CESC Limited Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	-	21,812	12,754	11,292	21,527	8,396
Short-Term Investments	-	18,412	14,208	14,454	9,742	8,975
Trading Asset Securities	-	-	50.7	-	3,452	1,690
Accounts Receivable	-	24,277	22,564	21,915	20,955	23,150
Other Receivables	-	3,565	2,168	1,848	1,503	1,654
Inventory	-	9,990	11,907	13,622	10,113	6,826
Prepaid Expenses	-	-	-	-	112.2	215.1
Loans Receivable Current	-	42.9	18.6	14.9	160.9	12.3
Other Current Assets	-	5,309	2,299	2,205	3,288	5,057
Total Current Assets	-	83,407	65,969	65,351	70,852	55,974
Property, Plant & Equipment	-	221,001	221,237	227,741	231,212	241,045
Regulatory Assets	-	77,443	75,350	76,117	63,904	54,920
Goodwill	-	757.3	-	-	-	-
Other Intangible Assets	-	9,551	1,187	1,294	1,340	1,636
Long-Term Investments	-	593.7	515.8	769.9	1,145	1,394
Long-Term Loans Receivable	-	64	65.7	62.6	62.1	64.3
Long-Term Accounts Receivable	-	432	475.9	545.7	551.7	551.7
Other Long-Term Assets	-	16,562	6,878	5,238	5,867	3,029
Total Assets	-	409,811	371,678	377,119	374,935	358,615
Accounts Payable	-	15,880	12,719	10,898	10,416	9,323
Accrued Expenses	-	6,612	7,400	6,598	5,435	5,513
Short-Term Debt	-	27,471	14,058	20,380	22,431	15,665
Current Portion of Long-Term Debt	-	21,181	21,012	24,555	19,188	15,763
Current Unearned Revenue	-	3,000	2,892	2,699	2,122	2,325
Current Portion of Leases	-	401.6	324.5	338.2	330.8	318.3
Current Income Taxes Payable	-	60.5	22.6	854.3	622.3	698.4
Other Current Liabilities	-	10,214	11,021	27,518	27,800	25,751
Total Current Liabilities	-	84,820	69,450	93,842	88,345	75,356
Long-Term Debt	-	128,538	108,561	95,689	105,770	108,988
Long-Term Leases	-	2,187	1,481	1,666	1,888	2,038
Pension & Post-Retirement Benefits	-	5,329	4,920	4,710	4,568	4,375
Long-Term Deferred Tax Liabilities	-	33,911	41,505	42,795	42,875	41,583
Other Long-Term Liabilities	-	29,001	25,908	24,527	23,183	23,585
Total Liabilities	-	283,786	251,824	263,228	266,629	255,924
Common Stock	-	1,326	1,326	1,326	1,326	1,326
Retained Earnings	-	126,814	121,727	116,699	111,661	106,654
Comprehensive Income & Other	-	-8,043	-8,597	-8,921	-9,022	-9,252
Total Common Equity	127,110	120,097	114,456	109,104	103,964	98,728
Minority Interest	-	5,928	5,397	4,787	4,342	3,963
Shareholders' Equity	133,310	126,025	119,854	113,891	108,306	102,691
Total Liabilities & Equity	-	409,811	371,678	377,119	374,935	358,615
Total Debt	188,110	179,778	145,436	142,628	149,608	142,771
Net Cash (Debt)	-142,100	-139,554	-118,424	-116,882	-114,888	-123,711
Net Cash Per Share	-107.23	-105.28	-89.34	-88.17	-86.67	-93.33
Filing Date Shares Outstanding	1,326	1,326	1,326	1,326	1,326	1,326
Total Common Shares Outstanding	1,326	1,326	1,326	1,326	1,326	1,326
Working Capital	-	-1,414	-3,480	-28,490	-17,493	-19,382
Book Value Per Share	96.01	90.60	86.35	82.31	78.43	74.48
Tangible Book Value	116,900	109,789	113,270	107,810	102,624	97,091
Tangible Book Value Per Share	88.29	82.82	85.45	81.33	77.42	73.24
Land	-	35,002	33,935	33,780	33,750	26,622
Buildings	-	23,599	22,827	22,893	22,402	18,427
Machinery	-	264,692	255,780	248,427	242,203	243,545
Construction In Progress	-	4,273	1,746	1,404	1,025	1,336

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Utility template. Financial Sources.