Persistent Systems Limited (NSE:PERSISTENT)

Persistent 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	10,008	6,744	6,625	4,670	2,978	2,419
Short-Term Investments	976.3	1,032	1,235	3,143	5,519	6,735
Trading Asset Securities	6,110	3,388	2,727	1,880	4,347	6,375
Cash & Short-Term Investments	17,094	11,164	10,587	9,693	12,844	15,529
Cash Growth	84.71%	5.45%	9.22%	-24.54%	-17.29%	59.55%
Accounts Receivable	30,148	27,737	23,282	19,924	12,615	7,882
Other Receivables	137.18	-	-	184.38	195.67	188
Receivables	30,285	27,737	23,282	20,109	12,810	8,092
Prepaid Expenses	2,509	2,609	854.25	999.27	498.68	-
Other Current Assets	8,988	8,750	6,845	3,665	2,236	3,082
Total Current Assets	58,876	50,260	41,569	34,466	28,389	26,703
Property, Plant & Equipment	8,840	8,191	6,946	7,220	5,347	3,376
Long-Term Investments	7,393	6,793	5,804	4,516	3,978	3,782
Goodwill	12,782	12,338	10,913	7,184	2,790	85.94
Other Intangible Assets	5,699	5,655	4,691	9,171	8,270	1,230
Long-Term Accounts Receivable	360.71	664.4	730.18	709.45	-	-
Long-Term Deferred Tax Assets	2,637	2,024	1,463	1,134	1,123	1,038
Other Long-Term Assets	2,313	1,441	2,060	2,331	771.61	441.52
Total Assets	98,901	87,366	74,176	66,731	54,191	36,655
Accounts Payable	9,094	8,886	8,139	5,689	4,299	2,733
Accrued Expenses	5,721	6,005	5,665	6,672	4,636	2,901
Current Portion of Long-Term Debt	-	-	1,974	2,249	1,525	1.96
Current Portion of Leases	1,547	952.3	830.01	676.39	342.58	222
Current Income Taxes Payable	1,211	505.85	547.29	294.14	348.72	358.85
Current Unearned Revenue	3,421	2,777	1,935	1,044	978.32	966.07
Other Current Liabilities	3,001	2,201	3,089	3,504	2,131	513.39
Total Current Liabilities	23,995	21,328	22,179	20,129	14,260	7,697
Long-Term Debt	-	-	99.15	2,058	2,801	44.27
Long-Term Leases	2,493	2,157	1,608	1,592	1,114	716.17
Long-Term Unearned Revenue	-	47.63	44.44	34.83	-	-
Pension & Post-Retirement Benefits	176.45	66.95	74.24	3.52	-	-
Long-Term Deferred Tax Liabilities	194.14	150.49	121.92	4.68	-	-
Other Long-Term Liabilities	567.92	425.9	472.72	3,258	2,334	240.94
Total Liabilities	27,426	24,175	24,599	27,080	20,509	8,699
Common Stock	782	779.25	770.25	764.25	764.25	764.25
Additional Paid-In Capital	3,610	3,439	1,602	-	-	-
Retained Earnings	63,269	56,564	45,189	37,432	30,931	25,921
Treasury Stock	-2,697	-2,994	-2,086	-2,436	-	-
Comprehensive Income & Other	6,511	5,403	4,102	3,890	1,987	1,271
Shareholders' Equity	71,475	63,191	49,577	39,651	33,682	27,957
Total Liabilities & Equity	98,901	87,366	74,176	66,731	54,191	36,655
Total Debt	4,039	3,109	4,511	6,576	5,782	984.4
Net Cash (Debt)	13,054	8,055	6,075	3,117	7,062	14,545
Net Cash Growth	274.20%	32.58%	94.91%	-55.86%	-51.45%	61.26%
Net Cash Per Share	83.64	51.91	39.48	20.39	46.20	95.16
Filing Date Shares Outstanding	155.56	154.35	152.11	145.7	152.85	152.85
Total Common Shares Outstanding	155.56	154.35	152.11	145.7	152.85	152.85
Working Capital	34,881	28,932	19,390	14,337	14,130	19,006
Book Value Per Share	459.46	409.39	325.93	272.14	220.36	182.90
Tangible Book Value	52,994	45,198	33,973	23,296	22,622	26,641
Tangible Book Value Per Share	340.65	292.82	223.35	159.89	148.00	174.30
Land	1,010	1,008	1,007	1,007	221.91	221.91
Buildings	2,915	2,894	2,896	2,881	2,455	2,455
Machinery	8,907	8,891	8,365	7,981	6,245	5,163
Construction In Progress	165.81	41.84	218.73	161.38	1,071	121.81
Leasehold Improvements	76.22	73.82	85.57	67.18	47.69	44.29

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