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	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	6,530	6,625	4,670	2,978	2,419	1,900
Short-Term Investments	1,472	1,235	3,143	5,519	6,735	2,668
Trading Asset Securities	2,515	2,727	1,880	4,347	6,375	5,165
Cash & Short-Term Investments	10,517	10,587	9,693	12,844	15,529	9,733
Cash Growth	35.19%	9.23%	-24.54%	-17.29%	59.55%	-5.35%
Accounts Receivable	28,215	23,282	19,924	12,615	7,882	7,991
Other Receivables	-	-	184.38	195.67	188	163.93
Receivables	28,215	23,282	20,109	12,810	8,092	8,168
Prepaid Expenses	1,855	854.25	999.27	498.68	-	-
Other Current Assets	6,835	6,508	3,665	2,236	3,082	1,955
Total Current Assets	47,422	41,232	34,466	28,389	26,703	19,856
Property, Plant & Equipment	7,519	7,062	7,220	5,347	3,376	2,958
Long-Term Investments	6,215	5,539	4,516	3,978	3,782	4,980
Goodwill	10,910	10,913	7,184	2,790	85.94	88.94
Other Intangible Assets	4,511	4,575	9,171	8,270	1,230	1,572
Long-Term Accounts Receivable	759.19	730.18	709.45	-	-	-
Long-Term Deferred Tax Assets	1,218	1,360	1,134	1,123	1,038	960.08
Other Long-Term Assets	2,868	2,325	2,331	771.61	441.52	331.31
Total Assets	81,422	73,736	66,731	54,191	36,655	30,922
Accounts Payable	10,543	8,139	5,689	4,299	2,733	2,247
Accrued Expenses	5,093	5,328	6,672	4,636	2,901	2,190
Current Portion of Long-Term Debt	1,925	1,974	2,249	1,525	1.96	4.85
Current Portion of Leases	923	830.01	676.39	342.58	222	309.06
Current Income Taxes Payable	754.15	547.29	294.14	348.72	358.85	132.16
Current Unearned Revenue	2,104	1,980	1,044	978.32	966.07	887.2
Other Current Liabilities	3,544	3,044	3,504	2,131	513.39	711.88
Total Current Liabilities	24,886	21,842	20,129	14,260	7,697	6,482
Long-Term Debt	1.85	99.15	2,058	2,801	44.27	46.22
Long-Term Leases	1,992	1,608	1,592	1,114	716.17	353.36
Long-Term Unearned Revenue	82.05	44.44	34.83	-	-	-
Long-Term Deferred Tax Liabilities	16.56	18.76	4.68	-	-	-
Other Long-Term Liabilities	-	472.72	3,258	2,334	240.94	182.79
Total Liabilities	26,993	24,159	27,080	20,509	8,699	7,064
Common Stock	770.25	770.25	764.25	764.25	764.25	764.25
Additional Paid-In Capital	1,602	1,602	-	-	-	-
Retained Earnings	48,420	45,189	37,432	30,931	25,921	22,365
Treasury Stock	-1,574	-2,086	-2,436	-	-	-
Comprensive Income & Other	5,212	4,102	3,890	1,987	1,271	728.2
Shareholders' Equity	54,429	49,577	39,651	33,682	27,957	23,858
Total Liabilities & Equity	81,422	73,736	66,731	54,191	36,655	30,922
Total Debt	4,842	4,511	6,576	5,782	984.4	713.49
Net Cash (Debt)	5,675	6,075	3,117	7,062	14,545	9,019
Net Cash Growth	201.72%	94.91%	-55.86%	-51.45%	61.26%	-12.15%
Net Cash Per Share	36.87	39.48	20.39	46.20	95.16	58.81
Filing Date Shares Outstanding	152.55	152.11	145.7	152.85	152.85	152.85
Total Common Shares Outstanding	152.55	152.11	145.7	152.85	152.85	152.85
Working Capital	22,536	19,390	14,337	14,130	19,006	13,374
Book Value Per Share	356.79	325.93	272.14	220.36	182.90	156.08
Tangible Book Value	39,008	34,090	23,296	22,622	26,641	22,196
Tangible Book Value Per Share	255.70	224.11	159.89	148.00	174.30	145.22
Land	1,007	1,007	1,007	221.91	221.91	221.37
Buildings	2,900	2,896	2,881	2,455	2,455	2,452
Machinery	8,641	8,365	7,981	6,245	5,163	4,651
Construction In Progress	200.16	335.26	161.38	1,071	121.81	166.18
Leasehold Improvements	82.84	85.57	67.18	47.69	44.29	45.92

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