SEPC Limited (BOM: 532945)

SEPC Limited Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	563.11	183.5	330.7	58.27	84.09	120.56
Short-Term Investments	-	122.48	22.37	22.49	18.02	113.76
Cash & Short-Term Investments	563.11	305.98	353.08	80.76	102.11	234.31
Cash Growth	43.90%	-13.34%	337.22%	-20.91%	-56.42%	-67.70%
Accounts Receivable	14,201	12,198	10,245	11,696	12,289	13,635
Other Receivables	-	3.9	2.28	82.01	72.93	54.93
Receivables	14,201	12,202	10,248	11,778	12,362	13,690
Inventory	6.34	-	-	-	24.82	32.49
Prepaid Expenses	-	38.06	3.58	2.13	3.1	10.7
Other Current Assets	2,305	2,163	2,131	2,285	2,409	2,718
Total Current Assets	17,075	14,709	12,735	14,146	14,902	16,686
Property, Plant & Equipment	282.01	307.25	359.54	407.51	447.63	501.13
Long-Term Investments	7.92	7.78	4.09	9.41	7.98	7.73
Other Intangible Assets	2.19	2.39	2.8	3.2	3.6	4.01
Long-Term Accounts Receivable	2,648	2,691	2,556	2,272	2,497	2,380
Long-Term Deferred Tax Assets	3,940	4,032	4,032	4,335	4,762	4,762
Other Long-Term Assets	290.05	274.08	259.05	246.26	451.36	455.21
Total Assets	24,316	22,093	20,018	22,232	24,163	26,027
Accounts Payable	4,616	3,042	3,796	3,397	3,400	4,381
Accrued Expenses	-	14.06	38.06	64.64	118.34	87.92
Short-Term Debt	-	1,537	1,397	8,246	5,884	4,521
Current Portion of Long-Term Debt	690.21	-	-	-	467.65	257.8
Current Portion of Leases	10.12	10.12	9.85	3.66	-	-
Current Unearned Revenue	332.59	438.62	365.54	648.21	1,075	983.68
Other Current Liabilities	451.76	1,017	175.36	200.39	178.9	0.26
Total Current Liabilities	6,100	6,059	5,781	12,560	11,124	10,231
Long-Term Debt	3,097	2,984	2,662	1,536	2,007	2,062
Long-Term Leases	13.98	17.95	25.2	20.19	-	0.07
Long-Term Unearned Revenue	-	455.25	207.83	220.29	488.22	1,254
Other Long-Term Liabilities	885.78	414.96	413.48	446.54	436.34	564.25
Total Liabilities	10,097	9,974	9,137	14,838	14,112	14,173
Common Stock	15,637	14,098	13,215	9,715	9,715	9,715
Additional Paid-In Capital	-	19,238	19,123	19,123	19,123	19,123
Retained Earnings	-	-21,276	-21,503	-21,454	-19,287	-17,493
Comprehensive Income & Other	-1,434	42.37	30.52	-3.48	486.39	493.93
Total Common Equity	14,202	12,103	10,865	7,380	10,037	11,839
Minority Interest	16.24	16.24	15.96	14.66	14.27	14.68
Shareholders' Equity	14,219	12,119	10,881	7,395	10,051	11,854
Total Liabilities & Equity	24,316	22,093	20,018	22,232	24,163	26,027
Total Debt	3,811	4,549	4,093	9,807	8,359	6,841
Net Cash (Debt)	-3,248	-4,243	-3,740	-9,726	-8,257	-6,607
Net Cash Per Share	-2.29	-3.17	-3.05	-9.99	-8.50	-6.80
Filing Date Shares Outstanding	1,146	1,410	1,322	971.53	971.53	971.53
Total Common Shares Outstanding	1,146	1,410	1,322	971.53	971.53	971.53
Working Capital	10,975	8,650	6,954	1,586	3,777	6,454
Book Value Per Share	12.39	8.58	8.22	7.60	10.33	12.19
Tangible Book Value	14,200	12,100	10,862	7,377	10,033	11,835
Tangible Book Value Per Share	12.39	8.58	8.22	7.59	10.33	12.18
Land	-	24.15	24.15	24.15	24.15	24.15
Buildings	-	14.69	14.69	14.69	14.78	14.87
Machinery	-	540.67	540.25	580.05	616.97	635.86
Leasehold Improvements	-	35.02	35.02	35.02	35.02	35.02
Order Backlog	-	9,550	11,090	12,124	-	-

Source: S&P Capital IQ. Standard template. Financial Sources.