SEPC Limited (NSE:SEPC)

SEPC Limited 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	492.48	183.5	330.7	58.27	84.09
Short-Term Investments	-	122.48	22.37	22.49	18.02
Cash & Short-Term Investments	492.48	305.98	353.08	80.76	102.11
Cash Growth	60.95%	-13.34%	337.22%	-20.91%	-56.42%
Accounts Receivable	14,443	12,198	10,245	11,696	12,289
Other Receivables	-	3.9	2.28	82.01	72.93
Receivables	14,443	12,202	10,248	11,778	12,362
Inventory	-	-	-	-	24.82
Prepaid Expenses	-	38.06	3.58	2.13	3.1
Other Current Assets	1,351	2,163	2,131	2,285	2,409
Total Current Assets	16,287	14,709	12,735	14,146	14,902
Property, Plant & Equipment	258	307.25	359.54	407.51	447.63
Long-Term Investments	4.54	7.78	4.09	9.41	7.98
Other Intangible Assets	1.99	2.39	2.8	3.2	3.6
Long-Term Accounts Receivable	2,964	2,691	2,556	2,272	2,497
Long-Term Deferred Tax Assets	3,929	4,032	4,032	4,335	4,762
Other Long-Term Assets	356.03	274.08	259.05	246.26	451.36
Total Assets	23,870	22,093	20,018	22,232	24,163
Accounts Payable	4,114	3,042	3,796	3,397	3,400
Accrued Expenses	13.58	14.06	38.06	64.64	118.34
Short-Term Debt	938.54	1,537	1,397	8,246	5,884
Current Portion of Long-Term Debt	-	-	-	-	467.65
Current Portion of Leases	6.24	10.12	9.85	3.66	-
Current Unearned Revenue	396.99	438.62	365.54	648.21	1,075
Other Current Liabilities	127.68	1,017	175.36	200.39	178.9
Total Current Liabilities	5,597	6,059	5,781	12,560	11,124
Long-Term Debt	2,626	2,984	2,662	1,536	2,007
Long-Term Leases	13.71	17.95	25.2	20.19	-
Long-Term Unearned Revenue	320.48	455.25	207.83	220.29	488.22
Other Long-Term Liabilities	236.65	414.96	413.48	446.54	436.34
Total Liabilities	8,793	9,974	9,137	14,838	14,112
Common Stock	15,637	14,098	13,215	9,715	9,715
Additional Paid-In Capital	-	19,238	19,123	19,123	19,123
Retained Earnings	-	-21,276	-21,503	-21,454	-19,287
Comprehensive Income & Other	-576.26	42.37	30.52	-3.48	486.39
Total Common Equity	15,060	12,103	10,865	7,380	10,037
Minority Interest	16.62	16.24	15.96	14.66	14.27
Shareholders' Equity	15,077	12,119	10,881	7,395	10,051
Total Liabilities & Equity	23,870	22,093	20,018	22,232	24,163
Total Debt	3,584	4,549	4,093	9,807	8,359
Net Cash (Debt)	-3,092	-4,243	-3,740	-9,726	-8,257
Net Cash Per Share	-1.99	-3.17	-3.05	-9.99	-8.50
Filing Date Shares Outstanding	1,671	1,410	1,322	971.53	971.53
Total Common Shares Outstanding	1,671	1,410	1,322	971.53	971.53
Working Capital	10,690	8,650	6,954	1,586	3,777
Book Value Per Share	9.01	8.58	8.22	7.60	10.33
Tangible Book Value	15,058	12,100	10,862	7,377	10,033
Tangible Book Value Per Share	9.01	8.58	8.22	7.59	10.33
Land	-	24.15	24.15	24.15	24.15
Buildings	-	14.69	14.69	14.69	14.78
Machinery	-	540.67	540.25	580.05	616.97
Leasehold Improvements	-	35.02	35.02	35.02	35.02
Order Backlog	-	9,550	11,090	12,124	-

Updated Feb 13, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.