IRIS Business Services Limited (NSE:IRIS)

IRIS Business Services 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	346.97	139.34	67.97	46.95	48.84
Short-Term Investments	211.09	18.44	11.54	27.44	35.7
Cash & Short-Term Investments	558.05	157.78	79.51	74.38	84.53
Cash Growth	253.68%	98.45%	6.89%	-12.00%	401.56%
Accounts Receivable	295.55	410.02	410.1	305.96	221.23
Other Receivables	-	6.59	30.39	25.6	43.3
Receivables	295.91	417.07	440.62	331.84	264.61
Prepaid Expenses	-	9.71	5.71	5.29	5.01
Other Current Assets	169.85	12.24	18.86	9.28	6.1
Total Current Assets	1,024	596.81	544.69	420.8	360.25
Property, Plant & Equipment	102.23	110.17	100.8	97.94	95.64
Long-Term Investments	-	0.87	0.44	2.44	-
Other Intangible Assets	106.04	48.61	54.5	77.7	120.8
Long-Term Deferred Tax Assets	12.54	11.19	-	-	-
Other Long-Term Assets	9.09	1.4	0.55	4.37	3.1
Total Assets	1,254	769.04	700.98	603.25	579.79
Accounts Payable	30.35	26.86	11.4	20.12	22.5
Accrued Expenses	-	110.19	153.41	109.33	133.02
Short-Term Debt	34.47	54.35	54.56	64.86	60.21
Current Portion of Leases	2.02	1.72	1.3	0.86	0.74
Current Income Taxes Payable	14.85	-	-	-	-
Current Unearned Revenue	-	93.85	102.85	85.87	61.83
Other Current Liabilities	339.13	1.38	3.89	1.15	0.51
Total Current Liabilities	420.81	288.35	327.41	282.18	278.82
Long-Term Leases	6.56	8.58	1.24	0.51	1.36
Long-Term Deferred Tax Liabilities	-	-	0.23	0.06	-
Other Long-Term Liabilities	65.33	10.15	9.15	7.39	7.52
Total Liabilities	492.7	357.62	384.65	330.36	319.33
Common Stock	205.38	193.61	193.61	192.18	189.23
Additional Paid-In Capital	-	124.94	124.94	120.77	112.13
Retained Earnings	-	101.93	15	-27.78	-37.76
Comprehensive Income & Other	551.51	-10.92	-18.13	-12.55	-3.35
Total Common Equity	756.89	409.56	315.41	272.62	260.26
Minority Interest	4.12	1.86	0.91	0.28	0.21
Shareholders' Equity	761.01	411.42	316.33	272.9	260.46
Total Liabilities & Equity	1,254	769.04	700.98	603.25	579.79
Total Debt	43.05	64.65	57.09	66.22	62.31
Net Cash (Debt)	515.01	93.13	22.42	8.16	22.22
Net Cash Growth	453.00%	315.48%	174.66%	-63.28%	-
Net Cash Per Share	25.42	4.78	1.16	0.42	1.18
Filing Date Shares Outstanding	20.29	19.36	19.36	19.22	18.92
Total Common Shares Outstanding	20.29	19.36	19.36	19.22	18.92
Working Capital	603.01	308.46	217.28	138.62	81.43
Book Value Per Share	37.31	21.15	16.29	14.19	13.75
Tangible Book Value	650.85	360.95	260.92	194.92	139.46
Tangible Book Value Per Share	32.08	18.64	13.48	10.14	7.37
Machinery	-	61.76	50.68	75.33	67.88

Updated Jan 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.