UCAL Limited Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	-	81.7	48.21	4.59	11.96	316.13
Cash & Short-Term Investments	438.14	81.7	48.21	4.59	11.96	316.13
Cash Growth	237.76%	69.46%	951.47%	-61.65%	-96.22%	799.08%
Accounts Receivable	-	1,106	1,180	1,189	969.57	1,331
Other Receivables	-	3.88	8.57	15.52	53.54	62.76
Receivables	-	1,110	1,189	1,204	1,023	1,393
Inventory	-	1,315	983.03	978.35	1,062	974.7
Prepaid Expenses	-	25.09	19.11	30.3	19.15	14.14
Other Current Assets	-	495.01	139.76	110.29	131.48	293.03
Total Current Assets	-	3,026	2,379	2,328	2,248	2,991
Property, Plant & Equipment	-	4,760	4,910	4,268	4,343	4,399
Long-Term Investments	-	36.64	29.74	31.89	28.9	29.3
Goodwill	-	3.12	3.12	3.12	3.12	3.12
Other Intangible Assets	-	162	205.16	244.72	288.36	328.36
Long-Term Deferred Tax Assets	-	53.15	121.56	350.34	371.65	356.68
Other Long-Term Assets	-	382.76	364.75	598.18	496.04	471.98
Total Assets	-	8,424	8,014	7,824	7,779	8,580
Accounts Payable	-	1,323	1,301	1,289	959.24	1,445
Accrued Expenses	-	176.07	133.93	137.49	179.71	164.16
Short-Term Debt	-	1,171	717.91	989.23	1,106	1,192
Current Portion of Long-Term Debt	-	427.67	569.86	381.56	297.19	344.97
Current Portion of Leases	-	33.23	30.02	58.4	56.94	61.53
Current Income Taxes Payable	-	1.98	5.81	29.53	16.87	39.94
Other Current Liabilities	-	165.07	132.6	337.49	158.28	231.51
Total Current Liabilities	-	3,298	2,892	3,222	2,774	3,479
Long-Term Debt	-	877.51	733.61	622.87	768.92	1,138
Long-Term Leases	-	-	-	-	224.84	273.22
Pension & Post-Retirement Benefits	-	64.37	40.02	35.42	61.26	67.7
Long-Term Deferred Tax Liabilities	-	610.25	627.66	-	-	-
Other Long-Term Liabilities	-	27.28	9.09	9.53	35.07	37.79
Total Liabilities	-	4,877	4,302	3,890	3,864	4,996
Common Stock	-	221.14	221.14	221.14	221.14	221.14
Additional Paid-In Capital	-	216.53	-	216.53	216.53	216.53
Retained Earnings	-	2,938	-	3,418	3,447	3,142
Comprehensive Income & Other	-	171.09	3,491	77.99	30.52	4.45
Shareholders' Equity	3,458	3,547	3,712	3,933	3,915	3,584
Total Liabilities & Equity	-	8,424	8,014	7,824	7,779	8,580
Total Debt	3,014	2,509	2,051	2,052	2,454	3,010
Net Cash (Debt)	-2,576	-2,428	-2,003	-2,047	-2,442	-2,694
Net Cash Per Share	-116.63	-109.78	-90.58	-92.59	-110.41	-121.83
Filing Date Shares Outstanding	22.12	22.11	22.11	22.11	22.11	22.11
Total Common Shares Outstanding	22.12	22.11	22.11	22.11	22.11	22.11
Working Capital	-	-271.61	-512.57	-894.66	-525.79	-487.88
Book Value Per Share	156.29	160.40	167.85	177.87	177.05	162.07
Tangible Book Value	3,314	3,382	3,503	3,686	3,624	3,253
Tangible Book Value Per Share	149.80	152.94	158.43	166.66	163.87	147.08
Land	-	1,841	1,925	1,925	1,925	1,731
Buildings	-	530.51	556.81	559.76	557.48	555.05
Machinery	-	3,618	3,415	3,056	3,117	2,991
Construction In Progress	-	266.14	212.07	159.78	35.57	20.91
Leasehold Improvements	-	61.06	56.58	63.42	50.41	48.05

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