Mahindra EPC Irrigation Limited (MAHEPC) - Net Assets

Latest as of September 2025: Rs1.74 Billion INR ≈ $18.79 Million USD

Based on the latest financial reports, Mahindra EPC Irrigation Limited (MAHEPC) has net assets worth Rs1.74 Billion INR (≈ $18.79 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs3.01 Billion ≈ $32.54 Million USD) and total liabilities (Rs1.27 Billion ≈ $13.75 Million USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check MAHEPC asset resilience ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	Rs1.74 Billion
% of Total Assets	57.75%
Annual Growth Rate	N/A
5-Year Change	-7.24%
10-Year Change	39.18%
Growth Volatility	28.44

Mahindra EPC Irrigation Limited - Net Assets Trend (2006–2025)

This chart illustrates how Mahindra EPC Irrigation Limited's net assets have evolved over time, based on quarterly financial data. Also explore balance sheet size of Mahindra EPC Irrigation Limited for the complete picture of this company's asset base.

Annual Net Assets for Mahindra EPC Irrigation Limited (2006–2025)

The table below shows the annual net assets of Mahindra EPC Irrigation Limited from 2006 to 2025. For live valuation and market cap data, see Mahindra EPC Irrigation Limited stock valuation.

Year	Net Assets	Change
2025-03-31	Rs1.73 Billion ≈ $18.67 Million	+4.43%
2024-03-31	Rs1.65 Billion ≈ $17.87 Million	+1.14%
2023-03-31	Rs1.63 Billion ≈ $17.67 Million	-6.82%
2022-03-31	Rs1.75 Billion ≈ $18.97 Million	-5.75%
2021-03-31	Rs1.86 Billion ≈ $20.12 Million	+9.29%
2020-03-31	Rs1.70 Billion ≈ $18.41 Million	+13.53%
2019-03-31	Rs1.50 Billion ≈ $16.22 Million	+7.17%
2018-03-31	Rs1.40 Billion ≈ $15.13 Million	+4.29%
2017-03-31	Rs1.34 Billion ≈ $14.51 Million	+8.20%
2016-03-31	Rs1.24 Billion ≈ $13.41 Million	+8.39%
2015-03-31	Rs1.14 Billion ≈ $12.37 Million	+1.22%
2014-03-31	Rs1.13 Billion ≈ $12.22 Million	+7.08%
2013-03-31	Rs1.06 Billion ≈ $11.42 Million	+76.37%
2012-03-31	Rs598.55 Million ≈ $6.47 Million	-29.28%
2011-03-31	Rs846.32 Million ≈ $9.15 Million	+96.78%
2010-03-31	Rs430.08 Million ≈ $4.65 Million	+1.89%
2009-03-31	Rs422.10 Million ≈ $4.56 Million	+12.07%
2008-03-31	Rs376.64 Million ≈ $4.07 Million	-6.05%
2007-03-31	Rs400.89 Million ≈ $4.34 Million	+253.43%
2006-03-31	Rs-261.29 Million ≈ $-2.83 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Mahindra EPC Irrigation Limited's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.

Equity Composition Insights

Retained earnings have grown by 99830918600.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (March 2025)

Component	Amount	Percentage
Retained Earnings	Rs444.00 Million	25.72%
Common Stock	Rs279.30 Million	16.18%
Other Comprehensive Income	Rs49.10 Million	2.84%
Other Components	Rs953.70 Million	55.25%
Total Equity	Rs1.73 Billion	100.00%

Mahindra EPC Irrigation Limited Competitors by Market Cap

The table below lists competitors of Mahindra EPC Irrigation Limited ranked by their market capitalization.

Company	Market Cap
BIONXT SOLUTIONS INC. F:BXT	$35.64 Million
S P V I Public Company Limited BK:SPVI	$35.66 Million
Singulus Technologies AG XETRA:SNG	$35.68 Million
VerticalScope Holdings Inc TO:FORA	$35.70 Million
Aquirian Ltd AU:AQN	$35.62 Million
Asia Metal Public Company Limited BK:AMC	$35.61 Million
EITA Resources Bhd KLSE:5208	$35.61 Million
WM Technology Inc NASDAQ:MAPS	$35.61 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Mahindra EPC Irrigation Limited's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 1,652,800,000 to 1,726,100,000, a change of 73,300,000 (4.4%).
Net income of 72,100,000 contributed positively to equity growth.
New share issuances of 200,000 increased equity.
Other comprehensive income decreased equity by 1,900,000.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	Rs72.10 Million	+4.18%
Share Issuances	Rs200.00K	+0.01%
Other Comprehensive Income	Rs-1.90 Million	-0.11%
Other Changes	Rs2.90 Million	+0.17%
Total Change	Rs-	4.43%

Book Value vs Market Value Analysis

This analysis compares Mahindra EPC Irrigation Limited's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.

