Arshiya Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021	Mar '20 Mar 31, 2020
Cash & Equivalents	142.33	98.79	79.9	91.52	91.62
Cash & Short-Term Investments	142.33	98.79	79.9	91.52	91.62
Cash Growth	44.07%	23.64%	-12.70%	-0.11%	-7.51%
Accounts Receivable	253.6	315.28	638.59	531.8	486.17
Other Receivables	-	-	353.66	269.75	303.76
Receivables	276.89	315.28	1,025	801.55	820.73
Inventory	1,651	1,254	1,254	1,254	1,254
Prepaid Expenses	-	-	6.09	10.78	10.5
Other Current Assets	2,244	2,682	1,275	2,494	2,025
Total Current Assets	4,314	4,350	3,639	4,652	4,201
Property, Plant & Equipment	20,943	13,096	14,848	14,350	26,018
Goodwill	2.04	1.92	1.92	2.04	1.92
Other Intangible Assets	1.41	3.01	17.4	57.49	339.02
Other Long-Term Assets	470.2	641.93	389.34	334.12	468
Total Assets	25,730	18,092	19,036	19,428	31,061
Accounts Payable	386.74	233.8	220.54	195.81	284.44
Accrued Expenses	3.8	1.59	4,354	6,445	7,924
Short-Term Debt	-	-	29.87	289.02	1,249
Current Portion of Long-Term Debt	17,600	9,006	6,827	6,328	6,070
Current Portion of Leases	246.38	722.81	633.74	448.28	514.95
Current Unearned Revenue	-	-	5.54	7.63	49.63
Other Current Liabilities	38,340	5,622	408.11	1,143	1,048
Total Current Liabilities	56,577	15,586	12,479	14,856	17,140
Long-Term Debt	-	-	1,838	4,549	11,021
Long-Term Leases	635.76	757.53	1,497	1,035	1,393
Long-Term Unearned Revenue	35.87	48.85	0.29	6.44	127.78
Pension & Post-Retirement Benefits	-	-	8.76	7.79	12.94
Other Long-Term Liabilities	126.9	122.63	89.94	123.2	19.76
Total Liabilities	57,376	16,515	15,914	20,579	29,714
Common Stock	526.95	526.95	524.55	524.55	516.15
Additional Paid-In Capital	-	-	6,070	6,070	23,740
Retained Earnings	-	-	-3,520	-7,758	-23,048
Comprehensive Income & Other	-32,292	1,051	47.4	12.64	86.23
Total Common Equity	-31,766	1,577	3,122	-1,151	1,294
Minority Interest	-	-	-	-	51.91
Shareholders' Equity	-31,646	1,577	3,122	-1,151	1,346
Total Liabilities & Equity	25,730	18,092	19,036	19,428	31,061
Total Debt	18,482	10,486	10,826	12,650	20,247
Net Cash (Debt)	-18,340	-10,387	-10,747	-12,558	-20,156
Net Cash Per Share	-69.61	-39.54	-40.51	-48.55	-81.58
Filing Date Shares Outstanding	263.47	263.7	262.28	262.28	258.08
Total Common Shares Outstanding	263.47	263.7	262.28	262.28	258.08
Working Capital	-52,264	-11,236	-8,840	-10,205	-12,938
Book Value Per Share	-120.57	5.98	11.90	-4.39	5.02
Tangible Book Value	-31,769	1,573	3,103	-1,210	953.41
Tangible Book Value Per Share	-120.58	5.96	11.83	-4.61	3.69
Land	-	-	8,847	8,847	13,106
Buildings	-	-	4,688	4,688	9,091
Machinery	-	-	751.65	745.81	3,968
Construction In Progress	-	-	22.14	13.5	-
Leasehold Improvements	-	-	4.26	-	16.12

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