Mahindra EPC Irrigation Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	-	16.9	2	44.2	0.4	44.21
Cash & Short-Term Investments	17.8	16.9	2	44.2	0.4	44.21
Cash Growth	-85.04%	745.00%	-95.47%	10950.00%	-99.09%	-60.20%
Accounts Receivable	-	1,862	1,482	1,206	1,421	1,417
Other Receivables	-	169.9	141.8	233.5	204.7	129.93
Receivables	-	2,032	1,624	1,439	1,626	1,547
Inventory	-	417	444.6	402.2	360.5	342.91
Prepaid Expenses	-	3.5	3.4	2.6	3.1	3.47
Restricted Cash	-	10.6	11.7	15.9	8.7	2.02
Other Current Assets	-	38.6	53.1	59.8	36.6	35.38
Total Current Assets	-	2,519	2,138	1,964	2,035	1,975
Property, Plant & Equipment	-	206.7	213.8	215	228.8	256.49
Long-Term Investments	-	-	-	4.8	7.6	11.71
Other Intangible Assets	-	0.6	1.4	2.7	2.9	2.6
Long-Term Accounts Receivable	-	31.1	37.5	141.1	373.8	327.92
Long-Term Deferred Tax Assets	-	82.5	112.5	120.3	82.8	57.88
Other Long-Term Assets	-	75.7	67.3	83.9	67.2	44
Total Assets	-	2,915	2,571	2,532	2,798	2,676
Accounts Payable	-	715.6	613.3	567.2	620.3	642.11
Accrued Expenses	-	68.8	58	93.6	90	83.37
Short-Term Debt	-	251.9	154.2	150	251.9	-
Current Portion of Leases	-	1.1	1.6	0.5	-	0.26
Current Unearned Revenue	-	77.2	17.7	15.7	10.9	26.79
Other Current Liabilities	-	66.4	65.3	65.5	63.9	58.61
Total Current Liabilities	-	1,181	910.1	892.5	1,037	811.13
Long-Term Leases	-	1	3.2	1	-	-
Other Long-Term Liabilities	-	7.2	4.8	4.2	7.2	3.97
Total Liabilities	-	1,189	918.1	897.7	1,044	815.1
Common Stock	-	279.3	279.1	278.9	278.4	278.4
Additional Paid-In Capital	-	953.7	951.5	948.6	942.8	942.83
Retained Earnings	-	486.5	413.8	395.8	516.1	629.24
Comprehensive Income & Other	-	6.6	8.4	10.8	16.5	10.38
Shareholders' Equity	1,738	1,726	1,653	1,634	1,754	1,861
Total Liabilities & Equity	-	2,915	2,571	2,532	2,798	2,676
Total Debt	365.8	254	159	151.5	251.9	0.26
Net Cash (Debt)	-348	-237.1	-157	-107.3	-251.5	43.95
Net Cash Per Share	-12.56	-8.48	-5.62	-3.85	-9.03	1.57
Filing Date Shares Outstanding	27.97	27.9	27.91	27.89	27.84	27.84
Total Common Shares Outstanding	27.97	27.9	27.91	27.89	27.84	27.84
Working Capital	-	1,338	1,228	1,072	997.9	1,164
Book Value Per Share	60.61	61.86	59.21	58.60	63.00	66.84
Tangible Book Value	1,737	1,726	1,651	1,631	1,751	1,858
Tangible Book Value Per Share	60.60	61.84	59.16	58.50	62.89	66.75
Buildings	-	101.6	100.4	99.8	97.9	97.85
Machinery	-	664	643.3	622.3	616.6	617.62
Construction In Progress	-	2.4	0.9	1	0.5	1.35

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