Punjab Communications 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	588.86	39.95	231.67	34.28	33.48
Short-Term Investments	-	517.64	317.03	404.56	561.47
Cash & Short-Term Investments	588.86	557.59	548.7	438.84	594.96
Cash Growth	5.61%	1.62%	25.03%	-26.24%	-11.46%
Accounts Receivable	132.74	96.48	106.18	102.22	104.26
Other Receivables	-	26.65	32.1	12.25	8.31
Receivables	132.86	123.23	138.41	114.77	113.11
Inventory	34.87	30.52	30.29	20.41	42.55
Other Current Assets	79.15	54.5	39.31	38.34	40.97
Total Current Assets	835.74	765.83	756.7	612.36	791.59
Property, Plant & Equipment	31.15	28.35	28.79	30.5	32.76
Long-Term Investments	3.64	0.4	19.93	117.8	117.55
Long-Term Deferred Tax Assets	7.45	-	-	-	-
Other Long-Term Assets	11.41	14.11	14.51	28.87	30.66
Total Assets	889.38	808.69	819.92	789.53	972.95
Accounts Payable	156.34	112.7	120.66	109.55	112.48
Accrued Expenses	42.8	17.37	13.1	19	14.29
Current Unearned Revenue	-	305.17	304.54	304.33	308.88
Other Current Liabilities	376.48	76.3	88.39	127.96	126.11
Total Current Liabilities	575.62	511.53	526.69	560.84	561.77
Long-Term Unearned Revenue	-	-	0.04	0.37	0.7
Pension & Post-Retirement Benefits	-	-	-	36.34	60.83
Other Long-Term Liabilities	9.23	11.66	4.88	5.58	5.59
Total Liabilities	584.86	523.19	531.61	603.12	628.88
Common Stock	120.24	120.24	120.24	120.24	120.24
Additional Paid-In Capital	-	690.9	690.9	690.9	690.9
Retained Earnings	-	-565.96	-563.16	-665.05	-507.39
Comprehensive Income & Other	184.29	40.32	40.32	40.32	40.32
Shareholders' Equity	304.53	285.51	288.31	186.42	344.07
Total Liabilities & Equity	889.38	808.69	819.92	789.53	972.95
Net Cash (Debt)	588.86	557.59	548.7	438.84	594.96
Net Cash Growth	5.61%	1.62%	25.03%	-26.24%	-11.46%
Net Cash Per Share	49.07	46.37	45.63	36.50	49.48
Filing Date Shares Outstanding	12.16	12.02	12.02	12.02	12.02
Total Common Shares Outstanding	12.16	12.02	12.02	12.02	12.02
Working Capital	260.11	254.3	230.01	51.52	229.83
Book Value Per Share	25.04	23.75	23.98	15.50	28.62
Tangible Book Value	304.53	285.51	288.31	186.42	344.07
Tangible Book Value Per Share	25.04	23.75	23.98	15.50	28.62
Land	-	6.51	6.51	6.51	6.51
Buildings	-	34.14	34.14	34.14	34.14
Machinery	-	461.73	460.24	461.04	462.96