Emerald Finance Limited (BOM:538882)

Emerald Finance 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	45.31	152.64	8.72	64.46	19.64	40.88
Short-Term Investments	-	22.63	20.79	0.88	-	-
Cash & Short-Term Investments	45.31	175.27	29.51	65.34	19.64	40.88
Cash Growth	-34.13%	493.96%	-54.84%	232.72%	-51.96%	156.50%
Accounts Receivable	42.01	21.08	16.59	6.77	7.02	4.28
Other Receivables	-	0.55	6.11	5.67	3.77	1.85
Receivables	1,034	828.49	573.07	437.27	371.05	173.24
Prepaid Expenses	-	0.06	0.04	0.04	-	-
Other Current Assets	51.05	45.54	39.59	9.77	61.93	11.74
Total Current Assets	1,130	1,049	642.2	512.43	452.62	225.93
Property, Plant & Equipment	11.67	6.09	4.38	1.02	0.65	0.51
Long-Term Investments	0.5	0.5	0.5	4.75	3	-
Other Intangible Assets	-	0.73	0.61	0.03	0.03	0.03
Long-Term Deferred Tax Assets	0.04	0.04	-	0.03	0.06	-
Long-Term Deferred Charges	-	0.42	0.97	1.54	2.12	-
Total Assets	1,143	1,057	648.66	519.8	458.48	226.47
Accrued Expenses	-	5	4.5	4.96	3.33	4.98
Short-Term Debt	-	-	-	2.08	11.24	-
Current Portion of Long-Term Debt	-	2.31	6	13.6	-	-
Current Income Taxes Payable	-	30.59	13.93	11.92	8.5	4.64
Other Current Liabilities	67.45	5.28	5.54	4.49	12.54	24.21
Total Current Liabilities	67.45	43.18	29.97	37.05	35.61	33.83
Long-Term Debt	149.9	153.67	139.36	40.09	38.5	26.86
Long-Term Deferred Tax Liabilities	-	-	0.02	-	-	-
Total Liabilities	217.35	196.86	169.35	77.14	74.11	60.69
Common Stock	345.4	345.4	301.44	301.44	290.44	90.44
Additional Paid-In Capital	-	301.63	45.37	45.37	28.87	28.87
Retained Earnings	-	211.19	130.43	93.78	59.33	39.82
Comprehensive Income & Other	562.73	-12.94	-8.36	-6.24	-	2.51
Total Common Equity	908.13	845.28	468.88	434.35	378.64	161.64
Minority Interest	17.23	15.01	10.43	8.31	5.73	4.13
Shareholders' Equity	925.37	860.3	479.31	442.66	384.37	165.78
Total Liabilities & Equity	1,143	1,057	648.66	519.8	458.48	226.47
Total Debt	149.9	155.98	145.36	55.76	49.74	26.86
Net Cash (Debt)	-104.59	19.29	-115.85	9.58	-30.1	14.02
Net Cash Per Share	-2.95	0.56	-3.84	0.32	-1.04	1.55
Filing Date Shares Outstanding	34.54	34.54	30.14	30.14	29.04	29.04
Total Common Shares Outstanding	34.54	34.54	30.14	30.14	29.04	9.04
Working Capital	1,063	1,006	612.23	475.37	417.01	192.1
Book Value Per Share	26.29	24.47	15.55	14.41	13.04	17.87
Tangible Book Value	908.13	844.56	468.28	434.32	378.62	161.61
Tangible Book Value Per Share	26.29	24.45	15.53	14.41	13.04	17.87
Machinery	-	8.55	6.83	2.98	2.33	1.79
Construction In Progress	-	0.43	-	-	-	-

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