Persistent Systems Limited (NSE: PERSISTENT)

Persistent Systems Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	6,000	6,625	4,670	2,978	2,419	1,900
Short-Term Investments	1,497	1,235	3,143	5,519	6,735	2,668
Trading Asset Securities	1,758	2,727	1,880	4,347	6,375	5,165
Cash & Short-Term Investments	9,254	10,587	9,693	12,844	15,529	9,733
Cash Growth	8.03%	9.23%	-24.54%	-17.29%	59.55%	-5.35%
Accounts Receivable	29,214	23,282	19,924	12,615	7,882	7,991
Other Receivables	-	-	184.38	195.67	188	163.93
Receivables	29,214	23,282	20,109	12,810	8,092	8,168
Prepaid Expenses	2,294	854.25	999.27	498.68	-	-
Other Current Assets	6,617	6,508	3,665	2,236	3,082	1,955
Total Current Assets	47,379	41,232	34,466	28,389	26,703	19,856
Property, Plant & Equipment	7,741	7,062	7,220	5,347	3,376	2,958
Long-Term Investments	6,615	5,539	4,516	3,978	3,782	4,980
Goodwill	10,967	10,913	7,184	2,790	85.94	88.94
Other Intangible Assets	6,172	4,575	9,171	8,270	1,230	1,572
Long-Term Accounts Receivable	577.23	730.18	709.45	-	-	-
Long-Term Deferred Tax Assets	1,509	1,360	1,134	1,123	1,038	960.08
Other Long-Term Assets	1,830	2,325	2,331	771.61	441.52	331.31
Total Assets	82,790	73,736	66,731	54,191	36,655	30,922
Accounts Payable	10,370	8,139	5,689	4,299	2,733	2,247
Accrued Expenses	4,822	5,328	6,672	4,636	2,901	2,190
Current Portion of Long-Term Debt	956.63	1,974	2,249	1,525	1.96	4.85
Current Portion of Leases	975.42	830.01	676.39	342.58	222	309.06
Current Income Taxes Payable	331.81	547.29	294.14	348.72	358.85	132.16
Current Unearned Revenue	2,273	1,980	1,044	978.32	966.07	887.2
Other Current Liabilities	2,844	3,044	3,504	2,131	513.39	711.88
Total Current Liabilities	24,249	21,842	20,129	14,260	7,697	6,482
Long-Term Debt	-	99.15	2,058	2,801	44.27	46.22
Long-Term Leases	2,158	1,608	1,592	1,114	716.17	353.36
Long-Term Unearned Revenue	11.44	44.44	34.83	-	-	-
Long-Term Deferred Tax Liabilities	133.49	18.76	4.68	-	-	-
Other Long-Term Liabilities	594.89	472.72	3,258	2,334	240.94	182.79
Total Liabilities	27,147	24,159	27,080	20,509	8,699	7,064
Common Stock	779.25	770.25	764.25	764.25	764.25	764.25
Additional Paid-In Capital	3,439	1,602	-	-	-	-
Retained Earnings	50,090	45,189	37,432	30,931	25,921	22,365
Treasury Stock	-4,685	-2,086	-2,436	-	-	-
Comprehensive Income & Other	6,020	4,102	3,890	1,987	1,271	728.2
Shareholders' Equity	55,643	49,577	39,651	33,682	27,957	23,858
Total Liabilities & Equity	82,790	73,736	66,731	54,191	36,655	30,922
Total Debt	5,766	4,511	6,576	5,782	984.4	713.49
Net Cash (Debt)	3,489	6,075	3,117	7,062	14,545	9,019
Net Cash Growth	15.60%	94.91%	-55.86%	-51.45%	61.26%	-12.15%
Net Cash Per Share	22.62	39.48	20.39	46.20	95.16	58.81
Filing Date Shares Outstanding	153.37	152.11	145.7	152.85	152.85	152.85
Total Common Shares Outstanding	153.37	152.11	145.7	152.85	152.85	152.85
Working Capital	23,130	19,390	14,337	14,130	19,006	13,374
Book Value Per Share	362.80	325.93	272.14	220.36	182.90	156.08
Tangible Book Value	38,504	34,090	23,296	22,622	26,641	22,196
Tangible Book Value Per Share	251.05	224.11	159.89	148.00	174.30	145.22
Land	1,008	1,007	1,007	221.91	221.91	221.37
Buildings	2,903	2,896	2,881	2,455	2,455	2,452
Machinery	8,853	8,365	7,981	6,245	5,163	4,651
Construction In Progress	151.89	335.26	161.38	1,071	121.81	166.18
Leasehold Improvements	73.75	85.57	67.18	47.69	44.29	45.92

Source: S&P Capital IQ. Standard template. Financial Sources.