Valuation Insights

Current price-to-book ratio: 1.91x
The company is trading above its book value, indicating the market recognizes value beyond its reported assets.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2006-03-31	Rs-40.95	Rs117.90	x
2007-03-31	Rs49.17	Rs117.90	x
2008-03-31	Rs28.45	Rs117.90	x
2009-03-31	Rs31.88	Rs117.90	x
2010-03-31	Rs31.28	Rs117.90	x
2011-03-31	Rs55.31	Rs117.90	x
2012-03-31	Rs24.86	Rs117.90	x
2013-03-31	Rs39.66	Rs117.90	x
2014-03-31	Rs40.90	Rs117.90	x
2015-03-31	Rs41.28	Rs117.90	x
2016-03-31	Rs44.77	Rs117.90	x
2017-03-31	Rs48.23	Rs117.90	x
2018-03-31	Rs50.33	Rs117.90	x
2019-03-31	Rs53.80	Rs117.90	x
2020-03-31	Rs61.02	Rs117.90	x
2021-03-31	Rs66.51	Rs117.90	x
2022-03-31	Rs62.69	Rs117.90	x
2023-03-31	Rs58.60	Rs117.90	x
2024-03-31	Rs59.14	Rs117.90	x
2025-03-31	Rs61.77	Rs117.90	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Mahindra EPC Irrigation Limited utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.

Capital Efficiency Insights

Current Return on Equity (ROE): 4.18%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 2.64%
• Asset Turnover: 0.94x
• Equity Multiplier: 1.69x
Recent ROE (4.18%) is below the historical average (5.12%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2006	0.00%	-96.35%	0.22x	0.00x	Rs-128.78 Million
2007	49.72%	150.29%	0.19x	1.71x	Rs159.22 Million
2008	-14.97%	-12.98%	0.57x	2.03x	Rs-94.03 Million
2009	-3.59%	-2.43%	0.70x	2.10x	Rs-57.34 Million
2010	2.21%	1.31%	0.80x	2.09x	Rs-33.49 Million
2011	1.70%	1.66%	0.61x	1.67x	Rs-70.26 Million
2012	11.13%	5.33%	1.11x	1.88x	Rs6.75 Million
2013	5.06%	3.31%	1.12x	1.37x	Rs-52.14 Million
2014	6.82%	4.41%	1.07x	1.44x	Rs-35.94 Million
2015	1.57%	1.06%	1.11x	1.33x	Rs-96.47 Million
2016	7.40%	4.48%	1.21x	1.36x	Rs-32.19 Million
2017	7.38%	4.93%	1.09x	1.37x	Rs-35.14 Million
2018	3.53%	2.42%	1.04x	1.40x	Rs-90.56 Million
2019	7.63%	2.20%	2.35x	1.48x	Rs-35.53 Million
2020	13.53%	8.13%	1.07x	1.55x	Rs60.13 Million
2021	10.19%	7.47%	0.95x	1.44x	Rs3.53 Million
2022	-4.51%	-3.73%	0.76x	1.60x	Rs-254.45 Million
2023	-7.53%	-5.85%	0.83x	1.55x	Rs-286.51 Million
2024	1.01%	0.64%	1.02x	1.56x	Rs-148.58 Million
2025	4.18%	2.64%	0.94x	1.69x	Rs-100.51 Million

Industry Comparison

This section compares Mahindra EPC Irrigation Limited's net assets metrics with peer companies in the Farm & Heavy Construction Machinery industry.

Industry Context

Industry: Farm & Heavy Construction Machinery
Average net assets among peers: $14,994,955,271
Average return on equity (ROE) among peers: 6.07%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Mahindra EPC Irrigation Limited (MAHEPC)	Rs1.74 Billion	0.00%	0.73x	$35.63 Million
Debock Industries Limited (DIL)	$225.45 Million	-2.00%	1.07x	$1.80 Million
Eimco Elecon (India) Limited (EIMCOELECO)	$1.70 Billion	8.90%	0.15x	$98.16 Million
Escorts Kubota Limited (ESCORTS)	$103.63 Billion	12.21%	0.26x	$3.86 Billion
HMT Limited (HMT)	$-17.52 Billion	0.00%	0.00x	$789.12 Million
Olectra Greentech Limited (OLECTRA)	$7.33 Billion	1.85%	0.34x	$1.11 Billion
TIL Limited (TIL)	$3.64 Billion	2.73%	2.63x	$142.01 Million
V.S.T Tillers Tractors Limited (VSTTILLERS)	$5.96 Billion	18.78%	0.32x	$487.50 Million

About Mahindra EPC Irrigation Limited

NSE:MAHEPC India Farm & Heavy Construction Machinery

Market Cap

$35.63 Million

Rs3.29 Billion INR

Market Cap Rank

#23114 Global

#1284 in India

Share Price

Rs117.90

Change (1 day)

+1.25%

52-Week Range

Rs92.71 - Rs181.70

All Time High

Rs187.31