Accel Limited (BOM:517494)

Accel 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	35.06	14.64	91.73	29.74	16.96	68.76
Short-Term Investments	-	-	-	-	-	6.95
Cash & Short-Term Investments	35.06	14.64	91.73	29.74	16.96	75.71
Cash Growth	-39.18%	-84.05%	208.48%	75.36%	-77.60%	79.18%
Accounts Receivable	318	491.62	459.67	474.65	342.06	255.11
Other Receivables	-	4.39	2.15	17.08	7.74	-
Receivables	318	496.01	461.82	491.73	349.81	255.11
Inventory	67.03	63.67	75.41	63.4	45.24	28.16
Prepaid Expenses	-	13.62	12.91	8.68	10.66	12.99
Other Current Assets	155.66	86.76	18.99	32.66	72.11	113.91
Total Current Assets	575.75	674.7	660.85	626.2	494.78	485.87
Property, Plant & Equipment	368.68	378.48	379.91	362.91	753.15	942.65
Long-Term Investments	59.19	68.18	60.52	69.76	49.45	0.14
Goodwill	6.05	6.41	6.76	7.12	289.53	290.18
Other Intangible Assets	31.51	32.55	25.65	18.96	18.72	19.89
Long-Term Deferred Tax Assets	76.88	72.71	76.95	80.06	59.51	54.07
Other Long-Term Assets	647.76	596.96	671.97	643.54	296.27	199.92
Total Assets	1,766	1,830	1,883	1,825	1,994	1,993
Accounts Payable	153.79	194.39	253.6	239.93	145.64	237.41
Accrued Expenses	1.83	43.21	42.91	53.71	30.65	33.73
Short-Term Debt	-	159.37	143.25	125.59	78.82	75.56
Current Portion of Long-Term Debt	270.32	55.69	58.7	56.9	53.34	11.89
Current Unearned Revenue	-	50.67	46.99	49.49	-	33.35
Other Current Liabilities	222.62	176.57	101.24	118.96	206.11	118.01
Total Current Liabilities	648.56	679.9	646.69	644.57	514.56	509.97
Long-Term Debt	333.75	380.31	464.55	480.78	528.1	545.07
Long-Term Leases	43.96	49.28	72.29	39.16	44.91	84.98
Pension & Post-Retirement Benefits	-	28.56	23.15	21.08	12.45	26.82
Long-Term Deferred Tax Liabilities	5.5	6.7	7.22	-	-	-
Other Long-Term Liabilities	75.6	39.52	30.83	26.14	6.02	12.47
Total Liabilities	1,107	1,184	1,245	1,212	1,106	1,179
Common Stock	115.15	115.15	115.15	115.15	114.64	114.02
Additional Paid-In Capital	-	59.52	59.52	59.52	57.57	-
Retained Earnings	-	145.21	118.4	99.56	374.75	-
Comprehensive Income & Other	563.32	345.69	360	352.83	352.65	680.82
Total Common Equity	678.47	665.56	653.06	627.05	899.6	794.84
Minority Interest	-20.01	-19.84	-15.16	-13.34	-11.32	18.57
Shareholders' Equity	658.46	645.72	637.9	613.71	888.28	813.41
Total Liabilities & Equity	1,766	1,830	1,883	1,825	1,994	1,993
Total Debt	648.03	644.65	738.78	702.43	705.16	717.5
Net Cash (Debt)	-612.97	-630.02	-647.05	-672.69	-688.21	-641.79
Net Cash Per Share	-11.29	-10.94	-11.24	-11.72	-12.06	-11.26
Filing Date Shares Outstanding	56.97	57.57	57.57	57.57	57.32	57.01
Total Common Shares Outstanding	56.97	57.57	57.57	57.57	57.32	57.01
Working Capital	-72.81	-5.2	14.16	-18.37	-19.78	-24.1
Book Value Per Share	11.91	11.56	11.34	10.89	15.70	13.94
Tangible Book Value	640.91	626.6	620.65	600.97	591.35	484.77
Tangible Book Value Per Share	11.25	10.88	10.78	10.44	10.32	8.50
Land	-	184.21	184.21	184.21	189.43	388.61
Buildings	-	29.62	29.62	28.72	31.57	-
Machinery	-	279.22	238.42	258.15	199.45	184.69
Construction In Progress	-	0.48	0.65	0.56	408.77	374.81
Leasehold Improvements	-	3.93	4.49	4.38	4.24	3.61

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