Tera Software Limited (BOM:533982)

Tera Software 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	62.77	103.9	202.89	160.08	100.41	137.74
Cash & Short-Term Investments	62.77	103.9	202.89	160.08	100.41	137.74
Cash Growth	-43.23%	-48.79%	26.74%	59.43%	-27.10%	-13.16%
Accounts Receivable	1,406	1,470	1,421	1,343	2,009	2,241
Other Receivables	-	4.73	2.19	2.64	2.72	3.23
Receivables	1,406	1,475	1,424	1,346	2,012	2,244
Inventory	-	-	0.47	1.23	27.4	27.4
Prepaid Expenses	-	98.76	4.63	11.83	12.68	12.85
Other Current Assets	1,039	91.99	71.91	82.64	186.26	135.79
Total Current Assets	2,508	1,770	1,703	1,602	2,339	2,558
Property, Plant & Equipment	286.91	265.35	265.96	267.45	300.46	305.25
Long-Term Investments	-	11.49	6.41	7.64	3.43	16.1
Long-Term Deferred Tax Assets	19.7	19.99	21.31	28.41	33.5	33.26
Other Long-Term Assets	85.99	66.45	76.25	67.4	67.06	72.02
Total Assets	2,900	2,133	2,073	1,973	2,743	2,984
Accounts Payable	1,015	512.91	430.41	458.71	812.04	1,063
Accrued Expenses	70.98	76.64	77.49	76.46	78.08	108.01
Short-Term Debt	235.26	186.04	280.76	193.15	561.89	511.26
Current Income Taxes Payable	-	30.73	20.57	-	-	-
Other Current Liabilities	172.94	74.81	65.06	100.55	159.75	164.62
Total Current Liabilities	1,495	881.13	874.28	828.87	1,612	1,847
Long-Term Debt	54.11	13.22	53.83	48.37	43.53	34.89
Pension & Post-Retirement Benefits	-	-	-	16.69	14.04	16.15
Other Long-Term Liabilities	15.77	14.24	20.41	-0.01	-0	-
Total Liabilities	1,565	908.6	948.52	893.93	1,669	1,898
Common Stock	125.12	125.12	125.12	125.12	125.12	125.12
Additional Paid-In Capital	-	85.1	85.1	85.1	85.1	85.1
Retained Earnings	-	1,009	907.61	868.83	863.26	885.28
Comprehensive Income & Other	1,211	5.38	7.03	-0.37	0.4	-9.01
Total Common Equity	1,336	1,224	1,125	1,079	1,074	1,086
Minority Interest	0.03	0.03	0.03	-	-	-
Shareholders' Equity	1,336	1,224	1,125	1,079	1,074	1,086
Total Liabilities & Equity	2,900	2,133	2,073	1,973	2,743	2,984
Total Debt	289.37	199.27	334.59	241.53	605.42	546.15
Net Cash (Debt)	-226.6	-95.37	-131.7	-81.44	-505.01	-408.41
Net Cash Per Share	-18.10	-7.62	-10.53	-6.51	-40.36	-32.64
Filing Date Shares Outstanding	12.5	12.51	12.51	12.51	12.51	12.51
Total Common Shares Outstanding	12.5	12.51	12.51	12.51	12.51	12.51
Working Capital	1,013	888.6	829.2	772.84	727.01	710.91
Book Value Per Share	106.87	97.86	89.90	86.21	85.83	86.84
Tangible Book Value	1,336	1,224	1,125	1,079	1,074	1,086
Tangible Book Value Per Share	106.87	97.86	89.90	86.21	85.83	86.84
Land	-	222.97	222.95	222.97	253.7	253.7
Buildings	-	55.81	55.81	55.81	55.81	55.81
Machinery	-	69.27	68.52	609.34	609.27	609.27

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