The Waterbase Limited (BOM:523660)

The Waterbase 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	66.86	3.91	81.96	248.24	2.18
Short-Term Investments	4.28	103.92	163.92	156.5	542.9
Cash & Short-Term Investments	71.14	107.83	245.88	404.74	545.08
Cash Growth	-34.02%	-56.15%	-39.25%	-25.75%	218.32%
Accounts Receivable	332.76	425.51	866.29	388.85	475.8
Other Receivables	-	6.68	2.94	3.51	8.33
Receivables	332.76	432.19	869.23	392.36	484.13
Inventory	891.24	829.07	750.97	589.95	581.44
Prepaid Expenses	-	22.34	13.49	11.63	10.88
Other Current Assets	89.91	165.99	96.24	88.06	74.44
Total Current Assets	1,385	1,557	1,976	1,487	1,696
Property, Plant & Equipment	749.16	733.88	789.12	675.7	649.77
Other Intangible Assets	2.31	4.33	6.37	8.49	10.6
Long-Term Accounts Receivable	79.05	-	-	-	-
Long-Term Deferred Tax Assets	125.48	66.52	39.43	31.12	33.83
Other Long-Term Assets	103.78	62.64	55.93	72.75	42.48
Total Assets	2,445	2,425	2,867	2,275	2,433
Accounts Payable	325.2	316.66	455.8	253.7	294.5
Accrued Expenses	1.98	47.23	120.71	85.87	146.04
Short-Term Debt	438.14	259.31	376.99	-	-
Current Portion of Leases	0.59	4.17	5.04	4.89	2.51
Other Current Liabilities	99.51	40.58	48.7	35.97	56.17
Total Current Liabilities	865.41	667.96	1,007	380.43	499.22
Long-Term Leases	-	0.59	4.76	9.8	9.73
Other Long-Term Liabilities	27.57	11.98	11.08	11.18	10.45
Total Liabilities	892.97	699.3	1,040	414.76	532.16
Common Stock	414.27	414.27	414.27	414.27	414.27
Additional Paid-In Capital	-	147.35	147.35	147.35	147.35
Retained Earnings	-	1,061	1,163	1,196	1,236
Comprehensive Income & Other	1,138	102.61	102.61	102.61	102.61
Shareholders' Equity	1,552	1,725	1,827	1,860	1,900
Total Liabilities & Equity	2,445	2,425	2,867	2,275	2,433
Total Debt	438.72	264.07	386.78	14.69	12.24
Net Cash (Debt)	-367.58	-156.24	-140.9	390.05	532.84
Net Cash Growth	-	-	-	-26.80%	1042.95%
Net Cash Per Share	-8.86	-3.77	-3.40	9.42	12.86
Filing Date Shares Outstanding	41.46	41.43	41.43	41.43	41.43
Total Common Shares Outstanding	41.46	41.43	41.43	41.43	41.43
Working Capital	519.65	889.45	968.57	1,106	1,197
Book Value Per Share	37.43	41.65	44.10	44.90	45.88
Tangible Book Value	1,550	1,721	1,821	1,852	1,890
Tangible Book Value Per Share	37.38	41.55	43.95	44.69	45.62
Land	-	54.53	54.53	52.55	52.55
Buildings	-	491.27	479.91	380.61	356.1
Machinery	-	758.24	707.18	619.14	575.66
Construction In Progress	-	18.39	43.77	34.39	2.6

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