Elpro International Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	407.87	34.22	42.59	34.62	453.55
Short-Term Investments	-	0.8	0.8	1,693	7,882
Trading Asset Securities	3,158	2,688	1,177	-	-
Cash & Short-Term Investments	3,565	2,723	1,220	1,728	8,335
Cash Growth	30.94%	123.12%	-29.37%	-79.27%	14749.11%
Accounts Receivable	45.61	63.56	67.25	182.81	122.35
Other Receivables	484.96	265.72	179.12	269.85	123.54
Receivables	1,486	887.49	376.37	452.97	362.98
Inventory	11.02	9.21	9.1	14.06	8.68
Prepaid Expenses	-	5.61	10.63	5.93	4.7
Other Current Assets	217.85	210.81	144.21	131.58	21.46
Total Current Assets	5,281	3,836	1,761	2,332	8,733
Property, Plant & Equipment	6,566	4,258	2,524	2,283	18.83
Long-Term Investments	20,970	22,843	14,712	8,423	2,887
Other Intangible Assets	2.7	3.09	4.21	3.92	4.21
Long-Term Deferred Tax Assets	-	-	-	2.13	-
Other Long-Term Assets	3,360	3,071	2,271	2,089	2,157
Total Assets	36,179	34,011	21,271	15,133	13,799
Accounts Payable	119.5	93.97	173.68	135.36	121.81
Accrued Expenses	1.28	82.05	36.96	229.32	35.66
Short-Term Debt	7,598	6,126	1,632	-	5.77
Current Portion of Long-Term Debt	-	247.46	173.43	1,250	511.98
Current Portion of Leases	64.83	60.43	-	-	0.12
Current Income Taxes Payable	-	40.7	14.54	3.31	-
Current Unearned Revenue	-	14.98	12.97	5.89	12.35
Other Current Liabilities	1,198	773.65	381.54	360.87	322.4
Total Current Liabilities	8,981	7,440	2,425	1,984	1,010
Long-Term Debt	4,296	3,494	1,849	26.52	46.16
Long-Term Leases	130.94	171.51	-	-	-
Long-Term Unearned Revenue	145.39	12.51	14.03	15.08	23
Pension & Post-Retirement Benefits	7.92	6.64	5.14	4.15	3.14
Long-Term Deferred Tax Liabilities	1,372	1,320	780.63	333.19	261.23
Other Long-Term Liabilities	941.63	1,203	122.9	134.11	136.75
Total Liabilities	15,875	13,647	5,197	2,497	1,480
Common Stock	169.48	169.48	169.48	169.48	169.48
Additional Paid-In Capital	-	1,827	1,827	1,817	1,901
Retained Earnings	-	12,826	11,528	10,428	10,092
Comprehensive Income & Other	20,135	5,541	2,550	221.23	156.9
Total Common Equity	20,305	20,364	16,074	12,636	12,319
Shareholders' Equity	20,305	20,364	16,074	12,636	12,319
Total Liabilities & Equity	36,179	34,011	21,271	15,133	13,799
Total Debt	12,090	10,100	3,654	1,276	564.03
Net Cash (Debt)	-8,524	-7,377	-2,434	451.77	7,771
Net Cash Growth	-	-	-	-94.19%	-
Net Cash Per Share	-50.34	-43.53	-14.36	2.67	45.85
Filing Date Shares Outstanding	169.38	169.48	169.48	169.48	169.48
Total Common Shares Outstanding	169.38	169.48	169.48	169.48	169.48
Working Capital	-3,700	-3,604	-664.42	348.09	7,723
Book Value Per Share	119.88	120.16	94.85	74.56	72.69
Tangible Book Value	20,302	20,361	16,070	12,632	12,315
Tangible Book Value Per Share	119.86	120.14	94.82	74.53	72.66
Machinery	-	4,007	2,543	2,299	33.43
Construction In Progress	-	56.57	-	-	-

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