Happiest Minds Technologies Limited (NSE: HAPPSTMNDS)

HAPPSTMNDS Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	13,504	1,147	699.9	672.9	858.3	435.3
Short-Term Investments	1,080	11,126	4,618	909.2	294	1,019
Trading Asset Securities	-	31.9	36.3	4,640	3,915	835.1
Cash & Short-Term Investments	14,583	12,305	5,354	6,222	5,067	2,289
Cash Growth	28.28%	129.84%	-13.96%	22.79%	121.38%	65.77%
Accounts Receivable	2,544	3,864	3,351	2,740	1,803	1,596
Other Receivables	-	167.1	96.7	3.7	8.6	7.3
Receivables	2,549	4,035	3,454	2,744	1,813	1,613
Prepaid Expenses	-	221.8	170.7	103.3	79.8	57.4
Other Current Assets	2,964	1,216	1,751	204.2	485.1	492
Total Current Assets	20,096	17,778	10,730	9,274	7,445	4,451
Property, Plant & Equipment	2,100	1,949	1,925	546.8	223.3	309.9
Long-Term Investments	268.3	1.1	842.7	187.5	173.3	18.3
Goodwill	7,533	1,403	1,391	789.6	764.4	61
Other Intangible Assets	2,568	780.8	1,026	243.1	296.6	8.9
Long-Term Deferred Tax Assets	197.1	163.6	124.6	69.7	102.6	-
Other Long-Term Assets	241.8	403	368.7	139.5	214	155.3
Total Assets	33,005	22,478	16,408	11,250	9,220	5,082
Accounts Payable	1,101	791.5	705.2	607.2	449.9	344.2
Accrued Expenses	-	891.2	779.6	790.9	654.8	654
Short-Term Debt	-	3,296	3,290	1,527	1,097	691.6
Current Portion of Long-Term Debt	10,735	83.3	257.8	206.9	199.7	79.5
Current Portion of Leases	285.9	241.2	185.9	179.2	142.2	181.6
Current Income Taxes Payable	53.5	1.2	51.7	23.9	-	-
Current Unearned Revenue	245.8	182.5	115.7	134.6	67.4	81.8
Other Current Liabilities	2,221	183	378.2	176.3	176.7	83.9
Total Current Liabilities	14,641	5,670	5,764	3,646	2,788	2,117
Long-Term Debt	998.3	1,085	1,198	172.4	366.1	13.2
Long-Term Leases	545.3	457	476.1	411.9	122.3	173.1
Long-Term Deferred Tax Liabilities	399.8	130.3	206	46.8	72.5	-
Other Long-Term Liabilities	676.6	-	129.2	129.1	245.5	-
Total Liabilities	17,760	7,676	8,020	4,592	3,760	2,428
Common Stock	299.5	298.7	286.6	285.4	283.7	87.9
Additional Paid-In Capital	-	9,032	4,156	4,121	4,045	2,778
Retained Earnings	-	5,504	3,906	2,177	1,055	-559.7
Comprehensive Income & Other	14,945	-32.3	39.6	74.8	75.8	-16.6
Total Common Equity	15,245	14,802	8,388	6,658	5,460	2,290
Shareholders' Equity	15,245	14,802	8,388	6,658	5,460	2,653
Total Liabilities & Equity	33,005	22,478	16,408	11,250	9,220	5,082
Total Debt	12,564	5,162	5,408	2,498	1,928	1,139
Net Cash (Debt)	2,019	7,143	-54.2	3,725	3,140	1,150
Net Cash Growth	-66.73%	-	-	18.63%	173.03%	-
Net Cash Per Share	13.43	48.11	-0.38	25.79	22.13	8.60
Filing Date Shares Outstanding	150.52	149.35	143.19	142.61	141.78	101.79
Total Common Shares Outstanding	150.52	149.35	143.19	142.61	141.78	101.79
Working Capital	5,455	12,108	4,966	5,628	4,657	2,335
Book Value Per Share	101.28	99.11	58.58	46.69	38.51	22.49
Tangible Book Value	5,144	12,618	5,971	5,625	4,399	2,220
Tangible Book Value Per Share	34.17	84.49	41.70	39.45	31.03	21.81
Land	-	442.3	442.3	-	-	-
Buildings	-	848.6	835.4	-	-	-
Machinery	-	165.6	89.7	43.4	40.6	35.7
Construction In Progress	-	0.9	18.5	-	1.4	-
Leasehold Improvements	-	31.8	23	7.1	4.6	4.6

Source: S&P Capital IQ. Standard template. Financial Sources.