Usha Martin Education & Solutions Limited (NSE:UMESLTD)

NSE:UMESLTD 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	0.42	0.59	0.35	0.48	0.5	0.16
Cash & Short-Term Investments	0.42	0.59	0.35	0.48	0.5	0.16
Cash Growth	83.70%	68.06%	-26.47%	-3.55%	206.29%	-55.44%
Accounts Receivable	-	-	0.08	-	-	1.6
Other Receivables	1.01	0.18	3.27	8.49	1.63	1.22
Receivables	1.01	0.18	3.35	8.49	1.63	2.82
Prepaid Expenses	-	0.03	0.03	0.03	0.03	0.04
Other Current Assets	1.66	1.79	7.06	6.89	6.42	15.23
Total Current Assets	3.09	2.59	10.79	15.88	8.58	18.25
Property, Plant & Equipment	0.08	0.08	0.06	12.32	12.43	12.49
Long-Term Investments	155	155	155	155	155	155
Other Intangible Assets	0.02	0.04	0.03	0.05	0	0
Long-Term Accounts Receivable	-	-	-	0.66	1.24	-
Other Long-Term Assets	-	-	-	-	8.61	0.76
Total Assets	158.2	157.71	165.87	183.92	185.86	186.5
Accounts Payable	0.17	0.09	0.34	-	-	1.63
Accrued Expenses	6.67	4.51	5.71	4.43	4.56	5.15
Short-Term Debt	4.25	7.15	17	25.72	27.07	27.07
Other Current Liabilities	-	-	-	-	0.03	0.03
Total Current Liabilities	11.09	11.75	23.05	30.15	31.65	33.87
Pension & Post-Retirement Benefits	-	-	-	-	0.12	0.35
Other Long-Term Liabilities	-	-	-	12.54	13.49	12.29
Total Liabilities	11.09	11.75	23.05	42.68	45.26	46.51
Common Stock	26.42	26.42	26.42	26.42	26.42	26.42
Additional Paid-In Capital	-	0.12	0.12	0.12	0.12	0.12
Retained Earnings	-	119.34	116.2	114.69	114.06	113.46
Comprehensive Income & Other	120.7	0.08	0.08	0	-	-
Shareholders' Equity	147.11	145.96	142.82	141.23	140.6	139.99
Total Liabilities & Equity	158.2	157.71	165.87	183.92	185.86	186.5
Total Debt	4.25	7.15	17	25.72	27.07	27.07
Net Cash (Debt)	-3.83	-6.56	-16.65	-25.24	-26.57	-26.9
Net Cash Per Share	-0.15	-0.25	-0.63	-0.96	-1.01	-1.02
Filing Date Shares Outstanding	30.37	26.42	26.42	26.42	26.42	26.42
Total Common Shares Outstanding	30.37	26.42	26.42	26.42	26.42	26.42
Working Capital	-7.99	-9.16	-12.27	-14.26	-23.08	-15.62
Book Value Per Share	4.84	5.53	5.41	5.35	5.32	5.30
Tangible Book Value	147.09	145.92	142.79	141.18	140.6	139.99
Tangible Book Value Per Share	4.84	5.52	5.41	5.34	5.32	5.30
Buildings	-	1.3	1.3	13.47	13.47	13.47
Machinery	-	1.14	2.12	3.64	5.8	7.16

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