Jaiprakash Associates Limited (NSE:JPASSOCIAT)

Jaiprakash Associates 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	9,385	5,997	6,728	3,277	3,103	5,108
Short-Term Investments	-	6,349	2,475	1,691	457.8	924.6
Cash & Short-Term Investments	9,385	12,346	9,203	4,968	3,561	6,033
Cash Growth	-19.91%	34.15%	85.26%	39.50%	-40.97%	87.72%
Accounts Receivable	10,936	25,466	39,139	38,817	43,245	31,405
Other Receivables	59.5	6,584	6,420	10,756	13,470	9,483
Receivables	10,995	32,050	45,558	49,573	56,715	40,888
Inventory	169,581	164,412	157,329	152,082	139,935	129,025
Prepaid Expenses	-	595.3	672.9	685.1	736.1	772.8
Other Current Assets	44,036	27,175	60,328	71,902	38,194	38,037
Total Current Assets	233,997	236,578	273,092	279,210	239,140	214,755
Property, Plant & Equipment	62,520	72,475	46,780	48,304	85,506	92,383
Long-Term Investments	7,174	6,203	12,038	9,004	9,099	8,603
Other Intangible Assets	19.1	1,647	2,177	3,206	3,135	4,637
Long-Term Accounts Receivable	15,853	15,943	12,140	16,793	16,658	22,318
Long-Term Deferred Tax Assets	310.7	-	-	-	-	-
Other Long-Term Assets	12,697	13,175	15,180	21,159	20,370	20,921
Total Assets	332,572	346,021	361,406	377,676	373,908	363,617
Accounts Payable	16,071	20,967	22,010	21,513	23,720	18,488
Accrued Expenses	-	56,520	42,000	34,732	34,475	26,212
Short-Term Debt	-	3,776	3,604	5,575	5,874	5,786
Current Portion of Long-Term Debt	36,092	41,576	24,921	22,965	29,809	25,864
Current Portion of Leases	3,367	3,081	2,559	2,111	1,642	1,250
Current Income Taxes Payable	-	-	-	46.9	-	-
Current Unearned Revenue	-	-	-	-	138.1	155.2
Other Current Liabilities	96,334	44,169	83,639	92,202	56,028	54,947
Total Current Liabilities	151,865	170,088	178,732	179,144	151,685	132,701
Long-Term Debt	132,907	134,223	120,716	131,656	151,405	156,247
Long-Term Leases	2,301	2,319	2,317	2,277	2,240	2,308
Long-Term Unearned Revenue	-	1,609	1,625	1,697	1,766	1,820
Pension & Post-Retirement Benefits	-	-	-	-	677.2	720.6
Long-Term Deferred Tax Liabilities	-	846.2	1,382	1,539	1,377	1,420
Other Long-Term Liabilities	98,455	91,465	83,085	74,393	64,323	52,986
Total Liabilities	385,527	400,549	387,857	390,708	373,474	348,203
Common Stock	4,909	4,909	4,909	4,909	4,909	4,889
Additional Paid-In Capital	-	47,301	47,301	51,224	51,216	50,957
Retained Earnings	-	-171,971	-144,559	-135,081	-121,663	-106,814
Comprehensive Income & Other	-56,394	66,558	66,405	66,435	66,385	66,590
Total Common Equity	-51,485	-53,203	-25,943	-12,514	846.6	15,622
Minority Interest	-1,470	-1,326	-507.7	-517.2	-411.9	-208
Shareholders' Equity	-52,955	-54,529	-26,451	-13,031	434.7	15,414
Total Liabilities & Equity	332,572	346,021	361,406	377,676	373,908	363,617
Total Debt	174,667	184,974	154,117	164,584	190,969	191,455
Net Cash (Debt)	-165,282	-172,628	-144,914	-159,617	-187,408	-185,423
Net Cash Per Share	-67.36	-70.33	-59.04	-65.03	-76.39	-76.14
Filing Date Shares Outstanding	2,445	2,455	2,455	2,455	2,455	2,444
Total Common Shares Outstanding	2,445	2,455	2,455	2,455	2,455	2,444
Working Capital	82,133	66,490	94,360	100,066	87,455	82,054
Book Value Per Share	-21.05	-21.67	-10.57	-5.10	0.34	6.39
Tangible Book Value	-51,504	-54,850	-28,120	-15,720	-2,288	10,985
Tangible Book Value Per Share	-21.06	-22.35	-11.46	-6.40	-0.93	4.49
Land	-	-	-	-	2,290	2,291
Buildings	-	-	-	-	20,277	20,205
Machinery	-	-	-	-	110,249	107,897
Construction In Progress	-	-	-	-	2,465	7,135

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