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 Balance Sheet  
Mphasis Ltd.
 
BSE Code 526299
ISIN Demat INE356A01018
Book Value 329.07
NSE Code MPHASIS
Dividend Yield % 2.80
Market Cap 421814.65
P/E 30.08
EPS 73.49
Face Value 10  
Type
(Rs. in Million)
ParticularsMar 2026Mar 2025Mar 2024Mar 2023Mar 2022
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital1908.27  1900.84  1890.05  1884.07  1878.25  
    Equity - Authorised2450.00  2450.00  2450.00  2450.00  2450.00  
    Equity - Issued1908.20  1900.77  1889.98  1884.00  1878.18  
    Equity Paid Up1908.20  1900.77  1889.98  1884.00  1878.18  
    Equity Shares Forfeited0.07  0.07  0.07  0.07  0.07  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value10.00  10.00  10.00  10.00  10.00  
Share Warrants & Outstandings1950.44  2344.76  2532.56  2037.64  1114.81  
Total Reserves103578.41  92038.36  83523.39  75426.68  66438.25  
    Securities Premium4860.99  3704.03  2432.99  1773.19  1155.61  
    Capital Reserves361.39  361.39  361.39  361.39  361.39  
    Profit & Loss Account Balance82761.75  73913.30  67097.38  59600.21  52519.33  
    General Reserves2167.44  2120.13  2067.15  2045.10  2031.38  
    Other Reserves13426.84  11939.51  11564.48  11646.79  10370.54  
Reserve excluding Revaluation Reserve103578.41  92038.36  83523.39  75426.68  66438.25  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds107437.12  96283.96  87946.00  79348.39  69431.31  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  0.00  0.00  0.00  
    Non Convertible Debentures0.00  0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  0.00  
Unsecured Loans0.00  0.00  0.00  0.00  0.00  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities-2618.44  -1623.07  -1557.39  -1392.79  -897.89  
    Deferred Tax Assets6604.79  5254.41  5050.98  4181.19  2164.93  
    Deferred Tax Liability3986.35  3631.34  3493.59  2788.40  1267.04  
Other Long Term Liabilities7700.16  6144.74  9173.15  7144.85  6900.00  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions857.01  527.46  837.88  593.38  1411.71  
Total Non-Current Liabilities5938.73  5049.13  8453.64  6345.44  7413.82  
Current Liabilities0  0  0  0  0  
Trade Payables13567.83  9784.67  7983.13  8640.15  8495.92  
    Sundry Creditors13567.83  9784.67  7983.13  8640.15  8495.92  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities22917.22  17696.88  13100.80  12721.81  10499.47  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers1588.61  1164.82  1700.73  1093.10  1158.83  
    Interest Accrued But Not Due0.00  0.00  0.00  0.00  0.00  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities21328.61  16532.06  11400.07  11628.71  9340.64  
Short Term Borrowings17928.85  11159.43  15435.67  1984.76  5272.42  
    Secured ST Loans repayable on Demands0.00  0.00  0.00  0.00  0.00  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  0.00  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans17928.85  11159.43  15435.67  1984.76  5272.42  
Short Term Provisions5681.60  5846.12  5526.63  4631.64  4832.39  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax2866.52  2738.25  2734.32  2210.92  2560.39  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions2815.08  3107.87  2792.31  2420.72  2272.00  
Total Current Liabilities60095.50  44487.10  42046.23  27978.36  29100.20  
Total Liabilities173471.35  145820.19  138445.87  113672.19  105945.33  
ASSETS0  0  0  0  0  
Gross Block87634.80  76492.16  70440.03  52273.27  47418.50  
Less: Accumulated Depreciation23280.17  18677.36  15113.76  11675.31  9682.20  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block64354.63  57814.80  55326.27  40597.96  37736.30  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress0.58  1.82  136.93  54.60  109.84  
Non Current Investments4479.11  4237.77  4971.41  3847.61  3778.01  
Long Term Investment4479.11  4237.77  4971.41  3847.61  3778.01  
    Quoted4154.45  4237.77  4971.41  3847.61  3778.01  
    Unquoted324.66  0.00  0.00  0.00  0.00  
Long Term Loans & Advances13384.65  12034.78  10065.57  8058.99  6017.91  
Other Non Current Assets8581.59  1869.82  1144.16  1313.54  1139.55  
Total Non-Current Assets90800.56  75958.99  72121.80  54141.94  48781.61  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments13211.61  17844.25  25927.70  13678.81  14352.11  
    Quoted13211.61  17844.25  25927.70  13678.81  13352.11  
    Unquoted0.00  0.00  0.00  0.00  1000.00  
Inventories0.00  0.00  0.00  0.00  0.00  
    Raw Materials0.00  0.00  0.00  0.00  0.00  
    Work-in Progress0.00  0.00  0.00  0.00  0.00  
    Finished Goods0.00  0.00  0.00  0.00  0.00  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare0.00  0.00  0.00  0.00  0.00  
    Other Inventory0.00  0.00  0.00  0.00  0.00  
Sundry Debtors41927.22  28407.25  24255.63  25206.32  22269.36  
    Debtors more than Six months4852.51  3255.02  1366.92  1259.78  1085.15  
    Debtors Others39435.57  27348.22  24564.23  25291.76  22076.74  
Cash and Bank17527.08  16125.80  8143.65  10534.44  9494.37  
    Cash in hand0.01  0.01  0.01  0.03  0.18  
    Balances at Bank17527.07  16125.79  8143.64  10534.41  9494.19  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets2205.30  1630.46  1960.19  1303.32  2147.41  
    Interest accrued on Investments0.00  0.00  0.00  0.00  0.00  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.56  0.56  14.42  16.25  69.36  
    Prepaid Expenses1618.87  1408.16  1297.11  1124.46  942.12  
    Other current_assets585.87  221.74  648.66  162.61  1135.93  
Short Term Loans and Advances7799.58  5853.44  6036.90  8807.36  8900.47  
    Advances recoverable in cash or in kind4174.02  1786.06  1500.49  2411.14  2627.66  
    Advance income tax and TDS0.00  0.00  0.00  0.00  0.00  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances3625.56  4067.38  4536.41  6396.22  6272.81  
Total Current Assets82670.79  69861.20  66324.07  59530.25  57163.72  
Net Current Assets (Including Current Investments)22575.29  25374.10  24277.84  31551.89  28063.52  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets173471.35  145820.19  138445.87  113672.19  105945.33  
Contingent Liabilities47419.34  35213.52  25342.07  18972.64  21319.62  
Total Debt17928.85  11159.43  15435.67  1984.76  5272.42  
Book Value552.81  494.22  451.93  410.35  363.74  
Adjusted Book Value552.81  494.22  451.93  410.35  363.74  
 
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