Naperol Investments Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	12.79	33.72	9.21	0.04	4.9
Short-Term Investments	70.98	30.75	20.81	15.36	-
Trading Asset Securities	-	-	-	-	673.67
Cash & Short-Term Investments	83.77	64.46	30.01	15.4	678.57
Cash Growth	29.95%	114.77%	94.86%	-97.73%	867.35%
Accounts Receivable	73.99	40.99	-	10	188.76
Other Receivables	-	4.62	-	-	6.64
Receivables	73.99	45.6	-	10.3	195.4
Inventory	-	-	-	-	292.43
Prepaid Expenses	-	-	-	-	47.94
Restricted Cash	-	-	-	-	5.29
Other Current Assets	56.29	14.12	29.61	6.34	15.56
Total Current Assets	214.05	124.18	59.62	32.05	1,235
Property, Plant & Equipment	0.42	0.45	0.33	0.33	3,412
Long-Term Investments	8,884	11,866	10,626	5,453	2,171
Other Intangible Assets	-	-	-	-	4.51
Long-Term Deferred Tax Assets	29.69	-	-	10.97	-
Other Long-Term Assets	68.99	61.85	93.42	91.83	112.4
Total Assets	9,197	12,053	10,780	5,588	6,935
Accounts Payable	14.68	7.15	1.81	4.53	130.34
Accrued Expenses	0.33	6.36	1.75	-	80.48
Current Portion of Long-Term Debt	-	-	-	-	803.03
Current Unearned Revenue	-	-	-	-	35.95
Other Current Liabilities	10.68	4.92	35.99	10.14	21.88
Total Current Liabilities	25.68	18.43	39.55	14.67	1,072
Long-Term Debt	-	-	-	-	137.71
Pension & Post-Retirement Benefits	-	-	1.54	-	6.83
Long-Term Deferred Tax Liabilities	-	396.98	188.94	-	320.69
Other Long-Term Liabilities	1.82	1.94	2.24	-	25.52
Total Liabilities	27.5	417.35	232.27	14.67	1,562
Common Stock	57.47	57.47	57.47	57.47	57.47
Retained Earnings	-	4,797	4,743	4,753	4,142
Comprehensive Income & Other	9,112	6,781	5,747	763.06	1,173
Shareholders' Equity	9,169	11,636	10,548	5,573	5,372
Total Liabilities & Equity	9,197	12,053	10,780	5,588	6,935
Total Debt	-	-	-	-	940.74
Net Cash (Debt)	83.77	64.46	30.01	15.4	-262.17
Net Cash Growth	29.95%	114.77%	94.86%	-	-
Net Cash Per Share	14.58	11.22	5.22	2.68	-45.62
Filing Date Shares Outstanding	5.75	5.75	5.75	5.75	5.75
Total Common Shares Outstanding	5.75	5.75	5.75	5.75	5.75
Working Capital	188.37	105.76	20.07	17.38	163.52
Book Value Per Share	1595.78	2024.64	1835.31	969.77	934.82
Tangible Book Value	9,169	11,636	10,548	5,573	5,368
Tangible Book Value Per Share	1595.78	2024.64	1835.31	969.77	934.04
Land	-	0.33	0.33	0.33	0.59
Buildings	-	-	-	-	100.83
Machinery	-	0.14	-	-	3,973
Construction In Progress	-	-	-	-	39.87

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