Happiest Minds Technologies Limited (NSE:HAPPSTMNDS)

NSE:HAPPSTMNDS 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	9,374	1,191	1,147	699.9	672.9	858.3
Short-Term Investments	4,665	1,964	11,126	4,618	909.2	294
Trading Asset Securities	-	3,528	31.9	36.3	4,640	3,915
Cash & Short-Term Investments	14,039	6,683	12,305	5,354	6,222	5,067
Cash Growth	-3.73%	-45.69%	129.83%	-13.96%	22.79%	121.38%
Accounts Receivable	3,244	5,249	3,864	3,351	2,740	1,803
Other Receivables	-	197.7	167.1	96.7	3.7	8.6
Receivables	3,248	5,448	4,035	3,454	2,744	1,813
Prepaid Expenses	-	264.4	221.8	170.7	103.3	79.8
Other Current Assets	2,860	7,614	1,216	1,751	204.2	485.1
Total Current Assets	20,147	20,010	17,778	10,730	9,274	7,445
Property, Plant & Equipment	2,008	2,105	1,949	1,925	546.8	223.3
Long-Term Investments	-	3.7	1.1	842.7	187.5	173.3
Goodwill	7,678	7,623	1,403	1,391	789.6	764.4
Other Intangible Assets	2,201	2,385	780.8	1,026	243.1	296.6
Long-Term Deferred Tax Assets	417.5	361.3	163.6	124.6	69.7	102.6
Other Long-Term Assets	1,292	1,103	403	368.7	139.5	214
Total Assets	33,743	33,591	22,478	16,408	11,250	9,220
Accounts Payable	932.8	1,048	791.5	705.2	607.2	449.9
Accrued Expenses	-	1,198	891.2	779.6	790.9	654.8
Short-Term Debt	-	7,543	3,296	3,290	1,527	1,097
Current Portion of Long-Term Debt	8,506	712.2	83.3	257.8	206.9	199.7
Current Portion of Leases	307.5	325.8	241.2	185.9	179.2	142.2
Current Income Taxes Payable	118	42.2	1.2	51.7	23.9	-
Current Unearned Revenue	277.4	219.4	182.5	115.7	134.6	67.4
Other Current Liabilities	2,072	990.4	183	378.2	176.3	176.7
Total Current Liabilities	12,214	12,079	5,670	5,764	3,646	2,788
Long-Term Debt	3,480	3,415	1,085	1,198	172.4	366.1
Long-Term Leases	448	501	457	476.1	411.9	122.3
Pension & Post-Retirement Benefits	684.4	594	333.8	246.6	185.8	165.3
Long-Term Deferred Tax Liabilities	438.7	484.1	130.3	206	46.8	72.5
Other Long-Term Liabilities	198	771.7	-	129.2	129.1	245.5
Total Liabilities	17,463	17,845	7,676	8,020	4,592	3,760
Common Stock	300.4	300.1	298.7	286.6	285.4	283.7
Additional Paid-In Capital	-	9,058	9,032	4,156	4,121	4,045
Retained Earnings	-	6,449	5,504	3,906	2,177	1,055
Comprehensive Income & Other	15,980	-61.2	-32.3	39.6	74.8	75.8
Total Common Equity	16,280	15,746	14,802	8,388	6,658	5,460
Shareholders' Equity	16,280	15,746	14,802	8,388	6,658	5,460
Total Liabilities & Equity	33,743	33,591	22,478	16,408	11,250	9,220
Total Debt	12,741	12,497	5,162	5,408	2,498	1,928
Net Cash (Debt)	1,298	-5,814	7,143	-54.2	3,725	3,140
Net Cash Growth	-3.36%	-	-	-	18.63%	173.03%
Net Cash Per Share	8.61	-38.61	48.11	-0.38	25.79	22.13
Filing Date Shares Outstanding	150.47	150.05	149.35	143.19	142.61	141.78
Total Common Shares Outstanding	150.47	150.05	149.35	143.19	142.61	141.78
Working Capital	7,934	7,931	12,108	4,966	5,628	4,657
Book Value Per Share	108.19	104.94	99.11	58.58	46.69	38.51
Tangible Book Value	6,402	5,738	12,618	5,971	5,625	4,399
Tangible Book Value Per Share	42.54	38.24	84.49	41.70	39.45	31.03
Land	-	442.3	442.3	442.3	-	-
Buildings	-	848.6	848.6	835.4	-	-
Machinery	-	248.8	165.6	89.7	43.4	40.6
Construction In Progress	-	-	0.9	18.5	-	1.4
Leasehold Improvements	-	53.3	31.8	23	7.1	4.6

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.