Essen Speciality Films 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	152.8	252.92	379.96	53.53	40.56
Cash & Short-Term Investments	152.8	252.92	379.96	53.53	40.56
Cash Growth	-39.59%	-33.43%	609.87%	31.96%	-61.61%
Accounts Receivable	115.3	239.02	192.59	169.02	144.04
Other Receivables	-	96.11	92.73	66.63	139
Receivables	116.23	335.13	285.31	235.64	283.05
Inventory	889.8	806.78	402.94	334.88	355.37
Prepaid Expenses	-	7.57	2.67	5.78	4.34
Other Current Assets	88.27	30.63	9.47	16.36	44.4
Total Current Assets	1,247	1,433	1,080	646.19	727.72
Property, Plant & Equipment	742.05	444.82	418.25	438.67	445.97
Long-Term Investments	20.65	27.38	5.29	0.29	0.29
Other Intangible Assets	-	0.09	0.09	0.09	0.09
Other Long-Term Assets	61.11	17	22.84	11.85	11.86
Total Assets	2,071	1,922	1,527	1,097	1,186
Accounts Payable	73.5	98.93	43.44	103.61	125.53
Accrued Expenses	16.56	40.07	29.45	30.51	23.23
Short-Term Debt	-	174.65	-	30.35	222.91
Current Portion of Long-Term Debt	281.01	-	-	2.95	-
Current Income Taxes Payable	-	2.26	3.45	7.38	2.11
Current Unearned Revenue	-	3.98	1.06	1.37	2.31
Other Current Liabilities	32.82	56.72	1.7	13.11	4.42
Total Current Liabilities	403.89	376.6	79.1	189.28	380.49
Long-Term Debt	186.62	-	-	32.44	35.39
Long-Term Deferred Tax Liabilities	14.78	13.21	16.76	21.84	47.58
Total Liabilities	605.28	389.81	95.86	243.56	463.46
Common Stock	248.39	248.39	206.99	160	160
Additional Paid-In Capital	-	346.61	388	-	-
Retained Earnings	-	937.5	835.95	693.52	562.47
Comprehensive Income & Other	1,217	-	-	-	-
Shareholders' Equity	1,466	1,532	1,431	853.52	722.47
Total Liabilities & Equity	2,071	1,922	1,527	1,097	1,186
Total Debt	467.62	174.65	-	65.74	258.3
Net Cash (Debt)	-314.82	78.27	379.96	-12.22	-217.74
Net Cash Growth	-	-79.40%	-	-	-
Net Cash Per Share	-12.71	3.15	15.30	-0.64	-11.34
Filing Date Shares Outstanding	24.86	24.84	24.84	19.2	19.2
Total Common Shares Outstanding	24.86	24.84	24.84	19.2	19.2
Working Capital	843.21	1,056	1,001	456.91	347.23
Book Value Per Share	58.96	61.70	57.61	44.45	37.63
Tangible Book Value	1,466	1,532	1,431	853.44	722.38
Tangible Book Value Per Share	58.96	61.69	57.61	44.45	37.62
Land	-	107.53	107.53	107.53	107.53
Buildings	-	147.47	138.38	131.67	127.09
Machinery	-	611.63	533.77	554.61	538.04
Construction In Progress	-	1.32	4.63	4.14	2.18

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