Hester Biosciences Limited (BOM:524669)

Hester Biosciences 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	79.38	59.65	127.48	131.56	247.5	212.69
Short-Term Investments	-	12.54	25.56	16.61	4.53	-
Cash & Short-Term Investments	79.38	72.19	153.04	148.17	252.03	212.69
Cash Growth	-52.72%	-52.83%	3.29%	-41.21%	18.50%	-9.61%
Accounts Receivable	926.43	731.81	786.45	796.31	552.8	492.12
Other Receivables	-	69.08	57.85	59.97	17.63	2.39
Receivables	931.35	858.45	902.86	916.18	631.23	551.5
Inventory	658.69	703.77	755.81	848.1	753.82	622.22
Prepaid Expenses	-	16.8	12.72	12.83	23.9	9.88
Other Current Assets	367.8	300.53	321.72	350.64	286.65	218.76
Total Current Assets	2,037	1,952	2,146	2,276	1,948	1,615
Property, Plant & Equipment	4,217	4,094	4,076	4,050	3,170	2,411
Long-Term Investments	371.98	356.65	306.64	267.31	241	27.96
Other Intangible Assets	77.6	66.57	39.32	29.36	20.44	8.52
Other Long-Term Assets	48.03	65.36	55.53	76.68	242.17	48.16
Total Assets	6,752	6,534	6,623	6,700	5,622	4,110
Accounts Payable	285.34	294.19	258.56	299.77	180.18	280.86
Accrued Expenses	14.78	26.81	21.37	29.65	16.27	30.59
Short-Term Debt	-	295.79	313.51	588.58	348.45	32.79
Current Portion of Long-Term Debt	940.58	551.89	389.24	243.17	230.65	182.87
Current Portion of Leases	2.71	-	0.42	5	4.44	4.24
Current Income Taxes Payable	11.13	40.17	24.56	33.95	9.38	30.83
Current Unearned Revenue	-	5.04	5.04	12.73	-	35.28
Other Current Liabilities	159.33	37.95	42.02	274.11	179.6	16.2
Total Current Liabilities	1,414	1,252	1,055	1,487	968.97	613.66
Long-Term Debt	1,136	1,334	1,820	1,848	1,644	825.03
Long-Term Leases	57.27	54.75	53.78	56.69	54.4	55.23
Long-Term Unearned Revenue	530.35	540.16	543.81	329.64	202.74	184.23
Pension & Post-Retirement Benefits	-	3.74	2.64	2.16	2.34	-
Long-Term Deferred Tax Liabilities	68.09	59.33	74.11	73.51	65.1	72.76
Other Long-Term Liabilities	36.32	23.79	45.22	17.16	10.38	-
Total Liabilities	3,241	3,267	3,595	3,814	2,948	1,751
Common Stock	85.07	85.07	85.07	85.07	85.07	85.07
Additional Paid-In Capital	-	175.07	175.07	175.07	175.07	175.07
Retained Earnings	-	2,763	2,543	2,423	2,240	1,933
Comprehensive Income & Other	3,294	119.29	114.64	114.48	99.33	89.55
Total Common Equity	3,379	3,143	2,918	2,797	2,600	2,283
Minority Interest	131.27	124.01	110.82	88.16	74.09	76.5
Shareholders' Equity	3,510	3,267	3,029	2,885	2,674	2,360
Total Liabilities & Equity	6,752	6,534	6,623	6,700	5,622	4,110
Total Debt	2,136	2,236	2,577	2,742	2,282	1,100
Net Cash (Debt)	-2,057	-2,164	-2,424	-2,593	-2,030	-887.47
Net Cash Per Share	-234.62	-254.37	-284.99	-304.85	-238.59	-104.32
Filing Date Shares Outstanding	8.58	8.51	8.51	8.51	8.51	8.51
Total Common Shares Outstanding	8.58	8.51	8.51	8.51	8.51	8.51
Working Capital	623.35	699.9	1,091	788.96	978.66	1,001
Book Value Per Share	394.06	369.41	343.01	328.83	305.62	268.38
Tangible Book Value	3,301	3,076	2,879	2,768	2,579	2,275
Tangible Book Value Per Share	385.01	361.59	338.39	325.38	303.22	267.38
Land	-	136.36	136.36	136.36	102.62	102.62
Buildings	-	1,552	1,554	1,594	1,396	840.99
Machinery	-	2,141	2,053	2,059	1,921	1,267
Construction In Progress	-	1,767	1,681	1,461	802.24	1,087

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