Essen Speciality Films Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	-	252.92	379.96	53.53	40.56	105.66
Cash & Short-Term Investments	177.8	252.92	379.96	53.53	40.56	105.66
Cash Growth	-50.64%	-33.43%	609.87%	31.96%	-61.61%	342.49%
Accounts Receivable	-	239.02	192.59	169.02	144.04	142.4
Other Receivables	-	96.11	92.73	66.63	139	162.95
Receivables	-	335.13	285.31	235.64	283.05	305.35
Inventory	-	806.78	402.94	334.88	355.37	201.64
Prepaid Expenses	-	7.57	2.67	5.78	4.34	0.66
Other Current Assets	-	30.63	9.47	16.36	44.4	9.19
Total Current Assets	-	1,433	1,080	646.19	727.72	622.5
Property, Plant & Equipment	-	444.82	418.25	438.67	445.97	409.04
Long-Term Investments	-	27.38	5.29	0.29	0.29	0.29
Other Intangible Assets	-	0.09	0.09	0.09	0.09	0.09
Other Long-Term Assets	-	17	22.84	11.85	11.86	12.1
Total Assets	-	1,922	1,527	1,097	1,186	1,044
Accounts Payable	-	98.93	43.44	103.61	125.53	126.8
Accrued Expenses	-	40.07	29.45	30.51	23.23	22.83
Short-Term Debt	-	174.65	-	30.35	222.91	154.14
Current Portion of Long-Term Debt	-	-	-	2.95	-	-
Current Income Taxes Payable	-	2.26	3.45	7.38	2.11	6.87
Current Unearned Revenue	-	3.98	1.06	1.37	2.31	10.08
Other Current Liabilities	-	56.72	1.7	13.11	4.42	4.14
Total Current Liabilities	-	376.6	79.1	189.28	380.49	324.85
Long-Term Debt	-	-	-	32.44	35.39	-
Long-Term Deferred Tax Liabilities	-	13.21	16.76	21.84	47.58	48.4
Total Liabilities	-	389.81	95.86	243.56	463.46	373.25
Common Stock	-	248.39	206.99	160	160	10
Additional Paid-In Capital	-	346.61	388	-	-	-
Retained Earnings	-	937.5	835.95	693.52	562.47	660.78
Shareholders' Equity	1,576	1,532	1,431	853.52	722.47	670.78
Total Liabilities & Equity	-	1,922	1,527	1,097	1,186	1,044
Total Debt	263.23	174.65	-	65.74	258.3	154.14
Net Cash (Debt)	-85.42	78.27	379.96	-12.22	-217.74	-48.48
Net Cash Growth	-	-79.40%	-	-	-	-
Net Cash Per Share	-3.44	3.15	15.30	-0.64	-11.34	-2.52
Filing Date Shares Outstanding	24.77	24.84	24.84	19.2	19.2	19.2
Total Common Shares Outstanding	24.77	24.84	24.84	19.2	19.2	19.2
Working Capital	-	1,056	1,001	456.91	347.23	297.65
Book Value Per Share	63.51	61.70	57.61	44.45	37.63	34.94
Tangible Book Value	1,576	1,532	1,431	853.44	722.38	670.69
Tangible Book Value Per Share	63.50	61.69	57.61	44.45	37.62	34.93
Land	-	107.53	107.53	107.53	107.53	107.53
Buildings	-	147.47	138.38	131.67	127.09	118.3
Machinery	-	611.63	533.77	554.61	538.04	473.27
Construction In Progress	-	1.32	4.63	4.14	2.18	-

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