EPL Limited Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	2,036	1,909	2,014	2,388	1,868
Short-Term Investments	100	-	-	-	-
Trading Asset Securities	-	250	-	150	-
Cash & Short-Term Investments	2,136	2,159	2,014	2,538	1,868
Cash Growth	-1.06%	7.20%	-20.65%	35.87%	-21.15%
Accounts Receivable	8,710	6,993	6,953	6,430	6,367
Other Receivables	-	71	63	102	106
Receivables	8,710	7,064	7,018	6,542	6,479
Inventory	9,268	7,200	6,558	6,079	5,941
Prepaid Expenses	-	193	233	216	224
Restricted Cash	-	1	-	4	3
Other Current Assets	1,077	725	642	846	806
Total Current Assets	21,191	17,342	16,465	16,225	15,321
Property, Plant & Equipment	24,039	18,930	18,258	17,123	14,531
Long-Term Investments	139	144	76	43	72
Goodwill	1,159	1,159	1,159	1,159	1,159
Other Intangible Assets	305	340	422	433	510
Long-Term Deferred Tax Assets	680	532	376	308	276
Other Long-Term Assets	1,485	1,608	1,331	1,031	1,042
Total Assets	48,998	40,055	38,087	36,322	32,911
Accounts Payable	7,684	5,943	5,659	4,993	4,532
Accrued Expenses	-	1,087	934	920	817
Short-Term Debt	3,288	1,952	1,483	996	1,629
Current Portion of Long-Term Debt	-	1,651	1,981	1,730	1,340
Current Portion of Leases	568	389	391	364	316
Current Income Taxes Payable	127	111	65	74	75
Current Unearned Revenue	-	212	134	386	133
Other Current Liabilities	1,896	170	194	164	120
Total Current Liabilities	13,563	11,515	10,841	9,627	8,962
Long-Term Debt	3,802	3,124	4,576	4,960	3,620
Long-Term Leases	1,967	909	692	845	783
Long-Term Unearned Revenue	-	89	215	138	138
Pension & Post-Retirement Benefits	-	224	209	178	157
Long-Term Deferred Tax Liabilities	642	591	634	632	619
Other Long-Term Liabilities	360	16	14	14	51
Total Liabilities	20,334	16,468	17,181	16,394	14,330
Common Stock	641	639	637	636	632
Additional Paid-In Capital	-	2,342	2,022	1,974	1,387
Retained Earnings	-	12,893	10,841	10,088	9,515
Comprehensive Income & Other	27,936	7,674	7,415	7,194	6,711
Total Common Equity	28,577	23,548	20,915	19,892	18,245
Minority Interest	87	39	-9	36	336
Shareholders' Equity	28,664	23,587	20,906	19,928	18,581
Total Liabilities & Equity	48,998	40,055	38,087	36,322	32,911
Total Debt	9,625	8,025	9,123	8,895	7,688
Net Cash (Debt)	-7,489	-5,866	-7,109	-6,357	-5,820
Net Cash Per Share	-23.36	-18.36	-22.26	-20.04	-18.39
Filing Date Shares Outstanding	319.57	319.56	318.38	318.21	315.87
Total Common Shares Outstanding	319.57	319.56	318.38	318.21	315.87
Working Capital	7,628	5,827	5,624	6,598	6,359
Book Value Per Share	89.42	73.69	65.69	62.51	57.76
Tangible Book Value	27,113	22,049	19,334	18,300	16,576
Tangible Book Value Per Share	84.84	69.00	60.73	57.51	52.48
Land	-	245	199	194	186
Buildings	-	3,149	2,786	2,706	2,512
Machinery	-	34,115	31,222	26,878	22,566
Construction In Progress	-	688	679	1,754	1,446
Leasehold Improvements	-	1,014	943	394	405

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