Master Components Limited (NSE:MASTER)

Master Components 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	25.53	7.1	64.63	1.33	0.1	0.19
Cash & Short-Term Investments	25.53	7.1	64.63	1.33	0.1	0.19
Cash Growth	185.28%	-89.01%	4751.73%	1287.50%	-49.21%	-96.62%
Accounts Receivable	132.55	92.12	55.05	45.62	41.05	40.41
Other Receivables	-	5.68	2.4	1.66	0.05	0.02
Receivables	132.55	97.8	57.45	47.28	41.1	40.43
Inventory	64.88	64.62	21.98	27.2	31.41	19.65
Prepaid Expenses	-	0.34	0.39	0.13	0.12	0.12
Other Current Assets	22.63	15.5	9.82	9.03	3.5	3.19
Total Current Assets	245.59	185.36	154.27	84.97	76.21	63.58
Property, Plant & Equipment	262.61	241.93	107.76	79.91	71.79	77.81
Other Long-Term Assets	8.33	3.2	1.15	1.04	0.52	0.52
Total Assets	516.53	430.49	263.17	165.92	148.52	141.91
Accounts Payable	67.94	53.62	17.75	26.03	19.58	20.19
Accrued Expenses	-	3.04	2.19	1.78	2.73	2.12
Short-Term Debt	66.89	40.07	-1.35	6.4	6.34	3.57
Current Portion of Long-Term Debt	-	-	-	-	7.62	7.06
Current Income Taxes Payable	-	-	-	-	3.71	2.61
Other Current Liabilities	17.87	24.93	10.46	7.73	1.55	1.05
Total Current Liabilities	152.7	121.66	29.05	41.93	41.53	36.6
Long-Term Debt	23.08	-	-	3	3.38	11
Long-Term Deferred Tax Liabilities	14.9	13.92	4.15	4.45	4.14	4.21
Other Long-Term Liabilities	-	-	-	0	-	-
Total Liabilities	190.68	135.58	33.2	49.39	49.05	51.81
Common Stock	40	40	40	33	3	3
Retained Earnings	285.85	254.91	189.98	83.53	96.48	87.1
Shareholders' Equity	325.85	294.91	229.98	116.53	99.48	90.1
Total Liabilities & Equity	516.53	430.49	263.17	165.92	148.52	141.91
Total Debt	89.97	40.07	-1.35	9.4	17.33	21.63
Net Cash (Debt)	-64.44	-32.97	65.98	-8.06	-17.24	-21.44
Net Cash Per Share	-16.12	-8.24	18.07	-2.44	-5.22	-6.50
Filing Date Shares Outstanding	4	4	4	3.3	3.3	3.3
Total Common Shares Outstanding	4	4	4	3.3	3.3	3.3
Working Capital	92.88	63.7	125.22	43.03	34.69	26.97
Book Value Per Share	81.51	73.73	57.49	35.31	30.14	27.30
Tangible Book Value	325.85	294.91	229.98	116.53	99.48	90.1
Tangible Book Value Per Share	81.51	73.73	57.49	35.31	30.14	27.30
Land	-	28.46	8.79	8.79	11.27	11.27
Buildings	-	59.99	44.55	44.35	43.06	43.06
Machinery	-	204.13	118.62	79.08	72.51	70.45
Construction In Progress	-	-	6.14	8.59	-	-

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