Punjab Communications Limited (BOM:500346)

Punjab Communications 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	552.8	39.95	231.67	34.28	33.48	59.39
Short-Term Investments	-	517.64	317.03	404.56	561.47	612.56
Cash & Short-Term Investments	552.8	557.59	548.7	438.84	594.96	671.95
Cash Growth	10.75%	1.62%	25.03%	-26.24%	-11.46%	4.19%
Accounts Receivable	145.9	96.48	106.18	102.22	104.26	182.45
Other Receivables	-	26.65	32.1	12.25	8.31	14.92
Receivables	146.03	123.23	138.41	114.77	113.11	198.49
Inventory	38.25	30.52	30.29	20.41	42.55	40.93
Other Current Assets	92.23	54.5	39.31	38.34	40.97	38.84
Total Current Assets	829.3	765.83	756.7	612.36	791.59	950.2
Property, Plant & Equipment	27.77	28.35	28.79	30.5	32.76	35.4
Long-Term Investments	0.04	0.4	19.93	117.8	117.55	75.73
Other Long-Term Assets	11.83	14.11	14.51	28.87	30.66	36.28
Total Assets	868.93	808.69	819.92	789.53	972.95	1,099
Accounts Payable	135.46	112.7	120.66	109.55	112.48	123.19
Accrued Expenses	19.63	17.37	13.1	19	14.29	20.47
Current Unearned Revenue	-	305.17	304.54	304.33	308.88	310.86
Other Current Liabilities	385.33	76.3	88.39	127.96	126.11	110.19
Total Current Liabilities	540.41	511.53	526.69	560.84	561.77	564.71
Long-Term Unearned Revenue	-	-	0.04	0.37	0.7	1.03
Pension & Post-Retirement Benefits	-	-	-	36.34	60.83	55.95
Other Long-Term Liabilities	10.15	11.66	4.88	5.58	5.59	5.58
Total Liabilities	550.56	523.19	531.61	603.12	628.88	627.27
Common Stock	120.24	120.24	120.24	120.24	120.24	120.24
Additional Paid-In Capital	-	690.9	690.9	690.9	690.9	690.9
Retained Earnings	-	-565.96	-563.16	-665.05	-507.39	-380.2
Comprehensive Income & Other	198.14	40.32	40.32	40.32	40.32	40.32
Shareholders' Equity	318.38	285.51	288.31	186.42	344.07	471.26
Total Liabilities & Equity	868.93	808.69	819.92	789.53	972.95	1,099
Net Cash (Debt)	552.8	557.59	548.7	438.84	594.96	671.95
Net Cash Growth	10.75%	1.62%	25.03%	-26.24%	-11.46%	4.82%
Net Cash Per Share	45.23	46.37	45.63	36.50	49.48	55.88
Filing Date Shares Outstanding	12.01	12.02	12.02	12.02	12.02	12.02
Total Common Shares Outstanding	12.01	12.02	12.02	12.02	12.02	12.02
Working Capital	288.89	254.3	230.01	51.52	229.83	385.49
Book Value Per Share	26.50	23.75	23.98	15.50	28.62	39.19
Tangible Book Value	318.38	285.51	288.31	186.42	344.07	471.26
Tangible Book Value Per Share	26.50	23.75	23.98	15.50	28.62	39.19
Land	-	6.51	6.51	6.51	6.51	6.51
Buildings	-	34.14	34.14	34.14	34.14	34.14
Machinery	-	461.73	460.24	461.04	462.96	463.4

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