Ester Industries 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	Sep '25 Sep 30, 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	1,141	225.64	999.66	283.55	561.43	18.15
Short-Term Investments	594.86	431.29	145.58	226.31	41.49	253.18
Trading Asset Securities	-	580.13	692.7	1,539	-	13.31
Cash & Short-Term Investments	1,735	1,237	1,838	2,049	602.92	284.64
Cash Growth	75.20%	-32.69%	-10.31%	239.88%	111.82%	103.60%
Accounts Receivable	1,927	1,703	1,473	1,515	1,935	1,512
Other Receivables	-	33.12	35.04	44.67	71.91	104.5
Receivables	1,935	1,743	1,512	1,566	2,014	1,623
Inventory	2,013	1,614	1,446	1,722	2,035	1,366
Prepaid Expenses	-	32.96	41.38	69.28	52.71	48.68
Other Current Assets	488.36	425.64	596.2	659.2	583.31	217.27
Total Current Assets	6,172	5,053	5,434	6,066	5,288	3,540
Property, Plant & Equipment	10,315	10,161	10,708	10,561	8,240	4,524
Long-Term Investments	158.61	198.62	28.31	51.81	38.82	23.07
Other Intangible Assets	3.85	4.52	8.06	12.89	5.02	7.98
Other Long-Term Assets	365.39	310.18	247.25	450.16	708.54	521.89
Total Assets	17,016	15,729	16,431	17,145	14,282	8,617
Accounts Payable	771.95	470.42	639.8	323.42	630.9	376.67
Accrued Expenses	47.12	136.92	133.37	162.74	174.59	228.66
Short-Term Debt	-	1,714	2,203	1,742	1,179	731.5
Current Portion of Long-Term Debt	3,070	840.23	1,137	1,034	464.02	341.86
Current Portion of Leases	-	-	-	-	4.69	10.75
Current Income Taxes Payable	16.07	12.05	26.18	54.52	7.63	32.25
Current Unearned Revenue	-	44.51	43.59	57.61	68.23	63.02
Other Current Liabilities	220.84	100.84	110	213.66	182.25	68.12
Total Current Liabilities	4,126	3,319	4,293	3,588	2,712	1,853
Long-Term Debt	4,313	4,048	4,385	5,381	4,739	989.03
Long-Term Leases	0.13	0.13	0.13	0.13	0.13	4.82
Long-Term Unearned Revenue	302.93	287.91	314.9	343.46	202.91	228.04
Pension & Post-Retirement Benefits	-	78.03	75.03	72.89	79.67	81.17
Long-Term Deferred Tax Liabilities	245.63	246.81	162.66	303.82	307.86	315.47
Other Long-Term Liabilities	108.25	24.65	24.35	21.82	23.94	25.45
Total Liabilities	9,096	8,004	9,255	9,711	8,065	3,497
Common Stock	487.93	470.21	469.77	416.97	416.97	416.97
Additional Paid-In Capital	-	1,571	1,557	612.1	612.1	612.1
Retained Earnings	-	4,884	4,749	6,009	4,795	3,698
Comprehensive Income & Other	7,433	800.13	399.88	396.59	393.14	393.29
Shareholders' Equity	7,921	7,725	7,175	7,434	6,217	5,120
Total Liabilities & Equity	17,016	15,729	16,431	17,145	14,282	8,617
Total Debt	7,383	6,602	7,725	8,157	6,387	2,078
Net Cash (Debt)	-5,648	-5,365	-5,887	-6,108	-5,784	-1,793
Net Cash Per Share	-59.06	-57.02	-70.50	-73.24	-69.36	-21.50
Filing Date Shares Outstanding	97.39	94.04	93.95	83.39	83.39	83.39
Total Common Shares Outstanding	97.39	94.04	93.95	83.39	83.39	83.39
Working Capital	2,046	1,734	1,141	2,478	2,576	1,687
Book Value Per Share	81.33	82.15	76.37	89.15	74.55	61.40
Tangible Book Value	7,917	7,721	7,167	7,421	6,212	5,112
Tangible Book Value Per Share	81.29	82.10	76.29	88.99	74.49	61.30
Land	-	726.44	720.04	720.04	165.34	165.34
Buildings	-	1,621	1,617	1,564	630.82	600.23
Machinery	-	10,554	10,024	9,375	4,643	4,263
Construction In Progress	-	392.19	828.2	787.66	4,349	763.97

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