Cummins India Limited (BOM:500480)

Exscientia Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	2,350	2,999	3,967	1,774	1,216
Short-Term Investments	26,208	13,132	9,958	14,560	9,178
Trading Asset Securities	5,724	10,647	10,479	5,724	3,267
Cash & Short-Term Investments	34,282	26,777	24,404	22,058	13,661
Cash Growth	28.03%	9.72%	10.64%	61.47%	-2.59%
Accounts Receivable	22,866	20,882	15,980	12,791	11,149
Other Receivables	45.5	26.5	29.5	62.5	112.2
Receivables	22,912	20,909	16,009	12,854	11,261
Inventory	10,041	9,497	9,037	7,375	5,642
Other Current Assets	2,851	2,240	1,534	1,847	1,992
Total Current Assets	70,085	59,422	50,985	44,134	32,556
Property, Plant & Equipment	13,705	12,901	12,103	12,481	12,471
Long-Term Investments	5,502	4,633	4,095	3,143	2,724
Other Intangible Assets	946.6	835.9	16.3	10.3	491.5
Long-Term Deferred Charges	482.5	482.5	361.7	413.6	-
Other Long-Term Assets	10,965	11,431	11,626	10,939	11,320
Total Assets	101,685	89,705	79,186	71,120	59,562
Accounts Payable	15,671	14,088	11,495	9,997	7,310
Accrued Expenses	3,343	2,798	1,690	1,915	1,707
Short-Term Debt	-	1,000	3,500	3,947	202.2
Current Portion of Leases	92.4	71.3	59.8	49.7	43.6
Current Unearned Revenue	796.3	725.2	712.8	318.9	303.5
Other Current Liabilities	2,682	1,887	1,446	1,219	1,520
Total Current Liabilities	22,585	20,569	18,904	17,446	11,087
Long-Term Leases	204.2	198.5	200.7	178.8	151.3
Long-Term Unearned Revenue	256	119.6	32.7	32.2	27.5
Long-Term Deferred Tax Liabilities	862.1	871.8	1,008	935	785.7
Other Long-Term Liabilities	1,640	1,311	1,127	821.2	746.5
Total Liabilities	26,071	23,582	21,604	19,670	13,048
Common Stock	554.4	554.4	554.4	554.4	554.4
Retained Earnings	74,597	65,259	56,823	50,742	45,835
Comprehensive Income & Other	462.4	310.1	205.2	152.9	124.7
Shareholders' Equity	75,614	66,123	57,582	51,450	46,514
Total Liabilities & Equity	101,685	89,705	79,186	71,120	59,562
Total Debt	296.6	1,270	3,761	4,175	397.1
Net Cash (Debt)	33,986	25,507	20,644	17,882	13,264
Net Cash Growth	33.24%	23.56%	15.44%	34.82%	48.93%
Net Cash Per Share	122.60	92.02	74.47	64.51	47.85
Filing Date Shares Outstanding	277.2	277.2	277.2	277.2	277.2
Total Common Shares Outstanding	277.2	277.2	277.2	277.2	277.2
Working Capital	47,500	38,853	32,081	26,688	21,469
Book Value Per Share	272.78	238.54	207.73	185.60	167.80
Tangible Book Value	74,667	65,287	57,566	51,439	46,022
Tangible Book Value Per Share	269.36	235.52	207.67	185.57	166.03
Land	296.9	296.9	297.2	361.2	361.2
Buildings	8,364	8,078	7,883	8,487	8,399
Machinery	13,370	12,408	11,983	11,212	10,701
Construction In Progress	781.6	946.5	412.9	603.7	794
Leasehold Improvements	116.1	122.1	115.7	72.1	71.9

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