Ion Exchange (India) Limited (NSE:IONEXCHANG)

Ion Exchange (India) 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	3,902	1,493	1,536	1,754	1,691	1,972
Short-Term Investments	5.7	1,547	2,158	1,643	1,689	1,390
Trading Asset Securities	-	4.09	5.36	3.17	3.17	2.37
Cash & Short-Term Investments	3,907	3,044	3,700	3,400	3,382	3,365
Cash Growth	-20.37%	-17.72%	8.81%	0.52%	0.53%	63.08%
Accounts Receivable	10,446	11,818	9,910	7,371	5,077	4,490
Other Receivables	-	124.93	153.8	144.06	128.17	106.06
Receivables	10,550	11,996	10,143	7,668	5,406	4,738
Inventory	3,861	2,990	2,365	2,223	1,810	1,276
Prepaid Expenses	-	158.12	134.86	128.62	114.59	70.75
Other Current Assets	3,506	3,614	3,164	2,860	2,756	2,480
Total Current Assets	21,824	21,803	19,506	16,279	13,469	11,930
Property, Plant & Equipment	8,178	6,852	4,008	2,469	2,016	1,935
Long-Term Investments	137.7	127.81	116.96	95.18	83.44	42.72
Goodwill	102.1	102.06	102.06	86.31	86.31	86.31
Other Intangible Assets	145.2	203.05	162.19	17.83	19.27	21.58
Long-Term Accounts Receivable	6.2	7.23	41.78	45.2	45.4	45.42
Long-Term Deferred Tax Assets	54	76.89	84.58	115.98	93.4	53.49
Other Long-Term Assets	657	697.96	471.79	292.4	441.73	318.34
Total Assets	31,105	29,869	24,494	19,401	16,254	14,433
Accounts Payable	7,281	7,790	6,946	5,513	5,235	5,353
Accrued Expenses	-	752.15	728.85	598.52	482.1	430.14
Short-Term Debt	-	162.34	122.17	274.87	268.99	325.92
Current Portion of Long-Term Debt	545.5	347.22	163.1	93.22	94.64	108.42
Current Portion of Leases	63.1	52.87	37.96	33.34	42.36	61.03
Current Income Taxes Payable	111.5	107.63	60.17	59.17	150.13	257.63
Current Unearned Revenue	-	2,404	2,347	1,841	728.42	1,109
Other Current Liabilities	6,101	3,065	2,186	2,101	2,272	1,342
Total Current Liabilities	14,101	14,681	12,591	10,514	9,273	8,988
Long-Term Debt	3,463	2,521	1,091	156.76	117.21	79.5
Long-Term Leases	135.1	142.97	110.35	34.15	29.02	48.39
Pension & Post-Retirement Benefits	247.7	207.73	261.3	238.95	189.84	170.47
Long-Term Deferred Tax Liabilities	88.4	87.96	93.12	7.74	2.4	-
Other Long-Term Liabilities	121.4	133.66	149.44	92.33	94.17	89.87
Total Liabilities	18,157	17,774	14,296	11,043	9,706	9,376
Common Stock	142.3	142.29	142.29	142.29	142.29	142.29
Additional Paid-In Capital	-	833.48	833.48	833.48	833.48	833.48
Retained Earnings	-	11,316	9,422	7,583	5,809	4,316
Treasury Stock	-	-281.26	-281.26	-281.26	-281.26	-281.26
Comprehensive Income & Other	12,784	68.15	62.79	57.59	52.79	47.85
Total Common Equity	12,926	12,079	10,179	8,335	6,557	5,058
Minority Interest	22.1	16.11	19	23.09	-8.27	-1.25
Shareholders' Equity	12,948	12,095	10,198	8,358	6,548	5,057
Total Liabilities & Equity	31,105	29,869	24,494	19,401	16,254	14,433
Total Debt	4,206	3,226	1,524	592.33	552.22	623.26
Net Cash (Debt)	-299.1	-181.64	2,176	2,808	2,830	2,742
Net Cash Growth	-	-	-22.51%	-0.79%	3.24%	225.79%
Net Cash Per Share	-2.52	-1.53	18.35	23.68	23.87	23.13
Filing Date Shares Outstanding	118.55	122.93	122.93	122.93	122.93	118.55
Total Common Shares Outstanding	118.55	122.93	122.93	122.93	122.93	118.55
Working Capital	7,723	7,121	6,916	5,766	4,196	2,942
Book Value Per Share	109.04	98.26	82.80	67.80	53.34	42.67
Tangible Book Value	12,679	11,774	9,915	8,231	6,451	4,951
Tangible Book Value Per Share	106.95	95.77	80.65	66.95	52.48	41.76
Land	-	399.74	391.45	36.78	34.26	34.26
Buildings	-	1,506	1,264	831.6	784.68	773.99
Machinery	-	2,973	2,666	1,908	1,502	1,367
Construction In Progress	-	3,178	606.8	419.47	200.36	145.98

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