Frog Cellsat Limited (NSE:FROG)

H&E Equipment Services 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	71.06	14.28	201.98	127.05	162.86
Short-Term Investments	-	0.52	0.52	0.52	17.28
Cash & Short-Term Investments	71.06	14.79	202.5	127.57	180.14
Cash Growth	380.41%	-92.70%	58.74%	-29.18%	81.99%
Accounts Receivable	790.76	333.68	283.69	196.74	267.15
Other Receivables	-	28.23	22.78	13.15	3.01
Receivables	831.24	361.91	306.47	210.41	270.16
Inventory	318.48	262.18	250.48	238.14	163.94
Prepaid Expenses	-	6.95	6.2	1.89	1.55
Other Current Assets	76.43	75.88	29.53	46.04	21.14
Total Current Assets	1,297	721.7	795.18	624.05	636.93
Property, Plant & Equipment	799.05	786.82	490.07	173.38	51.7
Long-Term Investments	0.52	-	-	6.94	39.74
Goodwill	-	-	-	93.56	93.56
Other Intangible Assets	53.57	4.57	2.56	0.41	1.11
Long-Term Deferred Tax Assets	9.17	22.17	39	26.13	11.63
Long-Term Deferred Charges	-	24.95	-	-	-
Other Long-Term Assets	9.7	21.28	46.51	48	93.48
Total Assets	2,199	1,581	1,373	972.46	928.14
Accounts Payable	306.29	110.38	117.79	153.49	242.26
Accrued Expenses	-	42.77	49.42	23.75	18.06
Short-Term Debt	202.04	46.92	-	34.52	10.71
Current Income Taxes Payable	-	-	8.35	1.45	-
Other Current Liabilities	69.82	28.8	17.35	32.94	3.76
Total Current Liabilities	578.16	228.87	192.91	246.14	274.79
Long-Term Debt	0.11	0.11	-	27.27	46.59
Other Long-Term Liabilities	21.51	1.77	0.2	0.54	6.6
Total Liabilities	599.77	249.72	207.86	282.85	336.47
Common Stock	155.29	154.36	153.75	0.5	0.5
Additional Paid-In Capital	-	374.92	374.92	-	-
Retained Earnings	1,440	787.89	632.72	689.12	591.17
Comprehensive Income & Other	4.07	14.6	4.07	-	-
Shareholders' Equity	1,599	1,332	1,165	689.62	591.67
Total Liabilities & Equity	2,199	1,581	1,373	972.46	928.14
Total Debt	202.15	47.03	-	61.79	57.3
Net Cash (Debt)	-131.09	-32.24	202.5	65.78	122.84
Net Cash Growth	-	-	207.84%	-46.45%	-
Net Cash Per Share	-8.47	-2.09	15.30	5.82	10.87
Filing Date Shares Outstanding	15.47	15.44	15.38	11.3	11.3
Total Common Shares Outstanding	15.47	15.44	15.38	11.3	11.3
Working Capital	719.04	492.84	602.28	377.91	362.14
Book Value Per Share	103.42	86.28	75.80	61.03	52.36
Tangible Book Value	1,546	1,327	1,163	595.65	497
Tangible Book Value Per Share	99.95	85.98	75.63	52.71	43.98
Land	-	53.44	57.27	46.37	5.17
Buildings	-	492.5	13.74	13.74	13.74
Machinery	-	400.77	204.03	170.85	151.8
Construction In Progress	-	-	358.88	70.51	-
Leasehold Improvements	-	-	-	1.19	1.19

Updated Jan 21, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.