ABS Marine Services 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	483.44	1,220	70.57	182.49	115.82
Short-Term Investments	132.11	126.7	105.5	53.32	308.25
Cash & Short-Term Investments	615.55	1,347	176.07	235.8	424.06
Cash Growth	-54.29%	664.75%	-25.33%	-44.40%	26.98%
Accounts Receivable	984.36	555.21	320.59	242.13	126.65
Other Receivables	-	-	-	1.54	1.54
Receivables	1,066	559.14	323.91	246.68	132.19
Prepaid Expenses	-	0.95	1.08	1.27	0.9
Other Current Assets	-	324.17	128.62	58.51	36.86
Total Current Assets	1,682	2,231	629.68	542.25	594.02
Property, Plant & Equipment	5,030	1,833	819.11	858	913.27
Goodwill	0.14	0.14	0.14	0.14	0.14
Other Intangible Assets	0.81	0.89	0.32	0.54	0.61
Long-Term Deferred Tax Assets	65.28	77.87	97.53	26.48	16.95
Other Long-Term Assets	16.94	180.27	302.84	327.84	141.34
Total Assets	7,417	4,323	1,850	1,755	1,666
Accounts Payable	106.9	44.1	49.96	169.33	90.18
Accrued Expenses	-	56.09	21.92	64.19	36.22
Short-Term Debt	461.15	125.78	138.95	21.84	18.81
Current Portion of Long-Term Debt	-	271.36	49.65	175.05	149.96
Current Income Taxes Payable	-	11.69	30.82	-	-
Current Unearned Revenue	-	1	-	-	-
Other Current Liabilities	308.54	12.51	12.4	13.15	13.15
Total Current Liabilities	876.59	522.53	303.7	443.56	308.32
Long-Term Debt	3,311	1,387	268.2	289.74	442.71
Pension & Post-Retirement Benefits	-	11.09	7.84	8.73	7.21
Other Long-Term Liabilities	12.89	0.08	0.08	0.08	0.08
Total Liabilities	4,201	1,921	579.81	742.1	758.32
Common Stock	245.5	245.5	180	0.1	0.1
Additional Paid-In Capital	-	796.77	-	-	-
Retained Earnings	-	1,235	963.37	906.59	811.31
Comprehensive Income & Other	2,865	27.46	29.96	28.55	25.59
Total Common Equity	3,111	2,304	1,173	935.24	837
Minority Interest	105.63	97.66	96.49	77.91	71.01
Shareholders' Equity	3,216	2,402	1,270	1,013	908.01
Total Liabilities & Equity	7,417	4,323	1,850	1,755	1,666
Total Debt	3,772	1,784	456.8	486.63	611.48
Net Cash (Debt)	-3,157	-437.53	-280.72	-250.83	-187.41
Net Cash Per Share	-128.58	-18.44	-15.60	-13.93	-10.41
Filing Date Shares Outstanding	24.55	24.55	18	18	18
Total Common Shares Outstanding	24.55	24.55	18	18	18
Working Capital	805.37	1,708	325.98	98.7	285.7
Book Value Per Share	126.71	93.87	65.19	51.96	46.50
Tangible Book Value	3,110	2,303	1,173	934.56	836.25
Tangible Book Value Per Share	126.68	93.83	65.16	51.92	46.46
Buildings	-	29.48	29.48	38.72	38.72
Machinery	-	3,558	2,422	2,298	2,221

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