EPL Limited (BOM:500135)

EPL Limited Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	2,195	1,909	2,014	2,388	1,868	2,365
Short-Term Investments	80	-	-	-	-	4
Trading Asset Securities	-	250	-	150	-	-
Cash & Short-Term Investments	2,275	2,159	2,014	2,538	1,868	2,369
Cash Growth	50.66%	7.20%	-20.65%	35.87%	-21.15%	-35.52%
Accounts Receivable	8,229	6,993	6,953	6,430	6,367	5,891
Other Receivables	-	71	63	102	106	91
Receivables	8,232	7,064	7,018	6,542	6,479	5,990
Inventory	8,402	7,200	6,558	6,079	5,941	4,149
Prepaid Expenses	-	193	233	216	224	200
Restricted Cash	-	1	-	4	3	-
Other Current Assets	1,133	725	642	846	806	732
Total Current Assets	20,042	17,342	16,465	16,225	15,321	13,440
Property, Plant & Equipment	20,906	18,930	18,258	17,123	14,531	13,836
Long-Term Investments	149	144	76	43	72	149
Goodwill	1,159	1,159	1,159	1,159	1,159	1,159
Other Intangible Assets	325	340	422	433	510	590
Long-Term Deferred Tax Assets	634	532	376	308	276	169
Other Long-Term Assets	1,381	1,608	1,331	1,031	1,042	771
Total Assets	44,596	40,055	38,087	36,322	32,911	30,114
Accounts Payable	6,838	5,943	5,659	4,993	4,532	4,222
Accrued Expenses	-	1,087	934	920	817	925
Short-Term Debt	-	1,952	1,483	996	1,629	1,410
Current Portion of Long-Term Debt	4,148	1,651	1,981	1,730	1,340	586
Current Portion of Leases	368	389	391	364	316	241
Current Income Taxes Payable	263	111	65	74	75	124
Current Unearned Revenue	-	212	134	386	133	129
Other Current Liabilities	1,669	170	194	164	120	94
Total Current Liabilities	13,286	11,515	10,841	9,627	8,962	7,731
Long-Term Debt	2,678	3,124	4,576	4,960	3,620	3,486
Long-Term Leases	1,304	909	692	845	783	700
Long-Term Unearned Revenue	162	89	215	138	138	143
Pension & Post-Retirement Benefits	-	224	209	178	157	146
Long-Term Deferred Tax Liabilities	582	591	634	632	619	543
Other Long-Term Liabilities	271	16	14	14	51	51
Total Liabilities	18,283	16,468	17,181	16,394	14,330	12,800
Common Stock	640	639	637	636	632	631
Additional Paid-In Capital	-	2,342	2,022	1,974	1,387	1,297
Retained Earnings	-	12,893	10,841	10,088	9,515	8,696
Comprehensive Income & Other	25,597	7,674	7,415	7,194	6,711	6,357
Total Common Equity	26,237	23,548	20,915	19,892	18,245	16,981
Minority Interest	76	39	-9	36	336	333
Shareholders' Equity	26,313	23,587	20,906	19,928	18,581	17,314
Total Liabilities & Equity	44,596	40,055	38,087	36,322	32,911	30,114
Total Debt	8,498	8,025	9,123	8,895	7,688	6,423
Net Cash (Debt)	-6,223	-5,866	-7,109	-6,357	-5,820	-4,054
Net Cash Per Share	-19.42	-18.36	-22.26	-20.04	-18.39	-12.82
Filing Date Shares Outstanding	319.94	319.56	318.38	318.21	315.87	315.57
Total Common Shares Outstanding	319.94	319.56	318.38	318.21	315.87	315.57
Working Capital	6,756	5,827	5,624	6,598	6,359	5,709
Book Value Per Share	82.01	73.69	65.69	62.51	57.76	53.81
Tangible Book Value	24,753	22,049	19,334	18,300	16,576	15,232
Tangible Book Value Per Share	77.37	69.00	60.73	57.51	52.48	48.27
Land	-	245	199	194	186	189
Buildings	-	3,149	2,786	2,706	2,512	2,466
Machinery	-	34,115	31,222	26,878	22,566	21,293
Construction In Progress	-	688	679	1,754	1,446	226
Leasehold Improvements	-	1,014	943	394	405	380

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