EFC (I) Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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	1,384	104.96	171.11	129.33	28.1	6.53
Short-Term Investments	-	777.98	1,241	1,723	0.2	-
Cash & Short-Term Investments	1,384	882.93	1,412	1,853	28.31	6.53
Cash Growth	3.48%	-37.48%	-23.77%	6444.85%	333.66%	5206.50%
Accounts Receivable	2,398	4,055	1,516	1,243	145.83	-
Other Receivables	55.84	534.71	145.36	16.83	-	-
Receivables	2,454	4,590	1,724	1,301	185.89	9.01
Inventory	541.17	375.08	26.03	351.88	-	-
Prepaid Expenses	-	39.74	77.34	4.45	89.19	0.03
Other Current Assets	6,029	1,347	1,518	1,078	621.22	0.39
Total Current Assets	10,409	7,234	4,757	4,588	924.6	15.97
Property, Plant & Equipment	5,797	7,011	6,483	3,482	3,098	-
Long-Term Investments	4.44	11,614	4,643	3.43	0.14	0.57
Goodwill	507.19	525.36	525.36	499.54	499.38	-
Other Intangible Assets	180.64	66.87	7.71	4.66	1.58	-
Long-Term Accounts Receivable	-	-	44.96	-	-	-
Long-Term Deferred Tax Assets	36.4	13.64	24.54	13.85	38.36	-
Other Long-Term Assets	15,096	248.47	496.37	1,184	197.06	-
Total Assets	32,082	26,751	16,992	9,803	4,760	16.53

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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
Accounts Payable	2,014	1,430	807.56	789.35	147.58	-
Accrued Expenses	-	266.45	80.54	35.12	98.98	-
Current Portion of Long-Term Debt	579.75	696.63	199.27	36.03	46.32	-
Current Portion of Leases	2,894	2,621	1,616	596.22	508.37	-
Current Income Taxes Payable	289.71	196.09	204.02	47.51	50.2	-
Current Unearned Revenue	-	-	13.38	49.07	44.01	-
Other Current Liabilities	2,151	1,040	346.02	31.21	136.59	0.05
Total Current Liabilities	7,928	6,251	3,266	1,585	1,032	0.05
Long-Term Debt	2,055	2,379	2,109	1,117	537.83	-
Long-Term Leases	8,334	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	1,280	778.67	378.73	25.7	-	-
Other Long-Term Liabilities	1,266	805.54	515.13	443.63	292.58	-
Total Liabilities	20,863	18,614	11,181	5,490	4,012	0.05

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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
Common Stock	295.89	274.57	199.11	99.55	68.27	7
Additional Paid-In Capital	-	3,566	3,566	500.91	696.39	-
Retained Earnings	-	4,311	2,019	1.39	-57.04	9.48
Comprehensive Income & Other	10,847	-79.14	9.49	3,666	21.89	0.01
Total Common Equity	11,143	8,073	5,794	4,268	729.5	16.48
Minority Interest	75.69	64.34	16.32	45.49	18.28	-
Shareholders' Equity	11,219	8,137	5,811	4,313	747.78	16.48
Total Liabilities & Equity	32,082	26,751	16,992	9,803	4,760	16.53

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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
Total Debt	13,863	14,059	8,781	4,063	3,238	-
Net Cash (Debt)	-12,478	-13,176	-7,369	-2,211	-3,209	6.53
Net Cash Growth	-	-	-	-	-	5206.50%
Net Cash Per Share	-88.99	-95.98	-53.67	-22.20	-69.29	0.93
Filing Date Shares Outstanding	145.48	137.28	99.55	99.55	68.27	7
Total Common Shares Outstanding	145.48	137.28	99.55	99.55	68.27	7
Working Capital	2,481	983.54	1,491	3,004	-107.46	15.91
Book Value Per Share	76.60	58.80	58.20	42.87	10.69	2.35
Tangible Book Value	10,455	7,480	5,261	3,764	228.55	16.48
Tangible Book Value Per Share	71.87	54.49	52.85	37.80	3.35	2.35
Land	-	2,676	1,746	786.98	355.43	-
Machinery	-	768.49	817.77	102.05	83.01	-
Construction In Progress	-	-	-	271.52	190.32	-