Hester Biosciences Limited (NSE:HESTERBIO)

Hester Biosciences 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	72.19	127.48	131.56	247.5	212.69
Short-Term Investments	-	25.56	16.61	4.53	-
Cash & Short-Term Investments	72.19	153.04	148.17	252.03	212.69
Cash Growth	-52.83%	3.29%	-41.21%	18.50%	-9.61%
Accounts Receivable	731.81	786.45	796.31	552.8	492.12
Other Receivables	-	57.85	59.97	17.63	2.39
Receivables	789.37	902.86	916.18	631.23	551.5
Inventory	703.77	755.81	848.1	753.82	622.22
Prepaid Expenses	-	12.72	12.83	23.9	9.88
Other Current Assets	386.41	321.72	350.64	286.65	218.76
Total Current Assets	1,952	2,146	2,276	1,948	1,615
Property, Plant & Equipment	4,094	4,076	4,050	3,170	2,411
Long-Term Investments	340.51	306.64	267.31	241	27.96
Other Intangible Assets	66.57	39.32	29.36	20.44	8.52
Other Long-Term Assets	81.5	55.53	76.68	242.17	48.16
Total Assets	6,534	6,623	6,700	5,622	4,110
Accounts Payable	294.19	264.36	299.77	180.18	280.86
Accrued Expenses	10.29	24.84	29.65	16.27	30.59
Short-Term Debt	-	313.51	588.58	348.45	32.79
Current Portion of Long-Term Debt	744.07	258.76	243.17	230.65	182.87
Current Portion of Leases	-	0.42	5	4.44	4.24
Current Income Taxes Payable	40.17	24.56	33.95	9.38	30.83
Current Unearned Revenue	-	5.04	12.73	-	35.28
Other Current Liabilities	163.12	166.36	274.11	179.6	16.2
Total Current Liabilities	1,252	1,058	1,487	968.97	613.66
Long-Term Debt	1,334	1,818	1,848	1,644	825.03
Long-Term Leases	54.75	53.36	56.69	54.4	55.23
Long-Term Unearned Revenue	532.21	543.81	329.64	202.74	184.23
Long-Term Deferred Tax Liabilities	59.33	74.11	73.51	65.1	72.76
Other Long-Term Liabilities	35.48	45.22	17.16	10.38	-
Total Liabilities	3,267	3,595	3,814	2,948	1,751
Common Stock	85.07	85.07	85.07	85.07	85.07
Additional Paid-In Capital	-	175.07	175.07	175.07	175.07
Retained Earnings	-	2,543	2,423	2,240	1,933
Comprehensive Income & Other	3,057	114.64	114.48	99.33	89.55
Total Common Equity	3,143	2,918	2,797	2,600	2,283
Minority Interest	124.01	110.82	88.16	74.09	76.5
Shareholders' Equity	3,267	3,029	2,885	2,674	2,360
Total Liabilities & Equity	6,534	6,623	6,700	5,622	4,110
Total Debt	2,133	2,444	2,742	2,282	1,100
Net Cash (Debt)	-2,060	-2,291	-2,593	-2,030	-887.47
Net Cash Per Share	-254.02	-269.28	-304.85	-238.59	-104.32
Filing Date Shares Outstanding	7.09	8.51	8.51	8.51	8.51
Total Common Shares Outstanding	7.09	8.51	8.51	8.51	8.51
Working Capital	699.9	1,088	788.96	978.66	1,001
Book Value Per Share	443.02	343.01	328.83	305.62	268.38
Tangible Book Value	3,076	2,879	2,768	2,579	2,275
Tangible Book Value Per Share	433.64	338.39	325.38	303.22	267.38
Land	-	136.36	136.36	102.62	102.62
Buildings	-	1,554	1,594	1,396	840.99
Machinery	-	2,053	2,059	1,921	1,267
Construction In Progress	-	1,681	1,461	802.24	1,087

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