SEPC Limited Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	746.64	73.46	183.5	330.7	58.27
Short-Term Investments	13.84	94.26	122.48	22.37	22.49
Cash & Short-Term Investments	760.47	167.71	305.98	353.08	80.76
Cash Growth	353.44%	-45.19%	-13.34%	337.22%	-20.91%
Accounts Receivable	20,526	14,443	12,198	10,245	11,696
Other Receivables	-	0.5	3.9	2.28	82.01
Receivables	20,526	14,444	12,202	10,248	11,778
Prepaid Expenses	-	30.61	38.06	3.58	2.13
Other Current Assets	1,593	1,645	2,163	2,131	2,285
Total Current Assets	22,880	16,287	14,709	12,735	14,146
Property, Plant & Equipment	222.19	258	307.25	359.54	407.51
Long-Term Investments	3.11	9.2	7.78	4.09	9.41
Other Intangible Assets	1.58	1.99	2.39	2.8	3.2
Long-Term Accounts Receivable	3,621	2,964	2,691	2,556	2,272
Long-Term Deferred Tax Assets	3,843	3,929	4,032	4,032	4,335
Other Long-Term Assets	286.61	351.38	274.08	259.05	246.26
Total Assets	30,927	23,870	22,093	20,018	22,232
Accounts Payable	7,201	4,114	3,042	3,796	3,397
Accrued Expenses	-	23.38	14.06	38.06	64.64
Short-Term Debt	1,121	895.44	1,503	1,397	8,246
Current Portion of Long-Term Debt	-	43.1	34	-	-
Current Portion of Leases	19.27	6.24	10.12	9.85	3.66
Current Unearned Revenue	572.06	414.14	438.62	365.54	648.21
Other Current Liabilities	86.1	100.74	1,017	175.36	200.39
Total Current Liabilities	8,999	5,597	6,059	5,781	12,560
Long-Term Debt	2,393	2,626	2,984	2,662	1,536
Long-Term Leases	2.03	13.71	17.95	25.2	20.19
Long-Term Unearned Revenue	217.44	320.48	455.25	207.83	220.29
Pension & Post-Retirement Benefits	-	38.9	43.18	47.98	54.05
Other Long-Term Liabilities	107.39	197.75	414.96	413.48	446.54
Total Liabilities	11,719	8,793	9,974	9,137	14,838
Common Stock	19,433	15,637	14,098	13,215	9,715
Additional Paid-In Capital	-	19,699	19,238	19,123	19,123
Retained Earnings	-	-21,027	-21,276	-21,503	-21,454
Comprehensive Income & Other	-243.59	751.66	42.37	30.52	-3.48
Total Common Equity	19,190	15,060	12,103	10,865	7,380
Minority Interest	18.23	16.62	16.24	15.96	14.66
Shareholders' Equity	19,208	15,077	12,119	10,881	7,395
Total Liabilities & Equity	30,927	23,870	22,093	20,018	22,232
Total Debt	3,535	3,584	4,549	4,093	9,807
Net Cash (Debt)	-2,775	-3,417	-4,243	-3,740	-9,726
Net Cash Per Share	-1.55	-2.24	-3.08	-3.05	-9.99
Filing Date Shares Outstanding	1,962	1,564	1,410	1,322	971.53
Total Common Shares Outstanding	1,962	1,564	1,410	1,322	971.53
Working Capital	13,881	10,690	8,650	6,954	1,586
Book Value Per Share	9.78	9.63	8.58	8.22	7.60
Tangible Book Value	19,188	15,058	12,100	10,862	7,377
Tangible Book Value Per Share	9.78	9.63	8.58	8.22	7.59
Land	-	24.15	24.15	24.15	24.15
Buildings	-	14.69	14.69	14.69	14.69
Machinery	-	541.16	539.93	540.25	580.05
Leasehold Improvements	-	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.