D. P. Abhushan Limited (NSE:DPABHUSHAN)

D. P. Abhushan 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	190.62	229.03	292.09	50.31	47.11	110.99
Cash & Short-Term Investments	190.62	229.03	292.09	50.31	47.11	110.99
Cash Growth	-35.07%	-21.59%	480.62%	6.78%	-57.55%	388.44%
Accounts Receivable	36.89	21.8	5.76	6.56	26.63	25.1
Other Receivables	-	5.81	0.99	2.56	14.73	74.45
Receivables	36.89	27.61	6.75	9.12	41.37	99.55
Inventory	8,555	7,221	4,545	3,462	3,504	3,202
Prepaid Expenses	-	14.58	2.29	0.75	14.89	7.68
Other Current Assets	231.57	88.47	25.22	72.98	18.84	97.2
Total Current Assets	9,014	7,581	4,872	3,595	3,626	3,517
Property, Plant & Equipment	741.14	757.88	486.51	488.06	501.57	424.09
Other Intangible Assets	2.19	3	3.49	0.05	0.06	1.89
Other Long-Term Assets	16.19	31.45	11.83	9.05	8.23	7.83
Total Assets	9,775	8,373	5,374	4,092	4,136	3,951
Accounts Payable	1,324	1,767	721.91	630.16	605.95	778
Accrued Expenses	42.58	43.41	44.55	30.91	30.1	28.23
Short-Term Debt	-	1,568	1,525	881.45	1,251	1,434
Current Portion of Long-Term Debt	2,052	42.31	44.79	77.31	69.45	20.92
Current Portion of Leases	30.7	35.7	21.85	25.62	23.28	24.5
Current Income Taxes Payable	60.52	32.01	7.54	0.18	2.45	-
Current Unearned Revenue	-	0.07	0.07	0.03	0.26	-
Other Current Liabilities	1,002	632.22	465.5	336.29	397.6	466.21
Total Current Liabilities	4,513	4,121	2,831	1,982	2,380	2,752
Long-Term Debt	33.85	39.47	34.65	197.84	274.45	103.31
Long-Term Leases	141.39	153.76	102.07	82.44	83.31	106.6
Pension & Post-Retirement Benefits	19.05	16.7	11.27	8.42	6.52	9.32
Long-Term Deferred Tax Liabilities	-	1.04	7.31	10.95	10.77	8.75
Other Long-Term Liabilities	0	-	0	0	-	-
Total Liabilities	4,707	4,332	2,986	2,282	2,755	2,980
Common Stock	228.28	226.6	222.55	222.55	222.55	222.55
Additional Paid-In Capital	-	582.1	106.78	106.78	106.78	106.78
Retained Earnings	-	3,183	2,058	1,481	1,051	641.47
Comprehensive Income & Other	4,840	49.75	-	-	-	-
Shareholders' Equity	5,068	4,041	2,388	1,811	1,381	970.79
Total Liabilities & Equity	9,775	8,373	5,374	4,092	4,136	3,951
Total Debt	2,258	1,839	1,728	1,265	1,702	1,690
Net Cash (Debt)	-2,067	-1,610	-1,436	-1,214	-1,655	-1,579
Net Cash Per Share	-91.04	-71.41	-64.52	-54.57	-74.35	-70.94
Filing Date Shares Outstanding	22.8	22.66	22.25	22.25	22.25	22.25
Total Common Shares Outstanding	22.8	22.66	22.25	22.25	22.25	22.25
Working Capital	4,502	3,460	2,041	1,613	1,246	764.95
Book Value Per Share	222.29	178.34	107.28	81.36	62.04	43.62
Tangible Book Value	5,066	4,038	2,384	1,811	1,381	968.91
Tangible Book Value Per Share	222.19	178.21	107.12	81.36	62.03	43.54
Buildings	-	251.75	251.77	246.11	277.18	168.98
Machinery	-	315.09	222.86	200.8	190.01	162.16
Construction In Progress	-	109.4	4.95	-	-	2.5
Leasehold Improvements	-	89.32	31.25	31.25	-	-

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