ABC India Limited (BOM:520123)

ABC India 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	42.25	22.55	28.28	33.63	15.26	18.01
Short-Term Investments	149.82	143.08	139.91	147.73	133.5	136.73
Cash & Short-Term Investments	192.07	165.63	168.19	181.35	148.76	154.74
Cash Growth	13.67%	-1.52%	-7.26%	21.91%	-3.87%	19.79%
Accounts Receivable	321.93	297.86	265.37	247.9	309.71	510.4
Other Receivables	-	-	-	33.44	-	2.55
Receivables	348.09	297.86	265.37	281.34	317.06	520.32
Inventory	7.51	7.93	7.48	8.86	8.58	6.92
Prepaid Expenses	-	0.93	0.95	0.9	0.76	1
Other Current Assets	132.38	393.01	298.59	237.02	205.21	168.79
Total Current Assets	680.05	865.36	740.58	709.47	680.36	851.78
Property, Plant & Equipment	92.86	98.14	117.24	64.92	81.42	127.38
Long-Term Investments	208.67	194.42	115.85	93.14	83.66	73.89
Other Intangible Assets	0.03	0.03	0.03	0.03	0.13	0.24
Other Long-Term Assets	0.29	1.21	12.63	11.71	20.88	23.52
Total Assets	981.91	1,159	986.32	879.26	866.45	1,077
Accounts Payable	156.62	325.01	255.39	199.26	215.89	392.42
Accrued Expenses	3.32	23.47	17.72	15.24	16.57	53.22
Short-Term Debt	-	155.15	142.17	132.97	110.52	91.07
Current Portion of Long-Term Debt	155.23	26.11	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	-	1.56	3.91	4.61	12.79	21.74
Other Current Liabilities	79.36	27.49	18.18	10.33	35.18	52.03
Total Current Liabilities	394.53	561.66	458.28	378.31	404.04	637.94
Long-Term Debt	6.57	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	8.17	8.21	8.29	8.16	8.69	8.89
Pension & Post-Retirement Benefits	-	9.45	10.48	10.31	9.73	13.99
Long-Term Deferred Tax Liabilities	17.42	17.42	12.54	7.23	8	8.31
Other Long-Term Liabilities	11	1.33	1.25	0.97	1.38	1.33
Total Liabilities	437.69	612.8	534.33	463.63	492.45	732.51
Common Stock	54.12	54.12	54.12	54.12	54.12	54.12
Additional Paid-In Capital	-	25.71	25.71	25.71	25.71	25.71
Retained Earnings	-	372.23	335.55	316.06	281.3	264.47
Comprehensive Income & Other	490.09	94.3	36.62	19.75	12.88	-
Shareholders' Equity	544.21	546.36	451.99	415.64	374.01	344.3
Total Liabilities & Equity	981.91	1,159	986.32	879.26	866.45	1,077
Total Debt	161.8	198.85	206.56	207.51	184.22	180.59
Net Cash (Debt)	30.27	-33.23	-38.37	-26.15	-35.46	-25.85
Net Cash Per Share	5.41	-6.13	-7.08	-4.83	-6.55	-4.77
Filing Date Shares Outstanding	5.79	5.42	5.42	5.42	5.42	5.42
Total Common Shares Outstanding	5.79	5.42	5.42	5.42	5.42	5.42
Working Capital	285.52	303.71	282.3	331.17	276.32	213.83
Book Value Per Share	94.06	100.86	83.44	76.73	69.04	63.56
Tangible Book Value	544.19	546.33	451.97	415.61	373.88	344.06
Tangible Book Value Per Share	94.06	100.85	83.43	76.72	69.02	63.51
Land	-	3.58	10.01	10.01	17.75	36.42
Buildings	-	18.18	20.61	20.61	21.63	22.34
Machinery	-	115.26	115.23	51.78	74.19	80.65

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.