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	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	46.66	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	25.87	23.58	23.18	26.44	25.95	22.4
Receivables	25.87	23.58	23.18	26.44	25.95	22.4
Inventory	8.29	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	273.31	271.17	259.22	230.56	223.46	226.02
Total Current Assets	354.13	361.81	377.96	372.1	383.25	328.03
Property, Plant & Equipment	103.78	105.83	107.72	116.62	122.97	131.43
Long-Term Investments	26.94	27.43	29.76	29.63	29.51	29.39
Other Long-Term Assets	3.76	3.02	3.02	2.4	2.4	2.6
Total Assets	488.61	498.09	518.47	520.75	538.13	491.44
Accounts Payable	6.92	5.13	7.11	7.04	8.17	10.65
Accrued Expenses	5.72	10.57	11.73	9.36	9.36	9.37
Short-Term Debt	-	-	15.99	4.7	-	-
Current Portion of Long-Term Debt	39.47	37.37	29.76	28.54	17.67	8.42
Other Current Liabilities	10.23	1.28	1.72	1.01	0.45	0.23
Total Current Liabilities	62.34	54.34	66.29	50.64	35.64	28.66
Long-Term Debt	104.67	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	-0.5	-1.3	-0.8	0.3	1.1	1.7
Other Long-Term Liabilities	0.67	0.15	0.15	0.15	0.15	0.15
Total Liabilities	167.17	179.11	212.39	227.68	255.98	220.61
Common Stock	162.38	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	159.05	-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	488.61	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	-6.07	-6.50	-6.48	-7.05	-7.39	-8.21
Filing Date Shares Outstanding	16.33	16.24	16.24	16.24	16.24	16.24
Total Common Shares Outstanding	16.33	16.24	16.24	16.24	16.24	16.24
Working Capital	291.79	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.