Jain Irrigation Systems Limited (NSE:JISLJALEQS)

Jain Irrigation Systems 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	839.3	803.61	875.17	1,177	2,997	4,101
Short-Term Investments	-	80.94	93.03	58.9	-	231.31
Cash & Short-Term Investments	839.3	884.55	968.2	1,236	2,997	4,332
Cash Growth	6.89%	-8.64%	-21.64%	-58.78%	-30.81%	82.62%
Accounts Receivable	22,895	21,652	22,953	23,034	26,040	27,388
Other Receivables	-	4,999	4,597	3,676	3,780	3,937
Receivables	23,200	26,940	27,919	26,938	30,259	31,844
Inventory	19,904	18,507	18,303	17,834	22,343	20,046
Prepaid Expenses	-	1,046	901.76	818.97	973.92	858.16
Other Current Assets	13,501	6,436	6,119	6,795	7,623	6,722
Total Current Assets	57,444	53,813	54,210	53,622	64,196	63,801
Property, Plant & Equipment	43,325	42,466	40,773	40,175	45,201	47,057
Long-Term Investments	12,639	12,250	11,931	11,478	816.54	915.64
Goodwill	1,784	1,730	1,724	1,390	8,021	8,072
Other Intangible Assets	326.6	52.63	42.73	61.73	567.99	643.52
Long-Term Deferred Tax Assets	1,811	1,757	846.77	976.32	1,911	2,380
Other Long-Term Assets	2,502	2,423	2,448	2,331	5,213	4,152
Total Assets	119,831	114,493	111,977	110,034	125,927	127,033
Accounts Payable	8,144	7,171	6,867	9,974	10,971	9,820
Accrued Expenses	263.3	2,908	3,352	4,278	4,766	11,210
Short-Term Debt	-	21,371	21,362	21,726	26,477	35,284
Current Portion of Long-Term Debt	27,778	3,329	3,317	3,242	3,553	7,144
Current Portion of Leases	218.2	210.41	213.83	251.78	556.6	630.89
Current Income Taxes Payable	100.2	155.05	142.17	28.5	112.73	112.53
Current Unearned Revenue	-	1,980	1,576	1,527	1,873	2,247
Other Current Liabilities	9,072	3,924	2,950	1,118	1,404	1,639
Total Current Liabilities	45,576	41,049	39,780	42,145	49,712	68,088
Long-Term Debt	11,066	12,823	14,649	13,860	35,644	24,917
Long-Term Leases	2,213	2,253	861.62	584.96	1,098	1,337
Pension & Post-Retirement Benefits	-	401.73	366.77	327.29	224.79	231.55
Long-Term Deferred Tax Liabilities	386.4	220.08	317.82	221.96	441.18	319.07
Other Long-Term Liabilities	613.6	148.23	219.51	126.98	1,068	1,336
Total Liabilities	59,855	56,896	56,195	57,266	88,188	96,228
Common Stock	1,468	1,382	1,374	1,248	1,224	1,031
Additional Paid-In Capital	-	20,248	20,100	18,411	18,088	14,572
Retained Earnings	-	29,266	27,862	27,289	19,080	15,816
Comprehensive Income & Other	56,942	5,306	5,081	4,863	-1,832	-1,740
Total Common Equity	58,410	56,202	54,416	51,811	36,560	29,679
Minority Interest	1,565	1,395	1,365	956.84	1,180	1,127
Shareholders' Equity	59,975	57,597	55,782	52,768	37,739	30,805
Total Liabilities & Equity	119,831	114,493	111,977	110,034	125,927	127,033
Total Debt	41,276	39,987	40,404	39,665	67,328	69,313
Net Cash (Debt)	-40,436	-39,103	-39,436	-38,430	-64,330	-64,981
Net Cash Per Share	-57.88	-55.79	-55.92	-61.87	-118.96	-126.01
Filing Date Shares Outstanding	730	691.12	686.76	623.94	611.9	515.66
Total Common Shares Outstanding	730	691.12	686.76	623.94	611.9	515.66
Working Capital	11,868	12,764	14,430	11,477	14,484	-4,287
Book Value Per Share	80.01	81.32	79.24	83.04	59.75	57.55
Tangible Book Value	56,300	54,419	52,650	50,359	27,971	20,963
Tangible Book Value Per Share	77.12	78.74	76.66	80.71	45.71	40.65
Land	-	17,179	17,165	17,135	17,305	17,300
Buildings	-	14,853	14,811	14,234	13,677	13,537
Machinery	-	36,637	34,816	33,260	44,537	44,070
Construction In Progress	-	438.41	255.49	315.15	249.49	209.65
Leasehold Improvements	-	311.32	279.77	256.18	825.36	766.4

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