Mahindra EPC Irrigation Limited (NSE:MAHEPC)

Mahindra EPC Irrigation 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	16.9	2	44.2	0.4	44.21
Cash & Short-Term Investments	16.9	2	44.2	0.4	44.21
Cash Growth	745.00%	-95.47%	10950.00%	-99.09%	-60.20%
Accounts Receivable	1,862	1,482	1,206	1,421	1,417
Other Receivables	169.9	141.8	233.5	204.7	129.93
Receivables	2,032	1,624	1,439	1,626	1,547
Inventory	417	444.6	402.2	360.5	342.91
Prepaid Expenses	3.5	3.4	2.6	3.1	3.47
Restricted Cash	10.6	11.7	15.9	8.7	2.02
Other Current Assets	38.6	53.1	59.8	36.6	35.38
Total Current Assets	2,519	2,138	1,964	2,035	1,975
Property, Plant & Equipment	206.7	213.8	215	228.8	256.49
Long-Term Investments	-	-	4.8	7.6	11.71
Other Intangible Assets	0.6	1.4	2.7	2.9	2.6
Long-Term Accounts Receivable	31.1	37.5	141.1	373.8	327.92
Long-Term Deferred Tax Assets	82.5	112.5	120.3	82.8	57.88
Other Long-Term Assets	75.7	67.3	83.9	67.2	44
Total Assets	2,915	2,571	2,532	2,798	2,676
Accounts Payable	715.6	613.3	567.2	620.3	642.11
Accrued Expenses	68.8	58	93.6	90	83.37
Short-Term Debt	251.9	154.2	150	251.9	-
Current Portion of Leases	1.1	1.6	0.5	-	0.26
Current Unearned Revenue	77.2	17.7	15.7	10.9	26.79
Other Current Liabilities	66.4	65.3	65.5	63.9	58.61
Total Current Liabilities	1,181	910.1	892.5	1,037	811.13
Long-Term Leases	1	3.2	1	-	-
Other Long-Term Liabilities	7.2	4.8	4.2	7.2	3.97
Total Liabilities	1,189	918.1	897.7	1,044	815.1
Common Stock	279.3	279.1	278.9	278.4	278.4
Additional Paid-In Capital	953.7	951.5	948.6	942.8	942.83
Retained Earnings	486.5	413.8	395.8	516.1	629.24
Comprehensive Income & Other	6.6	8.4	10.8	16.5	10.38
Shareholders' Equity	1,726	1,653	1,634	1,754	1,861
Total Liabilities & Equity	2,915	2,571	2,532	2,798	2,676
Total Debt	254	159	151.5	251.9	0.26
Net Cash (Debt)	-237.1	-157	-107.3	-251.5	43.95
Net Cash Per Share	-8.48	-5.62	-3.85	-9.03	1.57
Filing Date Shares Outstanding	27.9	27.91	27.89	27.84	27.84
Total Common Shares Outstanding	27.9	27.91	27.89	27.84	27.84
Working Capital	1,338	1,228	1,072	997.9	1,164
Book Value Per Share	61.86	59.21	58.60	63.00	66.84
Tangible Book Value	1,726	1,651	1,631	1,751	1,858
Tangible Book Value Per Share	61.84	59.16	58.50	62.89	66.75
Buildings	101.6	100.4	99.8	97.9	97.85
Machinery	664	643.3	622.3	616.6	617.62
Construction In Progress	2.4	0.9	1	0.5	1.35

Updated Jan 15, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.