EMA Partners India Limited (NSE:EMAPARTNER)

EMA Partners India Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	651.62	215.86	146.18	190.47	150.01
Short-Term Investments	435.1	92.88	83.92	73.04	57.08
Cash & Short-Term Investments	1,087	308.73	230.11	263.52	207.09
Cash Growth	251.99%	34.17%	-12.68%	27.25%	29.91%
Accounts Receivable	131.57	187.75	126.53	138.38	72.27
Other Receivables	-	1.55	0.67	0.2	1.29
Receivables	177.06	190.35	132.69	142.83	76.66
Other Current Assets	29.56	17.21	12.73	10.42	8.16
Total Current Assets	1,293	516.29	375.53	416.77	291.91
Property, Plant & Equipment	191.92	193.26	94.45	99.57	93.2
Long-Term Investments	-	-	-	7.4	-
Goodwill	4.06	-	-	-	-
Other Intangible Assets	4.65	7.31	0	0.01	0.27
Other Long-Term Assets	7.61	30.02	42.65	31.28	23.02
Total Assets	1,544	765.91	532.63	585.03	408.39
Accounts Payable	7.96	6.69	0.84	2.28	2.14
Accrued Expenses	-	113.68	106.5	119.65	58.71
Current Portion of Long-Term Debt	7.47	8.14	1.04	8.44	7.2
Other Current Liabilities	142.2	15.76	7.78	11.71	9.27
Total Current Liabilities	157.62	144.27	116.16	142.08	77.32
Long-Term Debt	5.91	67.67	4.56	30.52	35.4
Long-Term Deferred Tax Liabilities	5.51	3.86	4.75	4.82	4.86
Total Liabilities	169.04	216.43	127.06	179.02	118.59
Common Stock	116.23	0.42	0.42	0.5	0.5
Additional Paid-In Capital	-	0.19	-	-	-
Retained Earnings	-	536.78	394.13	388.35	275.64
Comprehensive Income & Other	1,259	2.76	5.12	5.57	3.41
Total Common Equity	1,375	540.16	399.68	394.42	279.54
Minority Interest	-	9.32	5.9	11.59	10.26
Shareholders' Equity	1,375	549.47	405.57	406.01	289.81
Total Liabilities & Equity	1,544	765.91	532.63	585.03	408.39
Total Debt	13.38	75.8	5.6	38.96	42.6
Net Cash (Debt)	1,073	232.93	224.51	224.56	164.49
Net Cash Growth	360.80%	3.75%	-0.02%	36.52%	53.31%
Net Cash Per Share	57.27	13.70	13.20	13.20	8.18
Filing Date Shares Outstanding	19.91	17.91	17	0.5	20.1
Total Common Shares Outstanding	19.91	17	17	0.5	20.1
Working Capital	1,136	372.02	259.37	274.69	214.59
Book Value Per Share	69.05	31.78	23.51	788.83	13.91
Tangible Book Value	1,366	532.84	399.67	394.41	279.27
Tangible Book Value Per Share	68.61	31.35	23.51	788.81	13.89
Buildings	-	93.95	93.9	93.95	93.95
Machinery	-	84.39	58.2	54.5	42.88
Construction In Progress	-	74.97	-	-	-
Leasehold Improvements	-	9	4.05	4.05	4.05

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