EPL Limited (NSE: EPL)

EPL Limited 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	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	1,510	2,014	2,388	1,868	2,365	3,116
Short-Term Investments	-	-	-	-	4	558
Trading Asset Securities	-	-	150	-	-	-
Cash & Short-Term Investments	1,510	2,014	2,538	1,868	2,369	3,674
Cash Growth	-33.86%	-20.65%	35.87%	-21.15%	-35.52%	175.35%
Accounts Receivable	7,411	6,953	6,430	6,367	5,891	4,903
Other Receivables	-	63	102	106	91	71
Receivables	7,417	7,018	6,542	6,479	5,990	5,030
Inventory	7,933	6,558	6,079	5,941	4,149	3,692
Prepaid Expenses	-	233	216	224	200	225
Restricted Cash	-	-	4	3	-	-
Other Current Assets	1,078	642	846	806	732	782
Total Current Assets	17,938	16,465	16,225	15,321	13,440	13,403
Property, Plant & Equipment	18,622	18,258	17,123	14,531	13,836	13,379
Long-Term Investments	57	76	43	72	149	160
Goodwill	1,159	1,159	1,159	1,159	1,159	142
Other Intangible Assets	382	422	433	510	590	470
Long-Term Deferred Tax Assets	527	376	308	276	169	101
Other Long-Term Assets	1,232	1,331	1,031	1,042	771	307
Total Assets	39,917	38,087	36,322	32,911	30,114	28,059
Accounts Payable	6,757	5,659	4,993	4,532	4,222	3,538
Accrued Expenses	-	934	920	817	925	788
Short-Term Debt	-	1,483	996	1,629	1,410	1,955
Current Portion of Long-Term Debt	3,748	1,981	1,730	1,340	586	1,182
Current Portion of Leases	442	391	364	316	241	252
Current Income Taxes Payable	309	65	74	75	124	83
Current Unearned Revenue	-	134	386	133	129	80
Other Current Liabilities	1,332	194	164	120	94	45
Total Current Liabilities	12,588	10,841	9,627	8,962	7,731	7,923
Long-Term Debt	3,652	4,576	4,960	3,620	3,486	3,239
Long-Term Leases	614	692	845	783	700	739
Long-Term Unearned Revenue	155	215	138	138	143	104
Long-Term Deferred Tax Liabilities	579	634	632	619	543	475
Other Long-Term Liabilities	245	14	14	51	51	53
Total Liabilities	17,833	17,181	16,394	14,330	12,800	12,647
Common Stock	637	637	636	632	631	631
Additional Paid-In Capital	-	2,022	1,974	1,387	1,297	1,287
Retained Earnings	-	10,841	10,088	9,515	8,696	7,485
Comprehensive Income & Other	21,428	7,415	7,194	6,711	6,357	5,923
Total Common Equity	22,065	20,915	19,892	18,245	16,981	15,326
Minority Interest	19	-9	36	336	333	86
Shareholders' Equity	22,084	20,906	19,928	18,581	17,314	15,412
Total Liabilities & Equity	39,917	38,087	36,322	32,911	30,114	28,059
Total Debt	8,456	9,123	8,895	7,688	6,423	7,367
Net Cash (Debt)	-6,946	-7,109	-6,357	-5,820	-4,054	-3,693
Net Cash Per Share	-21.77	-22.26	-20.04	-18.39	-12.82	-11.71
Filing Date Shares Outstanding	318.68	318.38	318.21	315.87	315.57	315.45
Total Common Shares Outstanding	318.68	318.38	318.21	315.87	315.57	315.45
Working Capital	5,350	5,624	6,598	6,359	5,709	5,480
Book Value Per Share	69.24	65.69	62.51	57.76	53.81	48.58
Tangible Book Value	20,524	19,334	18,300	16,576	15,232	14,714
Tangible Book Value Per Share	64.40	60.73	57.51	52.48	48.27	46.64
Land	-	199	194	186	189	132
Buildings	-	2,786	2,706	2,512	2,466	2,259
Machinery	-	31,222	26,878	22,566	21,293	18,731
Construction In Progress	-	679	1,754	1,446	226	311
Leasehold Improvements	-	943	394	405	380	347

Source: S&P Capital IQ. Standard template. Financial Sources.