High Energy Batteries (India) Limited (BOM:504176)

BOM:504176 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	34.02	0.22	6.76	7.56	44.08	55.33
Short-Term Investments	-	12.44	-	-	-	-
Cash & Short-Term Investments	34.02	12.66	6.76	7.56	44.08	55.33
Cash Growth	-16.35%	87.19%	-10.58%	-82.85%	-20.34%	19520.57%
Accounts Receivable	260.74	321.25	215.15	356.7	234.62	228.02
Other Receivables	-	21.44	21.31	0.35	1.55	0.2
Receivables	260.74	342.69	236.46	357.05	236.17	228.22
Inventory	377.5	398.96	387.91	353.7	354.28	288.31
Prepaid Expenses	-	3.52	1.78	2.56	5.52	11.32
Other Current Assets	260.01	68.98	40.64	22.24	16.37	16.99
Total Current Assets	932.26	826.8	673.55	743.11	656.42	600.17
Property, Plant & Equipment	390.47	387.77	377.08	377.54	301.31	307.38
Long-Term Investments	27.39	28.32	21.42	18.14	19.71	18.48
Other Intangible Assets	2.49	3.39	1.89	1.4	1.05	1.25
Other Long-Term Assets	9.83	6.6	9.1	4.99	5.53	8.78
Total Assets	1,362	1,253	1,083	1,145	984.02	936.05
Accounts Payable	56.72	47.58	34.25	27.22	41.16	47.1
Accrued Expenses	-	51.29	57.16	54.37	65.53	33.49
Short-Term Debt	214.1	112.5	47.71	208.47	241.84	279.07
Current Portion of Long-Term Debt	-	-	-	-	3.42	39.31
Current Income Taxes Payable	-	-	-	6.46	2.13	0.8
Current Unearned Revenue	-	-	7.25	1.76	-	-
Other Current Liabilities	61.15	7.85	21.48	76.13	23.29	32.01
Total Current Liabilities	331.97	219.23	167.83	374.41	377.36	431.78
Long-Term Debt	-	-	-	-	-	27.9
Long-Term Unearned Revenue	-	-	-	-	5.71	6.54
Long-Term Deferred Tax Liabilities	32.23	33.18	33.6	31.87	39.76	46.61
Other Long-Term Liabilities	4.47	4.47	4.54	4.08	4.27	3.85
Total Liabilities	368.67	256.87	205.96	410.36	427.1	516.69
Common Stock	17.93	17.93	17.93	17.93	17.93	17.93
Additional Paid-In Capital	-	78.34	78.34	78.34	78.34	78.34
Retained Earnings	-	887.63	765.86	626.26	451.38	314.56
Comprehensive Income & Other	975.85	12.11	14.96	12.29	9.28	8.54
Shareholders' Equity	993.78	996	877.08	734.81	556.93	419.36
Total Liabilities & Equity	1,362	1,253	1,083	1,145	984.02	936.05
Total Debt	214.1	112.5	47.71	208.47	245.27	346.28
Net Cash (Debt)	-180.08	-99.84	-40.95	-200.91	-201.19	-290.95
Net Cash Per Share	-20.08	-11.14	-4.57	-22.41	-22.44	-32.46
Filing Date Shares Outstanding	8.95	8.96	8.96	8.96	8.96	8.96
Total Common Shares Outstanding	8.95	8.96	8.96	8.96	8.96	8.96
Working Capital	600.29	607.57	505.72	368.69	279.06	168.38
Book Value Per Share	111.04	111.11	97.85	81.98	62.13	46.78
Tangible Book Value	991.29	992.61	875.19	733.41	555.88	418.12
Tangible Book Value Per Share	110.76	110.74	97.64	81.82	62.01	46.64
Land	-	295.4	295.4	295.4	198.78	198.78
Buildings	-	48.02	42.74	41.02	37.26	36.81
Machinery	-	140.28	130.62	124.13	136.93	132.85
Construction In Progress	-	3.14	-	-	-	-

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