Eternal Limited (NSE:ETERNAL)

Eternal Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	36,140	3,090	2,180	3,923	3,065
Short-Term Investments	22,720	18,160	47,050	45,734	11,909
Trading Asset Securities	-	12,800	44,850	16,317	22,052
Cash & Short-Term Investments	58,860	34,050	94,080	65,974	37,026
Cash Growth	72.86%	-63.81%	42.60%	78.18%	441.45%
Accounts Receivable	19,460	7,940	4,570	1,599	1,299
Other Receivables	-	8,750	4,890	1,714	251
Receivables	19,460	16,690	9,460	7,063	1,550
Inventory	1,760	880	830	397	148
Prepaid Expenses	-	410	420	222	240
Other Current Assets	36,930	2,550	3,520	1,794	2,541
Total Current Assets	117,010	54,580	108,310	75,450	41,505
Property, Plant & Equipment	29,340	9,950	6,430	1,157	838
Long-Term Investments	109,200	110,270	40,620	30,860	-
Goodwill	57,370	47,170	47,170	12,093	12,478
Other Intangible Assets	9,120	7,540	9,910	799	2,075
Other Long-Term Assets	34,190	4,050	3,550	52,911	30,139
Total Assets	356,230	233,560	215,990	173,270	87,035
Accounts Payable	15,360	8,860	6,790	4,288	2,972
Accrued Expenses	340	2,580	1,820	1,217	219
Current Portion of Long-Term Debt	-	-	350	-	13
Current Portion of Leases	3,910	1,610	1,150	193	182
Current Unearned Revenue	-	220	350	511	455
Other Current Liabilities	13,650	7,560	3,950	906	1,336
Total Current Liabilities	33,260	20,830	14,410	7,115	5,177
Long-Term Debt	-	-	60	-	-
Long-Term Leases	16,540	5,880	3,510	510	530
Long-Term Unearned Revenue	-	-	-	3	139
Long-Term Deferred Tax Liabilities	2,120	1,880	2,490	-	-
Other Long-Term Liabilities	1,210	310	470	258	20
Total Liabilities	53,130	29,500	21,460	8,281	6,105
Common Stock	9,070	8,820	8,550	7,872	-
Additional Paid-In Capital	-	247,090	247,130	212,919	128,563
Retained Earnings	-	-60,240	-75,090	-67,286	-56,003
Treasury Stock	-	-140	-190	-229	-
Comprehensive Income & Other	294,100	8,600	14,200	11,779	3,878
Total Common Equity	303,170	204,130	194,600	165,055	76,438
Minority Interest	-70	-70	-70	-66	-57
Shareholders' Equity	303,100	204,060	194,530	164,989	80,930
Total Liabilities & Equity	356,230	233,560	215,990	173,270	87,035
Total Debt	20,450	7,490	5,070	703	725
Net Cash (Debt)	38,410	26,560	89,010	65,271	36,301
Net Cash Growth	44.62%	-70.16%	36.37%	79.81%	-
Net Cash Per Share	4.23	3.03	10.99	9.03	6.76
Filing Date Shares Outstanding	9,750	8,680	8,364	7,643	2,075
Total Common Shares Outstanding	9,750	8,680	8,364	7,643	2,075
Working Capital	83,750	33,750	93,900	68,335	36,328
Book Value Per Share	31.09	23.52	23.27	21.60	36.84
Tangible Book Value	236,680	149,420	137,520	152,163	61,885
Tangible Book Value Per Share	24.27	17.21	16.44	19.91	29.82
Machinery	-	4,140	2,770	991	758
Construction In Progress	-	180	70	6	-
Leasehold Improvements	-	1,150	860	402	379

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