EFC (I) 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	882.93	171.11	129.33	28.1	6.53
Short-Term Investments	-	1,241	1,723	0.2	-
Cash & Short-Term Investments	882.93	1,412	1,853	28.31	6.53
Cash Growth	-37.48%	-23.77%	6444.85%	333.66%	5206.50%
Accounts Receivable	2,447	983.15	1,243	145.83	-
Other Receivables	97.44	145.36	16.83	-	-
Receivables	2,544	1,191	1,301	185.89	9.01
Inventory	375.08	26.03	351.88	-	-
Prepaid Expenses	-	77.34	4.45	89.19	0.03
Other Current Assets	3,560	2,050	1,078	621.22	0.39
Total Current Assets	7,362	4,757	4,588	924.6	15.97
Property, Plant & Equipment	7,011	6,483	3,482	3,098	-
Long-Term Investments	-110.99	53.03	3.43	0.14	0.57
Goodwill	525.36	525.36	499.54	499.38	-
Other Intangible Assets	66.87	7.71	4.66	1.58	-
Long-Term Deferred Tax Assets	13.64	24.54	13.85	38.36	-
Other Long-Term Assets	11,846	5,132	1,184	197.06	-
Total Assets	26,751	16,992	9,803	4,760	16.53
Accounts Payable	1,430	807.56	789.35	147.58	-
Accrued Expenses	1.61	80.54	35.12	98.98	-
Current Portion of Long-Term Debt	696.63	199.27	36.03	46.32	-
Current Portion of Leases	2,621	1,616	596.22	508.37	-
Current Income Taxes Payable	196.09	204.02	47.51	50.2	-
Current Unearned Revenue	-	13.38	49.07	44.01	-
Other Current Liabilities	1,305	346.02	31.21	136.59	0.05
Total Current Liabilities	6,251	3,266	1,585	1,032	0.05
Long-Term Debt	2,379	2,109	1,117	537.83	-
Long-Term Leases	8,362	4,857	2,314	2,145	-
Long-Term Unearned Revenue	-	32.24	-	2.66	-
Pension & Post-Retirement Benefits	38.01	22.74	5.5	1.43	-
Long-Term Deferred Tax Liabilities	778.67	378.73	25.7	-	-
Other Long-Term Liabilities	805.54	515.13	443.63	292.58	-
Total Liabilities	18,614	11,181	5,490	4,012	0.05
Common Stock	274.57	199.11	99.55	68.27	7
Additional Paid-In Capital	-	1,656	500.91	696.39	-
Retained Earnings	-	8.88	1.39	-57.04	9.48
Comprehensive Income & Other	7,798	3,566	3,666	21.89	0.01
Total Common Equity	8,073	5,430	4,268	729.5	16.48
Minority Interest	64.34	380.46	45.49	18.28	-
Shareholders' Equity	8,137	5,811	4,313	747.78	16.48
Total Liabilities & Equity	26,751	16,992	9,803	4,760	16.53
Total Debt	14,059	8,781	4,063	3,238	-
Net Cash (Debt)	-13,176	-7,369	-2,211	-3,209	6.53
Net Cash Growth	-	-	-	-	5206.50%
Net Cash Per Share	-96.00	-74.02	-22.20	-69.29	0.93
Filing Date Shares Outstanding	137.16	99.55	99.55	68.27	7
Total Common Shares Outstanding	137.16	99.55	99.55	68.27	7
Working Capital	1,111	1,490	3,004	-107.46	15.91
Book Value Per Share	58.86	54.54	42.87	10.69	2.35
Tangible Book Value	7,480	4,897	3,764	228.55	16.48
Tangible Book Value Per Share	54.54	49.19	37.80	3.35	2.35
Land	-	1,746	786.98	355.43	-
Machinery	-	817.77	102.05	83.01	-
Construction In Progress	-	-	271.52	190.32	-