Wheels India Limited (NSE:WHEELS)

Wheels India 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	212.3	42	47.6	40.5	35.7	22.2
Cash & Short-Term Investments	212.3	42	47.6	40.5	35.7	22.2
Cash Growth	18.60%	-11.77%	17.53%	13.44%	60.81%	-50.22%
Accounts Receivable	7,534	8,008	7,263	7,690	8,913	7,410
Other Receivables	-	71.9	120.1	87.7	280.2	252.5
Receivables	7,534	8,080	7,384	7,778	9,194	7,662
Inventory	8,181	7,690	8,825	8,840	7,999	5,479
Prepaid Expenses	-	230	258.4	204.9	288.5	122.6
Other Current Assets	1,852	1,419	1,363	1,315	1,290	1,005
Total Current Assets	17,779	17,461	17,877	18,179	18,807	14,291
Property, Plant & Equipment	13,553	13,105	11,913	11,403	10,258	9,939
Long-Term Investments	730.5	462.7	320.7	221.6	245	231.4
Goodwill	318	318	318	318	-	-
Other Intangible Assets	54.9	32.9	38.1	25.2	28.2	33.9
Other Long-Term Assets	628.4	504.1	574.6	329.4	401.8	267.6
Total Assets	33,064	31,884	31,041	30,476	29,740	24,763
Accounts Payable	12,536	12,213	11,971	11,549	10,845	8,969
Accrued Expenses	-	1,744	1,586	1,760	1,629	1,123
Short-Term Debt	-	2,921	4,119	4,332	4,438	2,352
Current Portion of Long-Term Debt	4,528	1,296	598.1	1,584	1,532	1,073
Current Portion of Leases	50.2	71.8	77.7	99.2	96.8	55.8
Current Income Taxes Payable	25.5	14.8	-	-	66	65.7
Current Unearned Revenue	-	20.5	20.8	18.1	14.7	13.9
Other Current Liabilities	2,663	518.8	610.6	438.6	420	278.4
Total Current Liabilities	19,803	18,800	18,982	19,782	19,041	13,931
Long-Term Debt	2,746	3,030	2,876	2,064	2,520	3,345
Long-Term Leases	39.4	48.8	107.8	110	171.8	150.9
Pension & Post-Retirement Benefits	83.2	101.6	88.4	85.3	76.3	77.4
Long-Term Deferred Tax Liabilities	639.1	579.7	498.4	461.3	423.9	458.7
Total Liabilities	23,311	22,560	22,552	22,503	22,233	17,963
Common Stock	244.3	244.3	244.3	240.6	240.6	240.6
Additional Paid-In Capital	-	1,605	1,605	1,315	1,315	1,315
Retained Earnings	-	7,394	6,576	6,043	5,826	5,086
Comprehensive Income & Other	9,390	-23.1	-27.2	243.8	-45	-34.4
Total Common Equity	9,634	9,220	8,398	7,843	7,337	6,607
Minority Interest	119.1	104.1	91.6	130	170	193.1
Shareholders' Equity	9,753	9,324	8,489	7,973	7,507	6,800
Total Liabilities & Equity	33,064	31,884	31,041	30,476	29,740	24,763
Total Debt	7,364	7,368	7,778	8,190	8,759	6,977
Net Cash (Debt)	-7,152	-7,326	-7,730	-8,149	-8,723	-6,955
Net Cash Per Share	-292.66	-299.82	-316.38	-333.54	-362.48	-288.99
Filing Date Shares Outstanding	24.44	24.43	24.43	24.06	24.06	24.06
Total Common Shares Outstanding	24.44	24.43	24.43	24.06	24.06	24.06
Working Capital	-2,024	-1,339	-1,105	-1,603	-233.9	360
Book Value Per Share	394.18	377.36	343.69	325.91	304.88	274.55
Tangible Book Value	9,261	8,869	8,041	7,500	7,309	6,573
Tangible Book Value Per Share	378.93	363.00	329.12	311.65	303.71	273.14
Land	-	401.4	401.4	401.4	401.4	419.5
Buildings	-	2,595	2,380	2,273	2,023	1,756
Machinery	-	20,250	18,388	16,883	15,176	14,599
Construction In Progress	-	503.4	774.7	1,142	1,255	1,139

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