Walchand PeopleFirst 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	144.13	22.55	32.92	9.71	10.87
Short-Term Investments	-	79.34	74.88	103.44	97.32
Cash & Short-Term Investments	144.13	101.89	107.8	113.14	108.19
Cash Growth	41.46%	-5.48%	-4.73%	4.58%	-7.43%
Accounts Receivable	50.75	34.51	36.26	38.38	24.56
Other Receivables	-	11.98	8.66	4.97	1.91
Receivables	50.75	46.49	44.92	43.35	26.47
Prepaid Expenses	-	2.24	2.3	1.6	1.69
Other Current Assets	18.59	1.13	1.76	2.16	2.66
Total Current Assets	213.46	151.75	156.77	160.24	139.01
Property, Plant & Equipment	22.56	17.95	19.37	22.44	24.8
Long-Term Investments	130.89	124.02	101.88	78.05	50.26
Other Intangible Assets	0.39	0.99	1.56	2.36	2.3
Long-Term Deferred Tax Assets	5.33	5.93	2.15	3.62	2.67
Other Long-Term Assets	19.89	40.35	30.87	16.38	25.89
Total Assets	392.51	340.99	312.59	283.08	244.93
Accounts Payable	11	10.22	5.82	4.28	3.29
Accrued Expenses	26.43	41.5	36.29	36.23	29.08
Short-Term Debt	1.54	1.13	1.03	0.94	-
Current Portion of Long-Term Debt	-	-	-	-	0.97
Current Unearned Revenue	-	5.07	2.45	2.66	3.72
Other Current Liabilities	40.35	0.35	0.15	4.26	0.56
Total Current Liabilities	79.32	58.26	45.74	48.37	37.63
Long-Term Debt	-	1.54	2.67	3.7	4.58
Pension & Post-Retirement Benefits	-	3.98	2.42	3.64	4.99
Other Long-Term Liabilities	7.21	3.82	3.84	0.45	2.75
Total Liabilities	86.53	67.59	54.67	56.16	49.95
Common Stock	29.04	29.04	29.04	29.04	29.04
Additional Paid-In Capital	-	23.1	23.1	23.1	23.1
Retained Earnings	-	220.41	204.94	173.94	142
Comprehensive Income & Other	276.95	0.85	0.85	0.85	0.85
Shareholders' Equity	305.99	273.4	257.92	226.92	194.98
Total Liabilities & Equity	392.51	340.99	312.59	283.08	244.93
Total Debt	1.54	2.67	3.7	4.64	5.55
Net Cash (Debt)	142.59	99.22	104.1	108.5	102.64
Net Cash Growth	43.71%	-4.69%	-4.06%	5.71%	-12.17%
Net Cash Per Share	49.09	34.17	35.85	37.36	35.35
Filing Date Shares Outstanding	2.89	2.9	2.9	2.9	2.9
Total Common Shares Outstanding	2.89	2.9	2.9	2.9	2.9
Working Capital	134.14	93.49	111.02	111.87	101.38
Book Value Per Share	105.92	94.15	88.82	78.14	67.15
Tangible Book Value	305.6	272.41	256.36	224.56	192.68
Tangible Book Value Per Share	105.79	93.81	88.28	77.33	66.35
Buildings	-	19.2	19.2	19.2	19.2
Machinery	-	22.26	21.31	20.53	18.37