Happiest Minds Technologies Limited (NSE:HAPPSTMNDS)

NSE:HAPPSTMNDS 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	10,582	1,147	699.9	672.9	858.3
Short-Term Investments	3,504	11,126	4,618	909.2	294
Trading Asset Securities	-	31.9	36.3	4,640	3,915
Cash & Short-Term Investments	14,086	12,305	5,354	6,222	5,067
Cash Growth	14.48%	129.83%	-13.96%	22.79%	121.38%
Accounts Receivable	3,581	3,864	3,351	2,740	1,803
Other Receivables	-	167.1	96.7	3.7	8.6
Receivables	3,583	4,035	3,454	2,744	1,813
Prepaid Expenses	-	221.8	170.7	103.3	79.8
Other Current Assets	2,341	1,216	1,751	204.2	485.1
Total Current Assets	20,010	17,778	10,730	9,274	7,445
Property, Plant & Equipment	2,105	1,949	1,925	546.8	223.3
Long-Term Investments	735.8	1.1	842.7	187.5	173.3
Goodwill	7,623	1,403	1,391	789.6	764.4
Other Intangible Assets	2,385	780.8	1,026	243.1	296.6
Long-Term Deferred Tax Assets	361.3	163.6	124.6	69.7	102.6
Other Long-Term Assets	370.7	403	368.7	139.5	214
Total Assets	33,591	22,478	16,408	11,250	9,220
Accounts Payable	1,048	791.5	705.2	607.2	449.9
Accrued Expenses	-	891.2	779.6	790.9	654.8
Short-Term Debt	-	3,296	3,290	1,527	1,097
Current Portion of Long-Term Debt	8,255	83.3	257.8	206.9	199.7
Current Portion of Leases	325.8	241.2	185.9	179.2	142.2
Current Income Taxes Payable	42.2	1.2	51.7	23.9	-
Current Unearned Revenue	219.4	182.5	115.7	134.6	67.4
Other Current Liabilities	2,188	183	378.2	176.3	176.7
Total Current Liabilities	12,079	5,670	5,764	3,646	2,788
Long-Term Debt	4,187	1,085	1,198	172.4	366.1
Long-Term Leases	501	457	476.1	411.9	122.3
Long-Term Deferred Tax Liabilities	484.1	130.3	206	46.8	72.5
Other Long-Term Liabilities	-	-	129.2	129.1	245.5
Total Liabilities	17,845	7,676	8,020	4,592	3,760
Common Stock	300.1	298.7	286.6	285.4	283.7
Additional Paid-In Capital	-	9,032	4,156	4,121	4,045
Retained Earnings	-	5,504	3,906	2,177	1,055
Comprehensive Income & Other	15,446	-32.3	39.6	74.8	75.8
Total Common Equity	15,746	14,802	8,388	6,658	5,460
Shareholders' Equity	15,746	14,802	8,388	6,658	5,460
Total Liabilities & Equity	33,591	22,478	16,408	11,250	9,220
Total Debt	13,269	5,162	5,408	2,498	1,928
Net Cash (Debt)	817.3	7,143	-54.2	3,725	3,140
Net Cash Growth	-88.56%	-	-	18.63%	173.03%
Net Cash Per Share	5.43	48.11	-0.38	25.79	22.13
Filing Date Shares Outstanding	150.44	149.35	143.19	142.61	141.78
Total Common Shares Outstanding	150.44	149.35	143.19	142.61	141.78
Working Capital	7,931	12,108	4,966	5,628	4,657
Book Value Per Share	104.66	99.11	58.58	46.69	38.51
Tangible Book Value	5,738	12,618	5,971	5,625	4,399
Tangible Book Value Per Share	38.14	84.49	41.70	39.45	31.03
Land	-	442.3	442.3	-	-
Buildings	-	848.6	835.4	-	-
Machinery	-	165.6	89.7	43.4	40.6
Construction In Progress	-	0.9	18.5	-	1.4
Leasehold Improvements	-	31.8	23	7.1	4.6

Updated Feb 4, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.