Shiv Aum Steels Limited (NSE:SHIVAUM)

Shiv Aum Steels 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	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	58.27	18.6	3.44	2.18	43.11	30.04
Short-Term Investments	40.65	41.09	19.43	2	-	-
Cash & Short-Term Investments	98.92	59.69	22.87	4.18	43.11	30.04
Cash Growth	128.42%	160.96%	446.94%	-90.30%	43.49%	12.22%
Accounts Receivable	520.82	579.08	347.65	345.78	427.64	564.85
Other Receivables	-	9.78	-	-	-	-
Receivables	699.03	596.05	348.78	346.73	428.53	565.71
Inventory	1,092	880.88	891.1	713.25	555.22	428.49
Prepaid Expenses	-	3.06	0.56	0.42	0.36	0.44
Other Current Assets	-	194.47	269.24	175.59	122.62	132.63
Total Current Assets	1,889	1,734	1,533	1,240	1,150	1,157
Property, Plant & Equipment	42.53	43.04	42.08	47.05	43.49	47.7
Long-Term Investments	23.26	36.8	36.8	36.8	3.3	-
Other Intangible Assets	1.07	1.07	-	-	-	-
Long-Term Deferred Tax Assets	1.3	1.83	1.73	1.43	0.07	0.77
Other Long-Term Assets	0.59	16.91	16.91	16.91	16.91	30.99
Total Assets	1,958	1,834	1,630	1,342	1,214	1,237
Accounts Payable	31.05	15.96	5.19	5.24	1.86	10.13
Accrued Expenses	-	1.95	0.46	1.97	1.6	1.04
Short-Term Debt	656.32	601.5	498.73	368.26	412.09	441.02
Current Income Taxes Payable	21.96	38.74	49.89	41.72	7.93	16.83
Other Current Liabilities	21.43	21.21	26.23	20.13	10.08	6.24
Total Current Liabilities	730.76	679.35	580.5	437.32	433.56	475.26
Long-Term Debt	90	90	90	88.8	88.8	89.82
Total Liabilities	823.09	771.68	672.54	528.01	524.17	569.02
Common Stock	136	136	136	136	136	136
Additional Paid-In Capital	-	232.74	232.74	232.74	232.74	232.74
Retained Earnings	-	693.38	588.79	445.61	320.69	299.01
Shareholders' Equity	1,135	1,062	957.53	814.35	689.44	667.75
Total Liabilities & Equity	1,958	1,834	1,630	1,342	1,214	1,237
Total Debt	746.32	691.5	588.73	457.06	500.89	530.84
Net Cash (Debt)	-647.4	-631.81	-565.85	-452.88	-457.79	-500.8
Net Cash Per Share	-47.59	-46.46	-41.61	-33.30	-33.56	-42.28
Filing Date Shares Outstanding	13.6	13.6	13.6	13.6	13.6	13.6
Total Common Shares Outstanding	13.6	13.6	13.6	13.6	13.6	13.6
Working Capital	1,159	1,055	952.05	802.85	716.27	682.04
Book Value Per Share	83.49	78.10	70.40	59.88	50.69	49.10
Tangible Book Value	1,134	1,061	957.53	814.35	689.44	667.75
Tangible Book Value Per Share	83.41	78.02	70.40	59.88	50.69	49.10
Land	-	12.76	12.76	12.76	-	12.75
Buildings	-	49.58	49.58	49.58	-	49.58
Machinery	-	34.46	31.05	30.28	-	23.23

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