SEPC Limited 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	-	73.46	183.5	330.7	58.27	84.09
Short-Term Investments	-	94.26	122.48	22.37	22.49	18.02
Cash & Short-Term Investments	587.98	167.71	305.98	353.08	80.76	102.11
Cash Growth	4.42%	-45.19%	-13.34%	337.22%	-20.91%	-56.42%
Accounts Receivable	-	14,443	12,198	10,245	11,696	12,289
Other Receivables	-	0.5	3.9	2.28	82.01	72.93
Receivables	-	14,444	12,202	10,248	11,778	12,362
Inventory	-	-	-	-	-	24.82
Prepaid Expenses	-	30.61	38.06	3.58	2.13	3.1
Other Current Assets	-	1,645	2,163	2,131	2,285	2,409
Total Current Assets	-	16,287	14,709	12,735	14,146	14,902
Property, Plant & Equipment	-	258	307.25	359.54	407.51	447.63
Long-Term Investments	-	9.2	7.78	4.09	9.41	7.98
Other Intangible Assets	-	1.99	2.39	2.8	3.2	3.6
Long-Term Accounts Receivable	-	2,964	2,691	2,556	2,272	2,497
Long-Term Deferred Tax Assets	-	3,929	4,032	4,032	4,335	4,762
Other Long-Term Assets	-	351.38	274.08	259.05	246.26	451.36
Total Assets	-	23,870	22,093	20,018	22,232	24,163
Accounts Payable	-	4,114	3,042	3,796	3,397	3,400
Accrued Expenses	-	23.38	14.06	38.06	64.64	118.34
Short-Term Debt	-	895.44	1,503	1,397	8,246	5,884
Current Portion of Long-Term Debt	-	43.1	34	-	-	467.65
Current Portion of Leases	-	6.24	10.12	9.85	3.66	-
Current Unearned Revenue	-	414.14	438.62	365.54	648.21	1,075
Other Current Liabilities	-	100.74	1,017	175.36	200.39	178.9
Total Current Liabilities	-	5,597	6,059	5,781	12,560	11,124
Long-Term Debt	-	2,626	2,984	2,662	1,536	2,007
Long-Term Leases	-	13.71	17.95	25.2	20.19	-
Long-Term Unearned Revenue	-	320.48	455.25	207.83	220.29	488.22
Pension & Post-Retirement Benefits	-	38.9	43.18	47.98	54.05	55.95
Other Long-Term Liabilities	-	197.75	414.96	413.48	446.54	436.34
Total Liabilities	-	8,793	9,974	9,137	14,838	14,112
Common Stock	-	15,637	14,098	13,215	9,715	9,715
Additional Paid-In Capital	-	19,699	19,238	19,123	19,123	19,123
Retained Earnings	-	-21,027	-21,276	-21,503	-21,454	-19,287
Comprehensive Income & Other	-	751.66	42.37	30.52	-3.48	486.39
Total Common Equity	18,814	15,060	12,103	10,865	7,380	10,037
Minority Interest	-	16.62	16.24	15.96	14.66	14.27
Shareholders' Equity	18,832	15,077	12,119	10,881	7,395	10,051
Total Liabilities & Equity	-	23,870	22,093	20,018	22,232	24,163
Total Debt	3,646	3,584	4,549	4,093	9,807	8,359
Net Cash (Debt)	-3,058	-3,417	-4,243	-3,740	-9,726	-8,257
Net Cash Per Share	-1.73	-2.24	-3.08	-3.05	-9.99	-8.50
Filing Date Shares Outstanding	1,870	1,564	1,410	1,322	971.53	971.53
Total Common Shares Outstanding	1,870	1,564	1,410	1,322	971.53	971.53
Working Capital	-	10,690	8,650	6,954	1,586	3,777
Book Value Per Share	9.07	9.63	8.58	8.22	7.60	10.33
Tangible Book Value	18,813	15,058	12,100	10,862	7,377	10,033
Tangible Book Value Per Share	9.07	9.63	8.58	8.22	7.59	10.33
Land	-	24.15	24.15	24.15	24.15	24.15
Buildings	-	14.69	14.69	14.69	14.69	14.78
Machinery	-	541.16	539.93	540.25	580.05	616.97
Leasehold Improvements	-	35.02	35.02	35.02	35.02	35.02
Order Backlog	-	6,532	9,550	11,090	12,124	-

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