W.S. Industries (India) Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun '26 Jun 30, 2026	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	-	1,083	332.7	385.8	27.48	225.76
Short-Term Investments	-	-	99	88.4	13.72	0.48
Cash & Short-Term Investments	1,083	1,083	431.7	474.2	41.2	226.24
Cash Growth	225.43%	150.80%	-8.96%	1050.97%	-81.79%	9096.75%
Accounts Receivable	-	583.7	1,190	876.7	873.95	1.47
Other Receivables	-	-	8.5	3.1	11.69	0.26
Receivables	-	583.7	1,198	879.8	885.64	1.73
Inventory	-	20.5	108.4	187.7	35.32	-
Prepaid Expenses	-	-	1.6	2	0.38	0.98
Other Current Assets	-	724.7	278.2	132.3	43.79	586.28
Total Current Assets	-	2,412	2,018	1,676	1,006	815.23
Property, Plant & Equipment	-	64.8	94.9	56.7	5.25	0.2
Long-Term Investments	-	-	-	-	1	-
Long-Term Deferred Tax Assets	-	48.6	55.8	106.1	-	-
Other Long-Term Assets	-	2,877	1,919	1,654	1,378	0.11
Total Assets	-	5,402	4,088	3,492	2,391	815.54
Accounts Payable	-	146.4	256.6	454.8	269.31	104.96
Accrued Expenses	-	0.5	78.2	38.8	32.4	22.99
Short-Term Debt	-	-	127.5	227.5	287.5	127.5
Current Portion of Long-Term Debt	-	160.9	127.2	6.5	-	391.14
Current Portion of Leases	-	4.5	4.5	4.5	-	-
Current Unearned Revenue	-	-	6.9	49.7	239.21	-
Other Current Liabilities	-	471.4	718.1	643.6	547.29	45.3
Total Current Liabilities	-	783.7	1,319	1,425	1,376	691.89
Long-Term Debt	-	498.6	589.1	473.8	355	355
Long-Term Leases	-	21.2	22.9	24.3	-	-
Pension & Post-Retirement Benefits	-	-	2.4	2.4	0.77	-
Other Long-Term Liabilities	-	152	170.3	192.2	9.22	0.21
Total Liabilities	-	1,456	2,104	2,118	1,741	1,047
Common Stock	-	759	633.8	503.3	418.02	262.61
Additional Paid-In Capital	-	-	1,529	854	662.16	180.5
Retained Earnings	-	-	-5,114	-4,939	-5,407	-5,604
Comprehensive Income & Other	-	3,192	4,936	4,956	4,977	4,930
Total Common Equity	3,951	3,951	1,985	1,374	650.11	-231.56
Minority Interest	-	-4.6	-0.8	-	-	-
Shareholders' Equity	3,947	3,947	1,984	1,374	650.11	-231.56
Total Liabilities & Equity	-	5,402	4,088	3,492	2,391	815.54
Total Debt	685.2	685.2	871.2	736.6	642.5	873.64
Net Cash (Debt)	397.5	397.5	-439.5	-262.4	-601.3	-647.4
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	4.58	4.74	-7.30	-5.29	-18.08	-24.65
Filing Date Shares Outstanding	80	68.21	63.38	50.33	44.9	30.89
Total Common Shares Outstanding	80	68.21	63.38	50.33	41.8	26.26
Working Capital	-	1,628	699.3	250.6	-369.38	123.34
Book Value Per Share	57.93	57.93	31.31	27.31	15.55	-8.82
Tangible Book Value	3,951	3,951	1,985	1,374	650.11	-231.56
Tangible Book Value Per Share	57.93	57.93	31.31	27.31	15.55	-8.82
Machinery	-	-	65.5	36.4	8.13	1.1
Construction In Progress	-	-	28.8	-	-	-
Order Backlog	-	-	1,250	-	-	-