Shree Cement Limited (NSE: SHREECEM)

Shree Cement 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	2,421	2,624	461.7	1,486	4,721	1,142
Short-Term Investments	54,534	550.9	711.5	668.8	3,678	4,267
Trading Asset Securities	-	52,235	33,815	35,110	36,131	30,863
Cash & Short-Term Investments	56,955	55,409	34,988	37,265	44,530	36,272
Cash Growth	7.74%	58.37%	-6.11%	-16.32%	22.77%	865.09%
Accounts Receivable	18,123	12,865	12,116	7,883	6,794	10,805
Other Receivables	-	13,637	10,892	11,357	11,024	11,356
Receivables	18,158	26,538	23,077	19,494	18,031	22,239
Inventory	26,826	35,551	27,597	24,970	17,157	17,135
Prepaid Expenses	-	305.3	133.9	116.2	118.5	85.5
Other Current Assets	16,024	4,319	3,884	2,859	2,037	3,207
Total Current Assets	117,963	122,122	89,679	84,703	81,873	78,938
Property, Plant & Equipment	123,273	113,971	102,028	82,785	71,525	73,065
Long-Term Investments	14,899	22,918	53,071	55,249	47,177	32,893
Other Intangible Assets	1,063	1,235	746.7	572.5	602.5	532.1
Long-Term Deferred Tax Assets	7,481	6,582	6,823	6,744	7,861	7,438
Other Long-Term Assets	13,876	12,673	10,955	7,391	6,048	6,036
Total Assets	278,586	279,535	263,339	237,489	215,132	199,442
Accounts Payable	9,742	12,142	11,960	8,904	8,830	6,577
Accrued Expenses	-	12,698	11,361	8,619	9,264	8,954
Short-Term Debt	-	4,759	9,716	3,205	5,087	7,102
Current Portion of Long-Term Debt	7,289	2,859	9,874	3,954	2,936	8,137
Current Portion of Leases	613.4	389.8	471.7	274	120.8	145.2
Current Income Taxes Payable	4,002	3,975	3,142	3,142	680.9	634.1
Current Unearned Revenue	-	32.3	-	-	-	-
Other Current Liabilities	37,169	24,423	20,798	18,768	17,512	8,607
Total Current Liabilities	58,815	61,278	67,321	46,864	44,431	40,156
Long-Term Debt	7,175	7,131	5,809	12,983	13,316	17,836
Long-Term Leases	1,745	1,417	1,377	876.4	839.5	923.9
Long-Term Unearned Revenue	-	61.9	-	-	-	-
Long-Term Deferred Tax Liabilities	279.5	288.8	-	-	-	1.7
Other Long-Term Liabilities	1,368	1,699	1,811	1,443	1,820	7,861
Total Liabilities	69,382	72,094	76,570	62,383	60,646	67,059
Common Stock	360.8	360.8	360.8	360.8	360.8	360.8
Additional Paid-In Capital	-	24,086	24,086	24,086	24,086	24,086
Retained Earnings	-	177,442	157,216	147,862	128,279	105,283
Comprehensive Income & Other	208,432	5,140	4,701	2,294	1,248	1,964
Total Common Equity	208,793	207,029	186,364	174,603	153,974	131,694
Minority Interest	410.6	411.2	405.6	502.9	511.6	688.1
Shareholders' Equity	209,203	207,440	186,770	175,106	154,486	132,382
Total Liabilities & Equity	278,586	279,535	263,339	237,489	215,132	199,442
Total Debt	16,822	16,556	27,247	21,292	22,299	34,144
Net Cash (Debt)	40,133	38,854	7,742	15,973	22,231	2,128
Net Cash Growth	22.30%	401.89%	-51.53%	-28.15%	944.80%	-
Net Cash Per Share	1110.26	1076.85	214.56	442.69	616.15	60.31
Filing Date Shares Outstanding	35.06	36.08	36.08	36.08	36.08	36.08
Total Common Shares Outstanding	35.06	36.08	36.08	36.08	36.08	36.08
Working Capital	59,148	60,844	22,358	37,839	37,443	38,783
Book Value Per Share	5954.58	5737.94	5165.19	4839.22	4267.49	3649.99
Tangible Book Value	207,730	205,795	185,617	174,030	153,372	131,162
Tangible Book Value Per Share	5924.28	5703.73	5144.50	4823.36	4250.79	3635.24
Land	-	24,149	20,348	18,053	14,520	12,270
Buildings	-	17,224	15,648	13,820	12,319	11,286
Machinery	-	164,250	131,018	119,896	103,672	94,600
Construction In Progress	-	19,297	27,966	10,535	9,965	11,967

Source: S&P Capital IQ. Standard template. Financial Sources.