Happiest Minds Technologies Limited (BOM:543227)

BOM:543227 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	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	17,038	1,147	699.9	672.9	858.3	435.3
Short-Term Investments	-	11,126	4,618	909.2	294	1,019
Trading Asset Securities	-	31.9	36.3	4,640	3,915	835.1
Cash & Short-Term Investments	17,038	12,305	5,354	6,222	5,067	2,289
Cash Growth	49.88%	129.84%	-13.96%	22.79%	121.38%	65.77%
Accounts Receivable	2,693	3,864	3,351	2,740	1,803	1,596
Other Receivables	-	167.1	96.7	3.7	8.6	7.3
Receivables	2,693	4,035	3,454	2,744	1,813	1,613
Prepaid Expenses	-	221.8	170.7	103.3	79.8	57.4
Other Current Assets	674.6	1,216	1,751	204.2	485.1	492
Total Current Assets	20,405	17,778	10,730	9,274	7,445	4,451
Property, Plant & Equipment	1,389	1,949	1,925	546.8	223.3	309.9
Long-Term Investments	-	1.1	842.7	187.5	173.3	18.3
Goodwill	7,589	1,403	1,391	789.6	764.4	61
Other Intangible Assets	-	780.8	1,026	243.1	296.6	8.9
Long-Term Deferred Tax Assets	-	163.6	124.6	69.7	102.6	-
Other Long-Term Assets	4,035	403	368.7	139.5	214	155.3
Total Assets	33,419	22,478	16,408	11,250	9,220	5,082
Accounts Payable	1,087	791.5	705.2	607.2	449.9	344.2
Accrued Expenses	-	891.2	779.6	790.9	654.8	654
Short-Term Debt	-	3,296	3,290	1,527	1,097	691.6
Current Portion of Long-Term Debt	-	83.3	257.8	206.9	199.7	79.5
Current Portion of Leases	-	241.2	185.9	179.2	142.2	181.6
Current Income Taxes Payable	-	1.2	51.7	23.9	-	-
Current Unearned Revenue	-	182.5	115.7	134.6	67.4	81.8
Other Current Liabilities	13,605	183	378.2	176.3	176.7	83.9
Total Current Liabilities	14,692	5,670	5,764	3,646	2,788	2,117
Long-Term Debt	2,358	1,085	1,198	172.4	366.1	13.2
Long-Term Leases	-	457	476.1	411.9	122.3	173.1
Long-Term Deferred Tax Liabilities	-	130.3	206	46.8	72.5	-
Other Long-Term Liabilities	1,011	-	129.2	129.1	245.5	-
Total Liabilities	18,061	7,676	8,020	4,592	3,760	2,428
Common Stock	15,358	298.7	286.6	285.4	283.7	87.9
Additional Paid-In Capital	-	9,032	4,156	4,121	4,045	2,778
Retained Earnings	-	5,504	3,906	2,177	1,055	-559.7
Comprehensive Income & Other	-	-32.3	39.6	74.8	75.8	-16.6
Total Common Equity	15,358	14,802	8,388	6,658	5,460	2,290
Shareholders' Equity	15,358	14,802	8,388	6,658	5,460	2,653
Total Liabilities & Equity	33,419	22,478	16,408	11,250	9,220	5,082
Total Debt	2,358	5,162	5,408	2,498	1,928	1,139
Net Cash (Debt)	14,680	7,143	-54.2	3,725	3,140	1,150
Net Cash Growth	141.90%	-	-	18.63%	173.03%	-
Net Cash Per Share	97.59	48.11	-0.38	25.79	22.13	8.60
Filing Date Shares Outstanding	150.45	149.35	143.19	142.61	141.78	101.79
Total Common Shares Outstanding	150.45	149.35	143.19	142.61	141.78	101.79
Working Capital	5,713	12,108	4,966	5,628	4,657	2,335
Book Value Per Share	102.08	99.11	58.58	46.69	38.51	22.49
Tangible Book Value	7,769	12,618	5,971	5,625	4,399	2,220
Tangible Book Value Per Share	51.64	84.49	41.70	39.45	31.03	21.81
Land	-	442.3	442.3	-	-	-
Buildings	-	848.6	835.4	-	-	-
Machinery	-	165.6	89.7	43.4	40.6	35.7
Construction In Progress	-	0.9	18.5	-	1.4	-
Leasehold Improvements	-	31.8	23	7.1	4.6	4.6

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