SEPC Ltd Balance Sheet: Consolidated Financial Analysis & Historical Data (15 Years)

Annual Results

Results Snapshot

Figures in Cr

Consolidated - Balance Sheet Results

Mar'25

Mar'24

Mar'23

Mar'22

Mar'21

Mar'20

EQUITY AND LIABILITIES

No of Months

Share Capital

1,563.66

1,409.81

1,321.53

971.53

Share Warrants & Outstandings

Total Reserve

-128.46

-199.55

-235.03

-233.53

32.15

212.37

Shareholder's Funds

1,506.03

1,210.26

1,086.50

738.00

1,003.68

1,183.91

Minority Interest

1.66

1.62

1.60

1.47

1.43

1.47

Long-Term Borrowings

262.59

298.40

266.17

153.64

200.73

206.23

Secured Loans

241.62

280.69

263.17

153.64

200.73

206.23

Unsecured Loans

20.97

17.71

2.99

0.00

Deferred Tax Assets / Liabilities

-392.90

-403.24

-433.45

-476.24

Other Long Term Liabilities

51.41

85.79

63.55

68.7

92.46

181.78

Long Term Trade Payables

0.00

Long Term Provisions

5.68

7.34

5.90

5.41

5.60

6.13

Total Non-Current Liabilities

-73.22

-11.70

-67.62

-205.70

-177.46

-82.10

Current Liabilities

Trade Payables

411.36

304.21

379.57

339.68

340.03

438.08

Other Current Liabilities

53.09

147.39

56.02

85.36

131.87

127.38

Short Term Borrowings

93.85

153.74

139.67

824.63

635.16

452.09

Short Term Provisions

1.36

0.54

2.86

6.33

5.35

5.59

Total Current Liabilities

559.66

605.88

578.12

1,256.00

1,112.40

1,023.14

Total Liabilities

1,994.14

1,806.07

1,598.59

1,789.77

1,940.05

2,126.42

ASSETS

Non-Current Assets

0.00

Gross Block

62.47

62.35

62.38

66.36

70.06

71.96

Less: Accumulated Depreciation

38.08

33.80

29.37

27.62

24.94

21.45

Less : Impairment of Assets

0.00

Net Block

24.39

28.55

33.01

38.74

45.12

50.51

Lease Adjustment

0.00

Capital Work in Progress

0.00

Intangible assets under development

0.00

Pre-operative Expenses pending

0.00

Assets in transit

0.00

Non Current Investments

0.45

0.78

0.41

0.53

0.80

0.77

Long Term Loans & Advances

42.56

34.37

32.88

106.35

154.27

163.99

Other Non Current Assets

296.42

269.06

255.58

227.25

249.71

242.59

Total Non-Current Assets

365.43

335.17

325.10

375.20

449.90

457.86

Current Assets Loans & Advances

Current Investments

0.00

Inventories

0.00

2.48

3.25

Sundry Debtors

368.07

300.02

292.06

372.50

402.08

479.97

Cash and Bank

49.25

60.93

50.37

29.70

37.08

60.91

Other Current Assets

1,079.34

923.56

732.82

803.26

833.11

910.20

Short Term Loans and Advances

132.05

186.38

198.23

209.10

215.41

232.79

Total Current Assets

1,628.70

1,470.89

1,273.48

1,414.57

1,490.15

1,668.56

Net Current Assets (Including Current Investments)

1,069.04

865.02

695.37

158.57

377.75

645.41

Total Current Assets Excluding Current Investments

1,628.70

1,470.89

1,273.48

1,414.57

1,490.15

1,668.56

Miscellaneous Expenses not written off

0.00

Total Assets

1,994.14

1,806.07

1,598.59

1,789.77

1,940.05

2,126.42

Contingent Liabilities

466.09

504.68

473.98

579.15

636.98

660.79

Total Debt

356.44

452.14

0.00

Book Value per share (adjusted)

8.65376457612579

7.79794417835298

7.39674255376586

6.81082921845735

9.25735076666637

10.9242116017099

Balance Sheet Analysis Highlights

Borrowings

YoY Growth in year ended Mar 2025 is -21.17% vs 11.41% in Mar 2024

Other Long Term Liabilities

YoY Growth in year ended Mar 2025 is -40.07% vs 35.00% in Mar 2024

Fixed Assets

YoY Growth in year ended Mar 2025 is -14.57% vs -13.51% in Mar 2024

Investments

YoY Growth in year ended Mar 2025 is -42.31% vs 90.24% in Mar 2024

Current Assets

YoY Growth in year ended Mar 2025 is 10.73% vs 15.50% in Mar 2024

Compare Balance Sheet Results of SEPC

Select Peers

Figures in Cr

Consolidated - Balance Sheet Results

Change(INR)

