Eternal Limited (NSE:ETERNAL)

Eternal Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	8,070	6,660	3,090	2,180	3,923	3,065
Short-Term Investments	38,360	50,620	19,290	47,050	45,734	11,909
Trading Asset Securities	-	19,100	11,670	44,850	16,317	22,052
Cash & Short-Term Investments	46,430	76,380	34,050	94,080	65,974	37,026
Cash Growth	146.84%	124.32%	-63.81%	42.60%	78.18%	441.45%
Accounts Receivable	14,700	19,460	7,940	4,570	1,599	1,299
Other Receivables	-	9,120	8,750	4,890	1,714	251
Receivables	14,700	28,580	16,690	9,460	7,063	1,550
Inventory	15,020	1,760	880	830	397	148
Prepaid Expenses	-	500	410	420	222	240
Other Current Assets	57,660	9,790	2,550	3,520	1,794	2,541
Total Current Assets	133,810	117,010	54,580	108,310	75,450	41,505
Property, Plant & Equipment	47,100	29,340	9,950	6,430	1,157	838
Long-Term Investments	109,220	134,520	110,270	40,620	30,860	-
Goodwill	57,370	57,370	47,170	47,170	12,093	12,478
Other Intangible Assets	7,520	9,120	7,540	9,910	799	2,075
Other Long-Term Assets	26,130	8,870	4,050	3,550	52,911	30,139
Total Assets	381,150	356,230	233,560	215,990	173,270	87,035
Accounts Payable	21,630	15,360	8,860	6,790	4,288	2,972
Accrued Expenses	-	3,180	2,580	1,820	1,217	219
Current Portion of Long-Term Debt	-	-	-	350	-	13
Current Portion of Leases	5,840	3,910	1,610	1,150	193	182
Current Unearned Revenue	-	270	220	350	511	455
Other Current Liabilities	14,640	10,540	7,560	3,950	906	1,336
Total Current Liabilities	42,110	33,260	20,830	14,410	7,115	5,177
Long-Term Debt	-	-	-	60	-	-
Long-Term Leases	27,670	16,540	5,880	3,510	510	530
Long-Term Unearned Revenue	-	-	-	-	3	139
Pension & Post-Retirement Benefits	-	820	600	520	395	239
Long-Term Deferred Tax Liabilities	1,880	2,120	1,880	2,490	-	-
Other Long-Term Liabilities	1,340	390	310	470	258	20
Total Liabilities	73,000	53,130	29,500	21,460	8,281	6,105
Common Stock	9,100	9,650	8,820	8,550	7,872	-
Additional Paid-In Capital	-	331,160	247,090	247,130	212,919	128,563
Retained Earnings	-	-52,650	-60,240	-75,090	-67,286	-56,003
Treasury Stock	-	-580	-140	-190	-229	-
Comprehensive Income & Other	299,120	15,590	8,600	14,200	11,779	3,878
Total Common Equity	308,220	303,170	204,130	194,600	165,055	76,438
Minority Interest	-70	-70	-70	-70	-66	-57
Shareholders' Equity	308,150	303,100	204,060	194,530	164,989	80,930
Total Liabilities & Equity	381,150	356,230	233,560	215,990	173,270	87,035
Total Debt	33,510	20,450	7,490	5,070	703	725
Net Cash (Debt)	12,920	55,930	26,560	89,010	65,271	36,301
Net Cash Growth	78.95%	110.58%	-70.16%	36.37%	79.81%	-
Net Cash Per Share	1.41	6.12	3.03	10.99	9.03	6.76
Filing Date Shares Outstanding	9,286	9,073	8,680	8,364	7,643	2,075
Total Common Shares Outstanding	9,286	9,073	8,680	8,364	7,643	2,075
Working Capital	91,700	83,750	33,750	93,900	68,335	36,328
Book Value Per Share	33.19	33.41	23.52	23.27	21.60	36.84
Tangible Book Value	243,330	236,680	149,420	137,520	152,163	61,885
Tangible Book Value Per Share	26.20	26.09	17.21	16.44	19.91	29.82
Machinery	-	10,910	4,150	2,770	991	758
Construction In Progress	-	510	180	70	6	-
Leasehold Improvements	-	2,540	1,150	860	402	379

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