United Breweries Limited (NSE: UBL)

United Breweries 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	1,539	1,292	3,299	8,626	4,097	293.6
Short-Term Investments	-	132.8	70.7	83.2	81.1	113.2
Cash & Short-Term Investments	1,539	1,424	3,369	8,709	4,178	406.8
Cash Growth	-76.41%	-57.73%	-61.31%	108.45%	927.06%	60.98%
Accounts Receivable	24,343	23,138	14,073	12,549	13,950	13,504
Other Receivables	56.2	25.4	10.4	11.5	8.4	8
Receivables	24,400	23,164	14,084	12,560	13,958	13,512
Inventory	15,687	13,687	14,278	9,358	11,367	10,939
Prepaid Expenses	-	896.2	758.2	797.7	785.2	892.6
Other Current Assets	2,980	4,983	4,375	2,366	2,947	3,864
Total Current Assets	44,606	44,155	36,865	33,791	33,236	29,615
Property, Plant & Equipment	19,140	19,328	19,095	20,000	20,508	20,771
Long-Term Investments	79	94.8	147.1	133.7	106.8	11.7
Goodwill	64.5	64.5	64.5	64.5	64.5	242.1
Other Intangible Assets	75.5	90.4	122.3	163.8	209.8	239.3
Long-Term Deferred Tax Assets	572.3	529.3	450.1	384.4	349.7	277.7
Other Long-Term Assets	6,157	6,272	6,061	4,956	4,047	4,352
Total Assets	70,694	70,534	62,804	59,493	58,522	55,508
Accounts Payable	7,878	9,485	7,170	6,380	6,295	5,450
Accrued Expenses	-	15,069	13,281	11,134	11,519	9,707
Short-Term Debt	1,050	774.1	-	-	1.7	1,602
Current Portion of Long-Term Debt	-	-	-	-	1,425	750.6
Current Portion of Leases	77.4	77.2	48.8	36.8	40.6	80.6
Current Unearned Revenue	-	586.4	400.6	433.5	261.4	521.6
Other Current Liabilities	19,005	2,300	1,874	1,762	1,839	1,793
Total Current Liabilities	28,010	28,291	22,775	19,746	21,382	19,904
Long-Term Debt	-	-	-	-	1,075	3.7
Long-Term Leases	137.9	169	107.4	60.6	77.4	85.3
Other Long-Term Liabilities	177.9	146.1	184.9	249.7	110.9	113.1
Total Liabilities	28,385	28,698	23,109	20,101	22,661	20,272
Common Stock	264.4	264.4	264.4	264.4	264.4	264.4
Additional Paid-In Capital	-	6,294	6,294	6,294	6,294	6,294
Retained Earnings	-	32,756	30,622	30,324	26,796	26,175
Comprehensive Income & Other	41,991	2,469	2,469	2,469	2,469	2,469
Total Common Equity	42,255	41,783	39,649	39,351	35,823	35,203
Minority Interest	54.1	52.2	46.1	41.4	37.5	33.4
Shareholders' Equity	42,309	41,836	39,695	39,393	35,860	35,236
Total Liabilities & Equity	70,694	70,534	62,804	59,493	58,522	55,508
Total Debt	1,265	1,020	156.2	97.4	2,620	2,522
Net Cash (Debt)	273.6	404	3,213	8,612	1,558	-2,115
Net Cash Growth	-95.70%	-87.43%	-62.69%	452.61%	-	-
Net Cash Per Share	1.03	1.53	12.15	32.57	5.89	-8.00
Filing Date Shares Outstanding	264.34	264.41	264.41	264.41	264.41	264.41
Total Common Shares Outstanding	264.34	264.41	264.41	264.41	264.41	264.41
Working Capital	16,596	15,863	14,090	14,045	11,854	9,710
Book Value Per Share	159.85	158.03	149.96	148.83	135.48	133.14
Tangible Book Value	42,115	41,629	39,462	39,123	35,549	34,721
Tangible Book Value Per Share	159.32	157.44	149.25	147.97	134.45	131.32
Land	-	1,990	1,990	1,990	1,972	1,972
Buildings	-	8,408	8,357	8,120	7,671	6,879
Machinery	-	38,473	37,487	36,165	34,994	33,125
Construction In Progress	-	1,727	771.3	1,099	1,288	1,991
Leasehold Improvements	-	-	-	-	-	6.4

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