Change(%)

No of Months

EQUITY AND LIABILITIES

Share Capital

1,563.66

46.52

1,517.14

3,261.26%

Share Warrants & Outstandings

Total Reserve

-128.46

285.29

-413.75

-145.03%

Shareholder's Funds

1,506.03

331.81

1,174.22

353.88%

Minority Interest

1.66

0.52

1.14

219.23%

Long-Term Borrowings

262.59

0.06

262.53

437,550.00%

Secured Loans

241.62

0.06

241.56

402,600.00%

Unsecured Loans

20.97

0.00

20.97

0.00%

Deferred Tax Assets / Liabilities

-392.90

-0.39

-392.51

-100,643.59%

Other Long Term Liabilities

51.41

0.00

51.41

0.00%

Long Term Trade Payables

0.00

0.00%

Long Term Provisions

5.68

0.11

5.57

5,063.64%

Total Non-Current Liabilities

-73.22

-0.22

-73.00

-33,181.82%

Current Liabilities

Trade Payables

411.36

31.23

380.13

1,217.20%

Other Current Liabilities

53.09

43.50

9.59

22.05%

Short Term Borrowings

93.85

0.04

93.81

234,525.00%

Short Term Provisions

1.36

0.04

1.32

3,300.00%

Total Current Liabilities

559.66

74.82

484.84

648.01%

Total Liabilities

1,994.14

406.93

1,587.21

390.04%

ASSETS

Non-Current Assets

0.00

0.00%

Gross Block

62.47

4.17

58.30

1,398.08%

Less: Accumulated Depreciation

38.08

2.30

35.78

1,555.65%

Less : Impairment of Assets

0.00

0.00%

Net Block

24.39

1.86

22.53

1,211.29%

Lease Adjustment

0.00

0.00%

Capital Work in Progress

0.00

2.21

-2.21

-100.00%

Intangible assets under development

0.00

0.00%

Pre-operative Expenses pending

0.00

0.00%

Assets in transit

0.00

0.00%

Non Current Investments

0.45

9.25

-8.80

-95.14%

Long Term Loans & Advances

42.56

24.37

18.19

74.64%

Other Non Current Assets

296.42

0.00

296.42

0.00%

Total Non-Current Assets

365.43

37.69

327.74

869.57%

Current Assets Loans & Advances

Current Investments

0.00

0.00%

Inventories

0.00

11.04

-11.04

-100.00%

Sundry Debtors

368.07

169.90

198.17

116.64%

Cash and Bank

49.25

44.50

4.75

10.67%

Other Current Assets

1,079.34

105.93

973.41

918.92%

Short Term Loans and Advances

132.05

37.87

94.18

248.69%

Total Current Assets

1,628.70

369.24

1,259.46

341.10%

Net Current Assets (Including Current Investments)

1,069.04

294.42

774.62

263.10%

Total Current Assets Excluding Current Investments

1,628.70

369.24

1,259.46

341.10%

Miscellaneous Expenses not written off

0.00

0.00%

Total Assets

1,994.14

406.93

1,587.21

390.04%

Contingent Liabilities

466.09

0.00

466.09

0.00%

Total Debt

356.44

0.11

356.33

323,936.36%

Book Value per share (adjusted)

8.65

35.66

-27.01

-75.74%

Annual - Borrowings

Borrowings 356.44 Cr

in Mar 2025

Figures in Cr

YoY Growth in year ended Mar 2025 is -21.17% vs 11.41% in Mar 2024

Annual - Other Long Term Liabilities

Other Long Term Liabilities 51.41 Cr

in Mar 2025

Figures in Cr

YoY Growth in year ended Mar 2025 is -40.07% vs 35.00% in Mar 2024

Annual - Fixed Assets

Fixed Assets 24.39 Cr

in Mar 2025

Figures in Cr

YoY Growth in year ended Mar 2025 is -14.57% vs -13.51% in Mar 2024

Annual - Investments

Investments 0.45 Cr

in Mar 2025

Figures in Cr

YoY Growth in year ended Mar 2025 is -42.31% vs 90.24% in Mar 2024

Annual - Current Assets

Current Assets 1,628.70 Cr

in Mar 2025

Figures in Cr

YoY Growth in year ended Mar 2025 is 10.73% vs 15.50% in Mar 2024