H S India Limited (BOM:532145)

H S 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	Dec 31, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	-	57.16	86.65	94.67	116.16	64.27
Cash & Short-Term Investments	46.66	57.16	86.65	94.67	116.16	64.27
Cash Growth	-15.68%	-34.03%	-8.48%	-18.50%	80.75%	64.14%
Accounts Receivable	-	23.58	23.18	26.44	25.95	22.4
Receivables	-	23.58	23.18	26.44	25.95	22.4
Inventory	-	9.33	7.85	8.64	7.11	6.55
Prepaid Expenses	-	0.32	0.82	2.86	2	0.62
Restricted Cash	-	0.25	0.25	8.94	8.58	8.17
Other Current Assets	-	271.17	259.22	230.56	223.46	226.02
Total Current Assets	-	361.81	377.96	372.1	383.25	328.03
Property, Plant & Equipment	-	105.83	107.72	116.62	122.97	131.43
Long-Term Investments	-	27.43	29.76	29.63	29.51	29.39
Other Long-Term Assets	-	3.02	3.02	2.4	2.4	2.6
Total Assets	-	498.09	518.47	520.75	538.13	491.44
Accounts Payable	-	5.13	7.11	7.04	8.17	10.65
Accrued Expenses	-	10.57	11.73	9.36	9.36	9.37
Short-Term Debt	-	-	15.99	4.7	-	-
Current Portion of Long-Term Debt	-	37.37	29.76	28.54	17.67	8.42
Other Current Liabilities	-	1.28	1.72	1.01	0.45	0.23
Total Current Liabilities	-	54.34	66.29	50.64	35.64	28.66
Long-Term Debt	-	125.33	146.14	175.92	218.51	189.23
Pension & Post-Retirement Benefits	-	0.59	0.61	0.68	0.57	0.87
Long-Term Deferred Tax Liabilities	-	-1.3	-0.8	0.3	1.1	1.7
Other Long-Term Liabilities	-	0.15	0.15	0.15	0.15	0.15
Total Liabilities	-	179.11	212.39	227.68	255.98	220.61
Common Stock	-	162.38	162.38	162.38	162.38	162.38
Additional Paid-In Capital	-	21.75	21.75	21.75	21.75	21.75
Retained Earnings	-	155.97	142.97	129.62	119.25	108.43
Comprehensive Income & Other	-	-21.13	-21.03	-20.69	-21.24	-21.74
Shareholders' Equity	321.43	318.98	306.08	293.06	282.15	270.83
Total Liabilities & Equity	-	498.09	518.47	520.75	538.13	491.44
Total Debt	144.14	162.69	191.88	209.15	236.19	197.65
Net Cash (Debt)	-97.47	-105.53	-105.24	-114.48	-120.03	-133.38
Net Cash Per Share	-5.98	-6.50	-6.48	-7.05	-7.39	-8.21
Filing Date Shares Outstanding	16.42	16.24	16.24	16.24	16.24	16.24
Total Common Shares Outstanding	16.42	16.24	16.24	16.24	16.24	16.24
Working Capital	-	307.47	311.67	321.47	347.61	299.37
Book Value Per Share	19.69	19.64	18.85	18.05	17.38	16.68
Tangible Book Value	321.43	318.98	306.08	293.06	282.15	270.83
Tangible Book Value Per Share	19.69	19.64	18.85	18.05	17.38	16.68
Land	-	21.77	21.77	21.77	21.77	21.77
Buildings	-	131.29	131.29	131.29	131.29	131.29
Machinery	-	248.75	240.3	238.56	234.96	232.35
Construction In Progress	-	-	1.81	1.24	-	-

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