Euro India Fresh Foods Limited (NSE:EIFFL)

Euro India Fresh Foods 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	-	1.5	1.2	3.8	6.5	4.07
Short-Term Investments	-	-	-	6.3	6	-
Cash & Short-Term Investments	2.1	1.5	1.2	10.1	12.5	4.07
Cash Growth	-27.59%	25.00%	-88.12%	-19.20%	207.17%	-41.30%
Accounts Receivable	-	171.4	224.5	153.7	159.1	174.1
Other Receivables	-	4.3	8.7	3	4.6	6.55
Receivables	-	176.3	233.8	157.5	165.3	180.65
Inventory	-	639.3	624.8	622.9	563.8	466.86
Prepaid Expenses	-	2.2	2.2	1.4	1.1	1.16
Other Current Assets	-	23.5	13	10.7	3.2	0.89
Total Current Assets	-	842.8	875	802.6	745.9	653.63
Property, Plant & Equipment	-	336.8	326.2	331.9	358.5	335.27
Long-Term Investments	-	8.2	1.6	1.7	1.4	7.12
Other Intangible Assets	-	0.2	0.2	0.3	0.4	0.63
Other Long-Term Assets	-	14.8	17.4	18.7	18.7	18.62
Total Assets	-	1,203	1,220	1,155	1,125	1,015
Accounts Payable	-	72.1	106.3	80.8	99.5	123.93
Accrued Expenses	-	28.2	41.4	31	40.3	43.73
Short-Term Debt	-	248.2	247.9	220.2	244.2	138.18
Current Portion of Long-Term Debt	-	39.4	16.5	19	24.1	-
Current Income Taxes Payable	-	0.3	-	1.3	2.2	-
Other Current Liabilities	-	11	11.8	8.4	6.3	29.9
Total Current Liabilities	-	399.2	423.9	360.7	416.6	335.73
Long-Term Debt	-	105.5	120.8	132.5	66.3	51.38
Long-Term Unearned Revenue	-	-	-	-	-	0.75
Long-Term Deferred Tax Liabilities	-	26.6	27.3	26.8	22.2	20.74
Other Long-Term Liabilities	-	0.1	0.1	-0.2	0.1	-
Total Liabilities	-	535.8	575.5	522.3	508.4	411.17
Common Stock	-	248	248	248	248	248
Additional Paid-In Capital	-	315.2	315.2	315.3	315.3	315.26
Retained Earnings	-	102.5	80.4	68.2	53.3	40.84
Comprehensive Income & Other	-	1.3	1.3	1.4	-0.1	-
Shareholders' Equity	680.4	667	644.9	632.9	616.5	604.1
Total Liabilities & Equity	-	1,203	1,220	1,155	1,125	1,015
Total Debt	385.9	393.1	385.2	371.7	334.6	189.56
Net Cash (Debt)	-383.8	-391.6	-384	-361.6	-322.1	-185.49
Net Cash Per Share	-15.50	-15.79	-15.48	-14.58	-12.99	-7.48
Filing Date Shares Outstanding	24.65	24.8	24.8	24.8	24.8	24.8
Total Common Shares Outstanding	24.65	24.8	24.8	24.8	24.8	24.8
Working Capital	-	443.6	451.1	441.9	329.3	317.9
Book Value Per Share	27.91	26.90	26.00	25.52	24.86	24.36
Tangible Book Value	680.2	666.8	644.7	632.6	616.1	603.47
Tangible Book Value Per Share	27.91	26.89	26.00	25.51	24.84	24.33
Land	-	15.7	15.7	15.7	17.7	6.69
Buildings	-	142.4	142.4	142	142	142.01
Machinery	-	376	370.6	348.7	340.1	308.43
Construction In Progress	-	33.5	0.3	0.3	6.2	6.2

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