EPL Limited Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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	1,836	1,973	1,909	2,014	2,388	1,868
Short-Term Investments	60	-	-	-	-	-
Trading Asset Securities	-	100	250	-	150	-
Cash & Short-Term Investments	1,896	2,073	2,159	2,014	2,538	1,868
Cash Growth	-16.66%	-3.98%	7.20%	-20.65%	35.87%	-21.15%
Accounts Receivable	10,864	8,710	6,993	6,953	6,430	6,367
Other Receivables	-	62	71	63	102	106
Receivables	10,864	8,772	7,064	7,018	6,542	6,479
Inventory	11,858	9,268	7,200	6,558	6,079	5,941
Prepaid Expenses	-	206	193	233	216	224
Restricted Cash	-	1	1	-	4	3
Other Current Assets	1,607	871	725	642	846	806
Total Current Assets	26,225	21,191	17,342	16,465	16,225	15,321
Property, Plant & Equipment	25,201	24,039	18,930	18,258	17,123	14,531
Long-Term Investments	167	139	144	76	43	72
Goodwill	1,159	1,159	1,159	1,159	1,159	1,159
Other Intangible Assets	287	305	340	422	433	510
Long-Term Deferred Tax Assets	695	680	532	376	308	276
Other Long-Term Assets	2,116	1,485	1,608	1,331	1,031	1,042
Total Assets	55,850	48,998	40,055	38,087	36,322	32,911

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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
Accounts Payable	9,696	7,684	5,943	5,659	4,993	4,532
Accrued Expenses	-	1,254	1,087	934	920	817
Short-Term Debt	-	1,974	1,952	1,483	996	1,629
Current Portion of Long-Term Debt	4,965	1,314	1,651	1,981	1,730	1,340
Current Portion of Leases	700	568	389	391	364	316
Current Income Taxes Payable	157	127	111	65	74	75
Current Unearned Revenue	-	138	212	134	386	133
Other Current Liabilities	2,291	504	170	194	164	120
Total Current Liabilities	17,809	13,563	11,515	10,841	9,627	8,962
Long-Term Debt	3,417	3,802	3,124	4,576	4,960	3,620
Long-Term Leases	1,774	1,967	909	692	845	783
Long-Term Unearned Revenue	137	76	89	215	138	138
Pension & Post-Retirement Benefits	-	265	224	209	178	157
Long-Term Deferred Tax Liabilities	873	642	591	634	632	619
Other Long-Term Liabilities	326	19	16	14	14	51
Total Liabilities	24,336	20,334	16,468	17,181	16,394	14,330

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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
Common Stock	642	641	639	637	636	632
Additional Paid-In Capital	-	2,532	2,342	2,022	1,974	1,387
Retained Earnings	-	15,199	12,893	10,841	10,088	9,515
Comprehensive Income & Other	30,750	10,205	7,674	7,415	7,194	6,711
Total Common Equity	31,392	28,577	23,548	20,915	19,892	18,245
Minority Interest	122	87	39	-9	36	336
Shareholders' Equity	31,514	28,664	23,587	20,906	19,928	18,581
Total Liabilities & Equity	55,850	48,998	40,055	38,087	36,322	32,911

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 30, 2026	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
Total Debt	10,856	9,625	8,025	9,123	8,895	7,688
Net Cash (Debt)	-8,960	-7,552	-5,866	-7,109	-6,357	-5,820
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-27.90	-23.55	-18.36	-22.26	-20.04	-18.39
Filing Date Shares Outstanding	320.06	320.25	319.56	318.38	318.21	315.87
Total Common Shares Outstanding	320.06	320.25	319.56	318.38	318.21	315.87
Working Capital	8,416	7,628	5,827	5,624	6,598	6,359
Book Value Per Share	98.08	89.23	73.69	65.69	62.51	57.76
Tangible Book Value	29,946	27,113	22,049	19,334	18,300	16,576
Tangible Book Value Per Share	93.56	84.66	69.00	60.73	57.51	52.48
Land	-	609	245	199	194	186
Buildings	-	3,565	3,149	2,786	2,706	2,512
Machinery	-	41,029	34,115	31,222	26,878	22,566
Construction In Progress	-	1,481	688	679	1,754	1,446
Leasehold Improvements	-	1,223	1,014	943	394	405