92	11.78	9.15
Receivables	-	555.2	799.84	324.19	994.46	806.83
Inventory	-	-	-	-	459.71	227.72
Prepaid Expenses	-	20.55	11.48	9	10.91	10.82
Other Current Assets	-	941.25	834.92	536.12	470.93	129.39
Total Current Assets	-	1,589	1,813	1,157	2,211	1,475
Property, Plant & Equipment	-	58.12	62.44	22.45	69.1	85.88
Long-Term Investments	-	10	10	10	10	252.35
Goodwill	-	-	-	-	448.63	448.63
Other Intangible Assets	-	8.88	4.92	3	6.37	3.21
Long-Term Deferred Tax Assets	-	52.24	42.5	77.59	146.75	142.29
Other Long-Term Assets	-	254.81	195.66	202.85	212.04	216.56
Total Assets	-	1,973	2,128	1,472	3,104	2,632
Accounts Payable	-	431.42	305.96	100.3	406.91	201.26
Accrued Expenses	-	46.05	100.95	59.55	54.95	45.82
Short-Term Debt	-	146.99	3.44	0.05	335.37	166.35
Current Portion of Long-Term Debt	-	-	-	-	-	0.02
Current Portion of Leases	-	9.32	13.98	7.11	8.3	0.65
Current Income Taxes Payable	-	-	-	0.99	50.82	24.56
Current Unearned Revenue	-	-	-	17.34	43.54	-
Other Current Liabilities	-	443.96	465.05	260.04	213.76	123.27
Total Current Liabilities	-	1,078	889.37	445.38	1,114	561.93
Long-Term Leases	-	36.02	39.3	-	4.3	18.53
Other Long-Term Liabilities	-	-0	1.95	29.79	38.86	56.68
Total Liabilities	-	1,136	954.19	498.77	1,182	667.49
Common Stock	-	30.67	30.67	30.67	30.67	30.67
Retained Earnings	-	686.52	1,023	499.57	1,748	-
Comprehensive Income & Other	-	76.48	80.29	415.7	50.39	1,720
Total Common Equity	738.96	793.66	1,134	945.95	1,829	1,751
Minority Interest	-	42.63	39.9	27.74	92.11	213.34
Shareholders' Equity	784.82	836.29	1,174	973.69	1,921	1,964
Total Liabilities & Equity	-	1,973	2,128	1,472	3,104	2,632
Total Debt	417.82	192.33	56.71	7.16	347.97	185.56
Net Cash (Debt)	18.44	-120.68	109.71	280.09	-73.33	114.79
Net Cash Growth	-93.77%	-	-60.83%	-	-	-62.25%
Net Cash Per Share	5.82	-38.71	35.19	89.85	-23.91	37.43
Filing Date Shares Outstanding	3.37	3.12	3.07	3.07	3.07	3.07
Total Common Shares Outstanding	3.37	3.07	3.07	3.07	3.07	3.07
Working Capital	-	510.93	923.29	711.19	1,097	913.17
Book Value Per Share	229.09	258.78	369.77	308.43	596.36	570.95
Tangible Book Value	730.09	784.78	1,129	942.94	1,374	1,299
Tangible Book Value Per Share	226.34	255.88	368.17	307.45	448.01	423.63
Land	-	-	-	-	0.93	9.65
Buildings	-	7.72	7.72	-	25.85	22.6
Machinery	-	109.05	100.21	-	186.49	201.09
Leasehold Improvements	-	1.44	1.44	-	4.09	4.58

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