Zodiac Clothing Company Limited (NSE: ZODIACLOTH)

Zodiac Clothing Company 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	52.1	75.29	105.78	89.3	172.32	192.58
Short-Term Investments	-	-	3.46	3.4	3.3	26.29
Trading Asset Securities	40.39	206.82	316.41	16.57	62.06	16.47
Cash & Short-Term Investments	92.48	282.1	425.65	109.27	237.68	235.34
Cash Growth	-74.42%	-33.72%	289.55%	-54.03%	1.00%	2.66%
Accounts Receivable	232.66	210.84	249.2	216.15	179.37	175.06
Other Receivables	-	280.8	264.72	263.93	230.29	289.31
Receivables	234.44	492.23	514.31	480.53	536.63	687.97
Inventory	642.99	597.4	594.37	692.8	769.26	882.27
Prepaid Expenses	-	7.38	6.63	5.59	5.83	8.29
Other Current Assets	329.16	56.21	43.52	28.35	34.96	18.87
Total Current Assets	1,299	1,435	1,584	1,317	1,584	1,833
Property, Plant & Equipment	1,401	1,439	1,174	1,256	1,507	1,930
Long-Term Investments	435.88	444.98	531.18	491.58	300.08	266.32
Other Intangible Assets	10.38	11.38	13.72	15.23	16.24	21.07
Long-Term Deferred Tax Assets	97.52	156.49	156.49	156.49	156.49	157.19
Other Long-Term Assets	239.17	234.29	250.9	274.86	285.35	165.94
Total Assets	3,581	3,825	3,809	3,629	3,850	4,468
Accounts Payable	343.41	342.01	233.99	284.01	233.06	225.54
Accrued Expenses	12.13	69.58	65.64	77.06	64.52	96.08
Short-Term Debt	-	378.54	316.41	393.27	356.86	429.86
Current Portion of Long-Term Debt	411.92	25.88	27.73	27.73	1.86	7.97
Current Portion of Leases	99.13	109.29	96.08	78.65	150.32	253.39
Current Income Taxes Payable	-	0.43	-	-	-	-
Current Unearned Revenue	-	13.44	3.01	8.21	12.26	7.65
Other Current Liabilities	94.31	21.46	18.52	15.42	18.97	62.54
Total Current Liabilities	960.89	960.62	761.39	884.35	837.85	1,083
Long-Term Debt	-	-	25.88	53.61	81.34	167.16
Long-Term Leases	337.67	346.64	175.76	178.23	308.94	561.93
Long-Term Unearned Revenue	1.42	1.58	1.9	2.22	3.62	-
Long-Term Deferred Tax Liabilities	47.66	47.49	45.2	42.9	54.09	65.33
Other Long-Term Liabilities	6.45	6.26	5.85	2.86	2.31	-
Total Liabilities	1,356	1,364	1,017	1,165	1,289	1,878
Common Stock	259.94	259.94	259.94	247.6	247.6	224.78
Additional Paid-In Capital	-	1,075	1,075	967.25	967.25	740.07
Retained Earnings	-	875.71	1,242	1,073	1,233	1,501
Comprehensive Income & Other	1,965	250.35	215.08	175.6	113.59	125.31
Shareholders' Equity	2,225	2,461	2,792	2,463	2,561	2,591
Total Liabilities & Equity	3,581	3,825	3,809	3,629	3,850	4,468
Total Debt	848.71	860.35	641.86	731.49	899.32	1,420
Net Cash (Debt)	-756.23	-578.25	-216.21	-622.22	-661.64	-1,185
Net Cash Per Share	-29.10	-22.25	-8.68	-25.13	-29.37	-53.59
Filing Date Shares Outstanding	25.98	25.99	25.99	24.76	24.76	22.48
Total Common Shares Outstanding	25.98	25.99	25.99	24.76	24.76	22.48
Working Capital	338.18	474.69	823.09	432.18	746.52	749.7
Book Value Per Share	85.64	94.67	107.40	99.49	103.45	115.27
Tangible Book Value	2,215	2,450	2,778	2,448	2,545	2,570
Tangible Book Value Per Share	85.24	94.24	106.88	98.88	102.79	114.33
Land	-	36.25	36.25	40.84	40.84	40.84
Buildings	-	480.2	393.4	427.59	426.65	430.14
Machinery	-	753.38	740.68	828.54	842.08	870.09
Construction In Progress	-	59.63	30.21	26.19	12.83	18.69
Leasehold Improvements	-	201.11	202.33	219.43	235.8	243.91

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