Naperol Investments Limited (BOM:500298)

Naperol Investments 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	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	5.12	33.72	9.21	0.04	4.9	68.01
Short-Term Investments	83.45	30.75	20.81	15.36	-	-
Trading Asset Securities	-	-	-	-	673.67	2.14
Cash & Short-Term Investments	88.56	64.46	30.01	15.4	678.57	70.15
Cash Growth	32.86%	114.77%	94.86%	-97.73%	867.35%	-21.86%
Accounts Receivable	18.01	40.99	-	10	188.76	238.43
Other Receivables	-	4.62	-	-	6.64	-
Receivables	18.01	45.6	-	10.3	195.4	1,338
Inventory	0.32	-	-	-	292.43	169.51
Prepaid Expenses	-	-	-	-	47.94	3.46
Restricted Cash	-	-	-	-	5.29	-
Other Current Assets	17.77	14.12	29.61	6.34	15.56	64.54
Total Current Assets	124.65	124.18	59.62	32.05	1,235	1,646
Property, Plant & Equipment	0.45	0.45	0.33	0.33	3,412	3,440
Long-Term Investments	11,959	11,866	10,626	5,453	2,171	7,460
Other Intangible Assets	-	-	-	-	4.51	6.51
Long-Term Deferred Tax Assets	-	-	-	10.97	-	-
Other Long-Term Assets	57.07	61.85	93.42	91.83	112.4	78
Total Assets	12,141	12,053	10,780	5,588	6,935	12,631
Accounts Payable	9.03	7.15	1.81	4.53	130.34	200.39
Accrued Expenses	0.32	6.36	1.75	-	80.48	87.84
Short-Term Debt	-	-	-	-	-	94.18
Current Portion of Long-Term Debt	-	-	-	-	803.03	1,155
Current Portion of Leases	-	-	-	-	-	0.38
Current Income Taxes Payable	-	-	-	-	-	0.03
Current Unearned Revenue	-	-	-	-	35.95	10.61
Other Current Liabilities	3.66	4.92	35.99	10.14	21.88	48.86
Total Current Liabilities	13.01	18.43	39.55	14.67	1,072	1,597
Long-Term Debt	-	-	-	-	137.71	13.75
Pension & Post-Retirement Benefits	-	-	1.54	-	6.83	7.19
Long-Term Deferred Tax Liabilities	410.81	396.98	188.94	-	320.69	317.99
Other Long-Term Liabilities	1.81	1.94	2.24	-	25.52	27.3
Total Liabilities	425.62	417.35	232.27	14.67	1,562	1,963
Common Stock	57.47	57.47	57.47	57.47	57.47	57.47
Retained Earnings	-	4,797	4,743	4,753	4,142	4,236
Comprehensive Income & Other	11,658	6,781	5,747	763.06	1,173	6,374
Shareholders' Equity	11,715	11,636	10,548	5,573	5,372	10,668
Total Liabilities & Equity	12,141	12,053	10,780	5,588	6,935	12,631
Total Debt	-	-	-	-	940.74	1,263
Net Cash (Debt)	88.56	64.46	30.01	15.4	-262.17	-1,193
Net Cash Growth	32.86%	114.77%	94.86%	-	-	-
Net Cash Per Share	15.62	11.22	5.22	2.68	-45.62	-207.56
Filing Date Shares Outstanding	5.2	5.75	5.75	5.75	5.75	5.75
Total Common Shares Outstanding	5.2	5.75	5.75	5.75	5.75	5.75
Working Capital	111.65	105.76	20.07	17.38	163.52	49.12
Book Value Per Share	2252.97	2024.64	1835.31	969.77	934.82	1856.21
Tangible Book Value	11,715	11,636	10,548	5,573	5,368	10,661
Tangible Book Value Per Share	2252.97	2024.64	1835.31	969.77	934.04	1855.08
Land	-	0.33	0.33	0.33	0.59	0.59
Buildings	-	-	-	-	100.83	100.09
Machinery	-	0.14	-	-	3,973	3,846
Construction In Progress	-	-	-	-	39.87	25.27

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