Semac Construction Limited (NSE:SEMAC)

Semac Construction 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	582.57	71.65	70.74	134.73	82.45
Short-Term Investments	-	-	-	-	192.2
Trading Asset Securities	-	-	95.69	152.52	-
Cash & Short-Term Investments	582.57	71.65	166.42	287.25	274.64
Cash Growth	713.06%	-56.95%	-42.06%	4.59%	-8.56%
Accounts Receivable	481.1	526.52	740.55	251.33	761.98
Other Receivables	-	28.29	58.25	44.92	11.78
Receivables	481.89	555.2	799.84	324.19	994.46
Inventory	17.69	-	-	-	459.71
Prepaid Expenses	-	20.55	11.48	9	10.91
Other Current Assets	715.81	941.25	834.92	536.12	470.93
Total Current Assets	1,798	1,589	1,813	1,157	2,211
Property, Plant & Equipment	43.38	58.12	62.44	22.45	69.1
Long-Term Investments	14.26	10	10	10	10
Goodwill	-	-	-	-	448.63
Other Intangible Assets	0.2	8.88	4.92	3	6.37
Long-Term Deferred Tax Assets	69.82	52.24	42.5	77.59	146.75
Other Long-Term Assets	280.88	254.81	195.66	202.85	212.04
Total Assets	2,207	1,973	2,128	1,472	3,104
Accounts Payable	385.64	431.42	305.96	100.3	406.91
Accrued Expenses	-	46.05	100.95	59.55	54.95
Short-Term Debt	377.8	146.99	3.44	0.05	335.37
Current Portion of Leases	10.96	9.32	13.98	7.11	8.3
Current Income Taxes Payable	-	-	-	0.99	50.82
Current Unearned Revenue	-	-	-	17.34	43.54
Other Current Liabilities	602.76	443.96	465.05	260.04	213.76
Total Current Liabilities	1,377	1,078	889.37	445.38	1,114
Long-Term Leases	24.77	36.02	39.3	-	4.3
Other Long-Term Liabilities	20.15	-0	1.95	29.79	38.86
Total Liabilities	1,422	1,136	954.19	498.77	1,182
Common Stock	31.17	30.67	30.67	30.67	30.67
Retained Earnings	-	686.52	1,023	499.57	1,748
Comprehensive Income & Other	707.56	76.48	80.29	415.7	50.39
Total Common Equity	738.73	793.66	1,134	945.95	1,829
Minority Interest	45.7	42.63	39.9	27.74	92.11
Shareholders' Equity	784.43	836.29	1,174	973.69	1,921
Total Liabilities & Equity	2,207	1,973	2,128	1,472	3,104
Total Debt	413.53	192.33	56.71	7.16	347.97
Net Cash (Debt)	169.04	-120.68	109.71	280.09	-73.33
Net Cash Growth	-	-	-60.83%	-	-
Net Cash Per Share	53.26	-38.71	35.19	89.85	-23.91
Filing Date Shares Outstanding	2.87	3.12	3.07	3.07	3.07
Total Common Shares Outstanding	2.87	3.07	3.07	3.07	3.07
Working Capital	420.81	510.93	923.29	711.19	1,097
Book Value Per Share	256.96	258.78	369.77	308.43	596.36
Tangible Book Value	738.53	784.78	1,129	942.94	1,374
Tangible Book Value Per Share	256.89	255.88	368.17	307.45	448.01
Land	-	-	-	-	0.93
Buildings	-	7.72	7.72	-	25.85
Machinery	-	109.05	100.21	-	186.49
Leasehold Improvements	-	1.44	1.44	-	4.09

Source: S&P Global Market Intelligence. Standard template. Financial Sources.