EPL Limited (NSE:EPL)

EPL Limited 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	1,969	2,014	2,388	1,868	2,365
Short-Term Investments	250	-	-	-	4
Trading Asset Securities	-	-	150	-	-
Cash & Short-Term Investments	2,219	2,014	2,538	1,868	2,369
Cash Growth	10.18%	-20.65%	35.87%	-21.15%	-35.52%
Accounts Receivable	6,993	6,953	6,430	6,367	5,891
Other Receivables	-	63	102	106	91
Receivables	6,993	7,018	6,542	6,479	5,990
Inventory	7,200	6,558	6,079	5,941	4,149
Prepaid Expenses	-	233	216	224	200
Restricted Cash	-	-	4	3	-
Other Current Assets	930	642	846	806	732
Total Current Assets	17,342	16,465	16,225	15,321	13,440
Property, Plant & Equipment	18,930	18,258	17,123	14,531	13,836
Long-Term Investments	144	76	43	72	149
Goodwill	1,159	1,159	1,159	1,159	1,159
Other Intangible Assets	340	422	433	510	590
Long-Term Deferred Tax Assets	532	376	308	276	169
Other Long-Term Assets	1,608	1,331	1,031	1,042	771
Total Assets	40,055	38,087	36,322	32,911	30,114
Accounts Payable	5,943	5,659	4,993	4,532	4,222
Accrued Expenses	-	934	920	817	925
Short-Term Debt	-	1,483	996	1,629	1,410
Current Portion of Long-Term Debt	3,603	1,981	1,730	1,340	586
Current Portion of Leases	389	391	364	316	241
Current Income Taxes Payable	111	65	74	75	124
Current Unearned Revenue	-	134	386	133	129
Other Current Liabilities	1,469	194	164	120	94
Total Current Liabilities	11,515	10,841	9,627	8,962	7,731
Long-Term Debt	3,124	4,576	4,960	3,620	3,486
Long-Term Leases	909	692	845	783	700
Long-Term Unearned Revenue	89	215	138	138	143
Long-Term Deferred Tax Liabilities	591	634	632	619	543
Other Long-Term Liabilities	240	14	14	51	51
Total Liabilities	16,468	17,181	16,394	14,330	12,800
Common Stock	639	637	636	632	631
Additional Paid-In Capital	-	2,022	1,974	1,387	1,297
Retained Earnings	-	10,841	10,088	9,515	8,696
Comprehensive Income & Other	22,909	7,415	7,194	6,711	6,357
Total Common Equity	23,548	20,915	19,892	18,245	16,981
Minority Interest	39	-9	36	336	333
Shareholders' Equity	23,587	20,906	19,928	18,581	17,314
Total Liabilities & Equity	40,055	38,087	36,322	32,911	30,114
Total Debt	8,025	9,123	8,895	7,688	6,423
Net Cash (Debt)	-5,806	-7,109	-6,357	-5,820	-4,054
Net Cash Per Share	-18.16	-22.26	-20.04	-18.39	-12.82
Filing Date Shares Outstanding	319.27	318.38	318.21	315.87	315.57
Total Common Shares Outstanding	319.27	318.38	318.21	315.87	315.57
Working Capital	5,827	5,624	6,598	6,359	5,709
Book Value Per Share	73.75	65.69	62.51	57.76	53.81
Tangible Book Value	22,049	19,334	18,300	16,576	15,232
Tangible Book Value Per Share	69.06	60.73	57.51	52.48	48.27
Land	-	199	194	186	189
Buildings	-	2,786	2,706	2,512	2,466
Machinery	-	31,222	26,878	22,566	21,293
Construction In Progress	-	679	1,754	1,446	226
Leasehold Improvements	-	943	394	405	380

Updated Feb 11, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.