ABS Marine Services Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	161.76	1,220	70.57	182.49	115.82	207.56
Short-Term Investments	103.94	126.7	105.5	53.32	308.25	126.39
Cash & Short-Term Investments	265.7	1,347	176.07	235.8	424.06	333.96
Cash Growth	12.68%	664.75%	-25.33%	-44.40%	26.98%	-1.14%
Accounts Receivable	933.35	555.21	320.59	242.13	126.65	154.5
Other Receivables	-	-	-	1.54	1.54	1.64
Receivables	1,161	559.14	323.91	246.68	132.19	158.39
Prepaid Expenses	-	0.95	1.08	1.27	0.9	2.77
Other Current Assets	-	324.17	128.62	58.51	36.86	40.05
Total Current Assets	1,426	2,231	629.68	542.25	594.02	535.16
Property, Plant & Equipment	5,043	1,833	819.11	858	913.27	1,191
Goodwill	0.14	0.14	0.14	0.14	0.14	0.14
Other Intangible Assets	0.86	0.89	0.32	0.54	0.61	0.75
Long-Term Deferred Tax Assets	72.27	77.87	97.53	26.48	16.95	24.53
Other Long-Term Assets	117.59	180.27	302.84	327.84	141.34	70.53
Total Assets	6,660	4,323	1,850	1,755	1,666	1,822
Accounts Payable	192.91	44.1	49.96	169.33	90.18	86.68
Accrued Expenses	2.31	56.09	21.92	64.19	36.22	36.19
Short-Term Debt	351.49	125.78	138.95	21.84	18.81	12.31
Current Portion of Long-Term Debt	-	271.36	49.65	175.05	149.96	194.53
Current Income Taxes Payable	-	11.69	30.82	-	-	-
Current Unearned Revenue	-	1	-	-	-	-
Other Current Liabilities	230.12	12.51	12.4	13.15	13.15	13.22
Total Current Liabilities	776.82	522.53	303.7	443.56	308.32	342.93
Long-Term Debt	3,156	1,387	268.2	289.74	442.71	649.36
Pension & Post-Retirement Benefits	11.09	11.09	7.84	8.73	7.21	6.7
Other Long-Term Liabilities	0.08	0.08	0.08	0.08	0.08	0.08
Total Liabilities	3,944	1,921	579.81	742.1	758.32	999.06
Common Stock	245.5	245.5	180	0.1	0.1	0.1
Additional Paid-In Capital	-	796.77	-	-	-	-
Retained Earnings	-	1,235	963.37	906.59	811.31	729.88
Comprehensive Income & Other	2,370	27.46	29.96	28.55	25.59	24.83
Total Common Equity	2,616	2,304	1,173	935.24	837	754.8
Minority Interest	101.1	97.66	96.49	77.91	71.01	68.18
Shareholders' Equity	2,717	2,402	1,270	1,013	908.01	822.98
Total Liabilities & Equity	6,660	4,323	1,850	1,755	1,666	1,822
Total Debt	3,507	1,784	456.8	486.63	611.48	856.21
Net Cash (Debt)	-3,241	-437.53	-280.72	-250.83	-187.41	-522.25
Net Cash Per Share	-132.02	-18.44	-15.60	-13.93	-10.41	-29.01
Filing Date Shares Outstanding	24.55	24.55	18	18	18	18
Total Common Shares Outstanding	24.55	24.55	18	18	18	18
Working Capital	649.52	1,708	325.98	98.7	285.7	192.23
Book Value Per Share	106.55	93.87	65.19	51.96	46.50	41.93
Tangible Book Value	2,615	2,303	1,173	934.56	836.25	753.92
Tangible Book Value Per Share	106.51	93.83	65.16	51.92	46.46	41.88
Buildings	-	29.48	29.48	38.72	38.72	38.72
Machinery	-	3,558	2,422	2,298	2,221	2,392

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.