WNS (Holdings) Limited (WNS)

WNS (Holdings) Balance Sheet

Financials in millions USD. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	93.23	87.43	127.9	108.15	105.63	96.93
Short-Term Investments	127.96	156.53	101.09	211.4	203.68	125.64
Cash & Short-Term Investments	221.19	243.96	228.99	319.55	309.31	222.57
Cash Growth	-10.72%	6.54%	-28.34%	3.31%	38.97%	45.13%
Accounts Receivable	255.83	244.3	225.46	197.72	157.27	155.23
Other Receivables	-	1.55	2.18	1.05	1.04	1.28
Receivables	255.83	245.85	227.65	198.77	158.32	156.51
Prepaid Expenses	37.94	15.22	13.21	10.17	9.26	7.29
Restricted Cash	6.8	-	-	-	-	-
Other Current Assets	14.76	26.34	34.24	39.6	33.02	42.47
Total Current Assets	536.52	531.37	504.09	568.09	509.91	428.83
Property, Plant & Equipment	250.52	237.36	237.91	191.88	219.04	216.08
Long-Term Investments	0.34	0.31	75.95	93.44	85.88	80.14
Goodwill	362.5	356.35	353.65	123.54	123.98	121.3
Other Intangible Assets	121.77	124.37	179.22	65.42	65.14	70.1
Long-Term Accounts Receivable	54.39	52.85	54.67	39.83	27.41	28.89
Long-Term Deferred Tax Assets	56	49.19	46.68	34.77	33.02	28.94
Other Long-Term Assets	66.81	60.96	52.29	47.52	41.78	38.05
Total Assets	1,449	1,413	1,504	1,164	1,106	1,012
Accounts Payable	22.22	24.97	25.4	27.83	28.02	29.33
Accrued Expenses	122.3	136.53	149.64	142.52	106.52	105.84
Short-Term Debt	38	40	-	-	-	-
Current Portion of Long-Term Debt	57.82	36.68	36.12	-	16.75	16.67
Current Portion of Leases	28.56	28.09	26.64	26.95	26.03	23.43
Current Income Taxes Payable	6.66	8.3	2.18	2.28	1.49	3.31
Current Unearned Revenue	15.13	12.9	15.71	13.72	12.69	10.28
Other Current Liabilities	41.17	23.82	48.17	17.39	15.98	16.97
Total Current Liabilities	331.86	311.3	303.84	230.7	207.47	205.84
Long-Term Debt	167.02	102.53	137.29	-	-	16.75
Long-Term Leases	155.18	162.05	172.35	140.04	165.88	155.46
Long-Term Unearned Revenue	12.95	12.63	9.75	13.31	16.65	20.07
Long-Term Deferred Tax Liabilities	17.5	19.43	37.33	9.29	10.23	10.06
Other Long-Term Liabilities	3.01	14.46	23.26	0.91	2.25	4.04
Total Liabilities	711.51	647.03	703.31	410.49	422.06	425.22
Common Stock	7.41	7.35	7.69	7.75	7.98	7.87
Additional Paid-In Capital	19.42	2.4	81.11	110.33	227.71	187.27
Retained Earnings	1,107	1,004	951.6	818.4	688.96	586.34
Treasury Stock	-149.68	-	-	-	-78.56	-
Comprehensive Income & Other	-247.31	-248.01	-239.27	-182.48	-161.99	-194.37
Shareholders' Equity	737.33	765.73	801.14	754	684.09	587.11
Total Liabilities & Equity	1,449	1,413	1,504	1,164	1,106	1,012
Total Debt	446.58	369.35	372.39	166.99	208.66	212.31
Net Cash (Debt)	-225.39	-125.39	-143.4	152.56	100.65	10.26
Net Cash Growth	-	-	-	51.57%	881.42%	-88.85%
Net Cash Per Share	-4.72	-2.53	-2.82	2.98	1.93	0.20
Filing Date Shares Outstanding	43.38	45.68	48.36	48.85	49.4	49.73
Total Common Shares Outstanding	43.38	45.68	48.36	48.85	49.4	49.73
Working Capital	204.66	220.07	200.25	337.39	302.44	223
Book Value Per Share	17.00	16.76	16.57	15.44	13.85	11.81
Tangible Book Value	253.06	285.01	268.27	565.05	494.97	395.71
Tangible Book Value Per Share	5.83	6.24	5.55	11.57	10.02	7.96
Buildings	-	9.24	9.29	9.59	9.73	9.6
Machinery	-	185.89	168.63	171	164.06	153.63
Construction In Progress	-	2.86	15.97	3.07	1.25	2.95
Leasehold Improvements	-	89.41	73	72.7	76.04	70.93

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