Ester Industries 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	1,049	225.64	999.66	283.55	561.43
Short-Term Investments	545.71	431.29	145.58	226.31	41.49
Trading Asset Securities	-	580.13	692.7	1,539	-
Cash & Short-Term Investments	1,594	1,237	1,838	2,049	602.92
Cash Growth	28.88%	-32.69%	-10.31%	239.88%	111.82%
Accounts Receivable	1,849	1,703	1,473	1,515	1,935
Other Receivables	-	33.12	35.04	44.67	71.91
Receivables	1,856	1,743	1,512	1,566	2,014
Inventory	2,087	1,614	1,446	1,722	2,035
Prepaid Expenses	-	32.96	41.38	69.28	52.71
Other Current Assets	525.46	425.64	596.2	659.2	583.31
Total Current Assets	6,063	5,053	5,434	6,066	5,288
Property, Plant & Equipment	10,143	10,161	10,708	10,561	8,240
Long-Term Investments	237.86	198.62	28.31	51.81	38.82
Other Intangible Assets	3.28	4.52	8.06	12.89	5.02
Other Long-Term Assets	290.32	310.18	247.25	450.16	708.54
Total Assets	16,739	15,729	16,431	17,145	14,282
Accounts Payable	665.29	470.42	639.8	323.42	630.9
Accrued Expenses	40.01	136.92	133.37	162.74	174.59
Short-Term Debt	-	1,714	2,203	1,742	1,179
Current Portion of Long-Term Debt	3,240	840.23	1,137	1,034	464.02
Current Portion of Leases	-	-	-	-	4.69
Current Income Taxes Payable	13.25	12.05	26.18	54.52	7.63
Current Unearned Revenue	-	44.51	43.59	57.61	68.23
Other Current Liabilities	251.19	100.84	110	213.66	182.25
Total Current Liabilities	4,210	3,319	4,293	3,588	2,712
Long-Term Debt	4,049	4,048	4,385	5,381	4,739
Long-Term Leases	0.13	0.13	0.13	0.13	0.13
Long-Term Unearned Revenue	290.96	287.91	314.9	343.46	202.91
Pension & Post-Retirement Benefits	-	78.03	75.03	72.89	79.67
Long-Term Deferred Tax Liabilities	237.99	246.81	162.66	303.82	307.86
Other Long-Term Liabilities	122.51	24.65	24.35	21.82	23.94
Total Liabilities	8,911	8,004	9,255	9,711	8,065
Common Stock	487.93	470.21	469.77	416.97	416.97
Additional Paid-In Capital	-	1,571	1,557	612.1	612.1
Retained Earnings	-	4,884	4,749	6,009	4,795
Comprehensive Income & Other	7,339	800.13	399.88	396.59	393.14
Shareholders' Equity	7,827	7,725	7,175	7,434	6,217
Total Liabilities & Equity	16,739	15,729	16,431	17,145	14,282
Total Debt	7,290	6,602	7,725	8,157	6,387
Net Cash (Debt)	-5,696	-5,365	-5,887	-6,108	-5,784
Net Cash Per Share	-58.47	-57.02	-70.50	-73.24	-69.36
Filing Date Shares Outstanding	97.21	94.04	93.95	83.39	83.39
Total Common Shares Outstanding	97.21	94.04	93.95	83.39	83.39
Working Capital	1,853	1,734	1,141	2,478	2,576
Book Value Per Share	80.52	82.15	76.37	89.15	74.55
Tangible Book Value	7,824	7,721	7,167	7,421	6,212
Tangible Book Value Per Share	80.49	82.10	76.29	88.99	74.49
Land	-	726.44	720.04	720.04	165.34
Buildings	-	1,621	1,617	1,564	630.82
Machinery	-	10,554	10,024	9,375	4,643
Construction In Progress	-	392.19	828.2	787.66	4,349

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