Kapston Services Limited (NSE:KAPSTON)

Kapston 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	92.44	69.22	2.69	10.61	28.24
Short-Term Investments	-	-	54.62	53.11	15.8
Cash & Short-Term Investments	92.44	69.22	57.31	63.71	44.04
Cash Growth	33.56%	20.77%	-10.04%	44.68%	82.14%
Accounts Receivable	1,638	1,268	1,045	924.07	638.46
Other Receivables	-	-	112.92	94.24	83.19
Receivables	1,638	1,268	1,267	1,114	803.06
Inventory	46.8	50.43	49	36.02	29.72
Prepaid Expenses	-	-	20.68	12.57	2.22
Other Current Assets	456.87	388	148.57	129.15	87.3
Total Current Assets	2,234	1,775	1,543	1,356	966.33
Property, Plant & Equipment	483.16	64.16	68.12	110.66	127.94
Long-Term Investments	0.2	-	-	-	-
Long-Term Deferred Tax Assets	126.5	96.77	71.47	44.41	30.13
Other Long-Term Assets	138.05	130.1	113.83	113.83	112.15
Total Assets	2,985	2,066	1,796	1,624	1,237
Accounts Payable	20.24	20.83	19.84	23.6	40.21
Accrued Expenses	28.67	11.15	238.47	195.18	150.3
Short-Term Debt	-	-	767.81	634.72	299.24
Current Portion of Long-Term Debt	1,269	965.56	46.23	45.15	28.6
Current Portion of Leases	14.38	12.62	7.27	17.79	9.43
Other Current Liabilities	312.68	257.62	0.46	5.57	13.82
Total Current Liabilities	1,645	1,268	1,080	922	541.6
Long-Term Debt	341.05	36.05	87.87	117.18	145.09
Long-Term Leases	63.57	7.97	13.35	32.27	31.5
Total Liabilities	2,096	1,351	1,209	1,089	727.54
Common Stock	101.44	101.44	101.44	101.44	101.44
Additional Paid-In Capital	-	-	75.58	75.58	75.58
Retained Earnings	-	-	401.52	350.82	326.08
Comprehensive Income & Other	787.31	614.32	8.08	7.6	5.91
Shareholders' Equity	888.76	715.76	586.62	535.44	509.01
Total Liabilities & Equity	2,985	2,066	1,796	1,624	1,237
Total Debt	1,688	1,022	922.52	847.11	513.85
Net Cash (Debt)	-1,595	-952.97	-865.21	-783.4	-469.81
Net Cash Per Share	-78.62	-46.96	-42.65	-38.61	-23.16
Filing Date Shares Outstanding	20.31	20.31	20.29	20.29	20.29
Total Common Shares Outstanding	20.31	20.31	20.29	20.29	20.29
Working Capital	589.63	507.61	462.56	433.59	424.73
Book Value Per Share	43.76	35.24	28.91	26.39	25.09
Tangible Book Value	888.76	715.76	586.62	535.44	509.01
Tangible Book Value Per Share	43.76	35.24	28.91	26.39	25.09
Machinery	-	-	159.11	147.78	138.16
Leasehold Improvements	-	-	53.37	53.28	49.01

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