ABC India Limited (BOM:520123)

ABC India Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	35.76	28.28	33.63	15.26	18.01
Short-Term Investments	143.08	139.91	147.73	133.5	136.73
Cash & Short-Term Investments	178.84	168.19	181.35	148.76	154.74
Cash Growth	6.33%	-7.26%	21.91%	-3.87%	19.79%
Accounts Receivable	297.86	265.37	247.9	309.71	510.4
Other Receivables	9.16	34.05	33.44	-	2.55
Receivables	328.27	299.43	281.34	317.06	520.32
Inventory	7.93	7.48	8.86	8.58	6.92
Prepaid Expenses	-	0.95	0.9	0.76	1
Other Current Assets	350.32	264.54	237.02	205.21	168.79
Total Current Assets	865.36	740.58	709.47	680.36	851.78
Property, Plant & Equipment	98.14	117.24	64.92	81.42	127.38
Long-Term Investments	195.34	115.85	93.14	83.66	73.89
Other Intangible Assets	0.03	0.03	0.03	0.13	0.24
Other Long-Term Assets	0.29	12.63	11.71	20.88	23.52
Total Assets	1,159	986.32	879.26	866.45	1,077
Accounts Payable	326.22	256.6	199.26	215.89	392.42
Accrued Expenses	3.32	17.72	15.24	16.57	53.22
Short-Term Debt	-	142.17	132.97	110.52	91.07
Current Portion of Long-Term Debt	181.26	15.57	11.24	10.98	19.03
Current Portion of Leases	2.85	5.33	4.66	2.11	8.44
Current Unearned Revenue	-	3.91	4.61	12.79	21.74
Other Current Liabilities	48	16.98	10.33	35.18	52.03
Total Current Liabilities	561.66	458.28	378.31	404.04	637.94
Long-Term Debt	14.74	40.64	50.48	60.49	57.64
Long-Term Leases	-	2.85	8.16	0.11	4.41
Long-Term Unearned Revenue	-	8.29	8.16	8.69	8.89
Long-Term Deferred Tax Liabilities	17.42	12.54	7.23	8	8.31
Other Long-Term Liabilities	18.98	1.25	0.97	1.38	1.33
Total Liabilities	612.8	534.33	463.63	492.45	732.51
Common Stock	54.12	54.12	54.12	54.12	54.12
Additional Paid-In Capital	-	25.71	25.71	25.71	25.71
Retained Earnings	-	335.55	316.06	281.3	264.47
Comprehensive Income & Other	492.23	36.62	19.75	12.88	-
Shareholders' Equity	546.36	451.99	415.64	374.01	344.3
Total Liabilities & Equity	1,159	986.32	879.26	866.45	1,077
Total Debt	198.85	206.56	207.51	184.22	180.59
Net Cash (Debt)	-20.01	-38.37	-26.15	-35.46	-25.85
Net Cash Per Share	-3.70	-7.08	-4.83	-6.55	-4.77
Filing Date Shares Outstanding	5.46	5.42	5.42	5.42	5.42
Total Common Shares Outstanding	5.46	5.42	5.42	5.42	5.42
Working Capital	303.71	282.3	331.17	276.32	213.83
Book Value Per Share	100.04	83.44	76.73	69.04	63.56
Tangible Book Value	546.33	451.97	415.61	373.88	344.06
Tangible Book Value Per Share	100.04	83.43	76.72	69.02	63.51
Land	-	10.01	10.01	17.75	36.42
Buildings	-	20.61	20.61	21.63	22.34
Machinery	-	115.23	51.78	74.19	80.65

Updated Feb 13, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.