Essen Speciality Films Limited (NSE:ESFL)

Essen Speciality Films Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	153.06	152.8	252.92	379.96	53.53	40.56
Cash & Short-Term Investments	153.06	152.8	252.92	379.96	53.53	40.56
Cash Growth	-13.91%	-39.59%	-33.43%	609.87%	31.96%	-61.61%
Accounts Receivable	161.23	115.27	237.8	192.59	169.02	144.04
Other Receivables	-	61.97	94.46	92.73	66.63	139
Receivables	161.73	178.16	333.67	285.31	235.64	283.05
Inventory	921.61	889.8	740.95	402.94	334.88	355.37
Prepaid Expenses	-	8.88	7.63	2.67	5.78	4.34
Other Current Assets	202.84	40.4	97.15	9.47	16.36	44.4
Total Current Assets	1,439	1,270	1,432	1,080	646.19	727.72
Property, Plant & Equipment	871.18	742.05	419.1	418.25	438.67	445.97
Long-Term Investments	19.06	20.65	24.37	5.29	0.29	0.29
Other Intangible Assets	-	-	0.09	0.09	0.09	0.09
Other Long-Term Assets	37.01	38.15	43.92	22.84	11.85	11.86
Total Assets	2,366	2,071	1,920	1,527	1,097	1,186

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	237.62	73.5	98.67	43.44	103.61	125.53
Accrued Expenses	6.51	38.35	38.96	29.45	30.51	23.23
Short-Term Debt	-	265.12	174.65	-	30.35	222.91
Current Portion of Long-Term Debt	272.67	15.88	-	-	2.95	-
Current Income Taxes Payable	-	-	2.26	3.45	7.38	2.11
Current Unearned Revenue	-	6.96	4.04	1.06	1.37	2.31
Other Current Liabilities	52.15	4.08	56.81	1.7	13.11	4.42
Total Current Liabilities	568.95	403.89	375.39	79.1	189.28	380.49
Long-Term Debt	329.2	186.62	-	-	32.44	35.39
Long-Term Deferred Tax Liabilities	1.89	14.78	13.01	16.76	21.84	47.58
Total Liabilities	900.04	605.28	388.4	95.86	243.56	463.46

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	248.39	248.39	248.39	206.99	160	160
Additional Paid-In Capital	-	346.61	346.61	388	-	-
Retained Earnings	-	872.05	937.27	835.95	693.52	562.47
Comprehensive Income & Other	1,218	-1.42	-0.87	-	-	-
Shareholders' Equity	1,466	1,466	1,531	1,431	853.52	722.47
Total Liabilities & Equity	2,366	2,071	1,920	1,527	1,097	1,186

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	601.87	467.62	174.65	-	65.74	258.3
Net Cash (Debt)	-448.81	-314.82	78.27	379.96	-12.22	-217.74
Net Cash Growth	-	-	-79.40%	-	-	-
Net Cash Per Share	-17.11	-12.67	3.15	15.30	-0.64	-11.34
Filing Date Shares Outstanding	25.45	24.84	24.84	24.84	19.2	19.2
Total Common Shares Outstanding	25.45	24.84	24.84	24.84	19.2	19.2
Working Capital	870.3	866.16	1,057	1,001	456.91	347.23
Book Value Per Share	57.63	59.00	61.65	57.61	44.45	37.63
Tangible Book Value	1,466	1,466	1,531	1,431	853.44	722.38
Tangible Book Value Per Share	57.63	59.00	61.65	57.61	44.45	37.62
Land	-	107.47	107.47	107.53	107.53	107.53
Buildings	-	142.34	131.08	138.38	131.67	127.09
Machinery	-	624.81	596.63	533.77	554.61	538.04
Construction In Progress	-	326.42	1.32	4.63	4.14	2.18

Data Source: S&P Global Market Intelligence Last updated: Oct 20, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 26, 2026

Data Sources Report a data error