CESC Limited 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	55,720	21,812	12,754	11,292	21,527
Short-Term Investments	990	18,412	14,208	14,454	9,742
Trading Asset Securities	-	-	50.7	-	3,452
Accounts Receivable	24,160	24,277	22,564	21,915	20,955
Other Receivables	250	3,565	2,168	1,848	1,503
Inventory	6,980	9,990	11,907	13,622	10,113
Prepaid Expenses	-	-	-	-	112.2
Loans Receivable Current	40	42.9	18.6	14.9	160.9
Other Current Assets	9,310	5,309	2,299	2,205	3,288
Total Current Assets	97,450	83,407	65,969	65,351	70,852
Property, Plant & Equipment	246,290	221,001	221,237	227,741	231,212
Regulatory Assets	86,660	77,443	75,350	76,117	63,904
Goodwill	890	757.3	-	-	-
Other Intangible Assets	9,630	9,551	1,187	1,294	1,340
Long-Term Investments	550	593.7	515.8	769.9	1,145
Long-Term Loans Receivable	60	64	65.7	62.6	62.1
Long-Term Accounts Receivable	-	432	475.9	545.7	551.7
Other Long-Term Assets	23,170	16,562	6,878	5,238	5,867
Total Assets	464,700	409,811	371,678	377,119	374,935
Accounts Payable	18,480	15,880	12,719	10,898	10,416
Accrued Expenses	-	6,612	7,400	6,598	5,435
Short-Term Debt	60,270	27,471	14,058	20,380	22,431
Current Portion of Long-Term Debt	-	21,181	21,012	24,555	19,188
Current Unearned Revenue	-	3,000	2,892	2,699	2,122
Current Portion of Leases	440	401.6	324.5	338.2	330.8
Current Income Taxes Payable	230	60.5	22.6	854.3	622.3
Other Current Liabilities	26,420	10,214	11,021	27,518	27,800
Total Current Liabilities	105,840	84,820	69,450	93,842	88,345
Long-Term Debt	152,920	128,538	108,561	95,689	105,770
Long-Term Leases	3,080	2,187	1,481	1,666	1,888
Pension & Post-Retirement Benefits	-	5,329	4,920	4,710	4,568
Long-Term Deferred Tax Liabilities	34,100	33,911	41,505	42,795	42,875
Other Long-Term Liabilities	36,870	29,001	25,908	24,527	23,183
Total Liabilities	332,810	283,786	251,824	263,228	266,629
Common Stock	1,330	1,326	1,326	1,326	1,326
Retained Earnings	-	126,814	121,727	116,699	111,661
Comprehensive Income & Other	123,970	-8,043	-8,597	-8,921	-9,022
Total Common Equity	125,300	120,097	114,456	109,104	103,964
Minority Interest	6,590	5,928	5,397	4,787	4,342
Shareholders' Equity	131,890	126,025	119,854	113,891	108,306
Total Liabilities & Equity	464,700	409,811	371,678	377,119	374,935
Total Debt	216,710	179,778	145,436	142,628	149,608
Net Cash (Debt)	-160,000	-139,554	-118,424	-116,882	-114,888
Net Cash Per Share	-120.67	-105.28	-89.34	-88.17	-86.67
Filing Date Shares Outstanding	1,326	1,326	1,326	1,326	1,326
Total Common Shares Outstanding	1,326	1,326	1,326	1,326	1,326
Working Capital	-8,390	-1,414	-3,480	-28,490	-17,493
Book Value Per Share	94.47	90.60	86.35	82.31	78.43
Tangible Book Value	114,780	109,789	113,270	107,810	102,624
Tangible Book Value Per Share	86.54	82.82	85.45	81.33	77.42
Land	-	35,002	33,935	33,780	33,750
Buildings	-	23,599	22,827	22,893	22,402
Machinery	-	264,692	255,780	248,427	242,203
Construction In Progress	-	4,273	1,746	1,404	1,025

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