Usha Financial Services Limited (NSE:USHAFIN)

Usha Financial Services Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	77.48	0.73	9.37	28.04	298.11
Long-Term Investments	-	-	21.6	21.89	0.3
Loans & Lease Receivables	3,070	3,577	1,516	1,055	1,851
Other Receivables	34.31	30.29	35.14	26	28.4
Property, Plant & Equipment	86.65	4.79	6.51	9.3	13.2
Other Intangible Assets	0.07	0.12	0.37	0.4	0.47
Other Current Assets	75.15	15.65	14.29	16.17	326.02
Long-Term Deferred Tax Assets	8.89	5.27	6.03	3.17	1.06
Other Long-Term Assets	6.45	86.48	23.67	12.88	23.26
Total Assets	3,359	3,720	1,633	1,173	2,542
Accounts Payable	4.75	6.91	4.88	9.17	21.42
Accrued Expenses	33.5	25.22	13.55	6.56	13.56
Short-Term Debt	-	22.73	10.27	1.97	-
Current Portion of Long-Term Debt	1,076	1,348	505.63	253.82	990.57
Long-Term Debt	736.82	1,104	456.42	374.68	493.68
Current Income Taxes Payable	2.81	2.08	-	13.56	40.26
Other Current Liabilities	336.37	213.46	83.47	54.49	583.41
Pension & Post-Retirement Benefits	1.92	1.33	1.09	1.1	-
Other Long-Term Liabilities	106.16	168.73	75.77	22.5	14.56
Total Liabilities	2,298	2,893	1,151	737.83	2,157
Common Stock	158.78	94.18	65.82	63.52	59.52
Additional Paid-In Capital	426.38	385.94	171.98	163.08	155.08
Retained Earnings	475.11	347.22	244.38	208.58	170.02
Shareholders' Equity	1,060	827.34	482.17	435.17	384.61
Total Liabilities & Equity	3,359	3,720	1,633	1,173	2,542
Total Debt	1,813	2,475	972.32	630.46	1,484
Net Cash (Debt)	-1,735	-2,474	-962.96	-602.43	-1,186
Net Cash Per Share	-111.46	-196.31	-98.99	-62.50	-119.87
Filing Date Shares Outstanding	15.88	14.13	9.87	9.83	9.83
Total Common Shares Outstanding	15.88	14.13	9.87	9.83	9.83
Working Capital	1,803	2,005	957.28	785.8	854.55
Book Value Per Share	66.78	58.56	48.84	44.28	39.14
Tangible Book Value	1,060	827.23	481.81	434.77	384.14
Tangible Book Value Per Share	66.77	58.56	48.80	44.24	39.09

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