Usha Martin Limited (LUX:USHMA)

Usha Martin 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	Jun 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	-	2,607	1,498	1,502	1,544	994.6
Short-Term Investments	-	114.9	154.2	89.9	73.5	172.6
Cash & Short-Term Investments	2,722	2,722	1,652	1,592	1,617	1,167
Cash Growth	64.37%	64.78%	3.80%	-1.59%	38.56%	6.15%
Accounts Receivable	-	5,276	5,393	4,999	4,141	3,275
Other Receivables	-	1,029	893.8	866.5	1,062	1,851
Receivables	-	6,321	6,301	5,882	5,213	5,136
Inventory	-	10,171	9,344	9,402	8,441	7,017
Prepaid Expenses	-	105.7	121.2	100	89.7	57.8
Other Current Assets	-	521.6	473.1	518.6	534	556.1
Total Current Assets	-	19,841	17,891	17,494	15,895	13,934
Property, Plant & Equipment	-	14,599	12,566	10,303	8,896	9,084
Long-Term Investments	-	724.6	564.5	676.2	579	511.2
Goodwill	-	552.2	552.2	552.2	552.2	552.2
Other Intangible Assets	-	87.4	72.3	23.6	29.7	62.7
Long-Term Deferred Tax Assets	-	164.8	169.4	121.4	125.4	289
Other Long-Term Assets	-	1,464	1,433	1,642	1,293	1,557
Total Assets	-	37,479	33,301	30,868	27,429	26,053
Accounts Payable	-	2,662	2,484	2,988	2,950	3,623
Accrued Expenses	-	940	982.2	692.1	644	606.1
Short-Term Debt	-	1,250	886.3	1,154	1,758	1,856
Current Portion of Long-Term Debt	-	671.2	89.5	419.1	21.5	636.5
Current Portion of Leases	-	110.8	86.1	60.7	46.1	42.5
Current Income Taxes Payable	-	427.6	471.1	437.8	297.8	24.9
Current Unearned Revenue	-	394.8	489.2	549.4	486.1	350.1
Other Current Liabilities	-	492.6	670.9	791.5	845.2	968.1
Total Current Liabilities	-	6,950	6,159	7,092	7,049	8,107
Long-Term Debt	-	1,454	2,002	1,973	1,885	2,374
Long-Term Leases	-	680.7	574.6	559.2	403.2	389.6
Long-Term Deferred Tax Liabilities	-	414.3	280.7	258.5	246.1	228.7
Other Long-Term Liabilities	-	28.5	19.1	176.9	333.8	322.2
Total Liabilities	-	9,962	9,462	10,518	10,456	11,982
Common Stock	-	304.7	304.7	304.7	304.7	304.7
Additional Paid-In Capital	-	1,316	1,381	1,381	1,381	8,558
Retained Earnings	-	23,383	20,154	16,741	13,840	2,828
Treasury Stock	-	-0.2	-	-	-	-
Comprehensive Income & Other	-	2,515	1,957	1,882	1,411	2,344
Total Common Equity	27,519	27,519	23,797	20,308	16,937	14,035
Minority Interest	-	-1.7	42.4	43.1	36.3	35.7
Shareholders' Equity	27,517	27,517	23,839	20,351	16,973	14,071
Total Liabilities & Equity	-	37,479	33,301	30,868	27,429	26,053
Total Debt	4,167	4,167	3,638	4,165	4,114	5,298
Net Cash (Debt)	-1,445	-1,445	-1,986	-2,574	-2,497	-4,131
Net Cash Per Share	-4.74	-4.74	-6.52	-8.45	-8.19	-13.56
Filing Date Shares Outstanding	304.92	304.55	304.74	304.74	304.74	304.74
Total Common Shares Outstanding	304.92	304.55	304.74	304.74	304.74	304.74
Working Capital	-	12,891	11,732	10,402	8,846	5,827
Book Value Per Share	90.36	90.36	78.09	66.64	55.58	46.06
Tangible Book Value	26,879	26,879	23,172	19,732	16,355	13,420
Tangible Book Value Per Share	88.26	88.26	76.04	64.75	53.67	44.04
Land	-	1,100	1,123	1,045	907	918.9
Buildings	-	4,427	3,813	3,559	3,466	3,414
Machinery	-	13,224	10,488	8,310	7,705	7,371
Construction In Progress	-	1,173	1,658	1,391	378.9	448.3

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