Photon Capital Advisors 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	200.62	3.67	1.45	2.26	45.27
Short-Term Investments	-	32.65	37.36	39.9	0.08
Cash & Short-Term Investments	200.62	36.32	38.81	42.16	45.36
Cash Growth	452.42%	-6.41%	-7.95%	-7.05%	332.86%
Accounts Receivable	-	0.17	0.26	-	-
Other Receivables	-	0.24	0.25	0.6	0.37
Receivables	65	0.42	0.51	0.6	0.37
Prepaid Expenses	-	0.02	0.01	0.01	-
Other Current Assets	0.02	0.02	0.2	0.16	0.06
Total Current Assets	265.64	36.77	39.52	42.93	45.78
Property, Plant & Equipment	0.15	0.42	0.69	0.17	0.18
Long-Term Investments	1.42	27.11	28.91	22.87	23.61
Long-Term Deferred Tax Assets	10.72	11.65	14.11	36.62	36.83
Other Long-Term Assets	0.08	0.09	0.09	0.09	0.09
Total Assets	278.01	76.03	83.31	102.67	106.48
Accrued Expenses	-	0.4	0.34	0.33	0.35
Current Portion of Leases	-	0.29	0.26	-	-
Current Income Taxes Payable	0.69	-	-	-	-
Other Current Liabilities	0.42	-	-	-	-
Total Current Liabilities	1.11	0.69	0.61	0.33	0.35
Long-Term Leases	-	-	0.29	-	-
Other Long-Term Liabilities	-	-	-	-0	0.01
Total Liabilities	1.11	0.69	0.9	0.32	0.36
Common Stock	27.21	15.14	15.14	15.14	15.14
Retained Earnings	-	61.5	68.37	91.74	95.53
Comprehensive Income & Other	249.69	-1.3	-1.09	-4.54	-4.55
Total Common Equity	276.9	75.34	82.41	102.35	106.11
Shareholders' Equity	276.9	75.34	82.41	102.35	106.11
Total Liabilities & Equity	278.01	76.03	83.31	102.67	106.48
Total Debt	-	0.29	0.55	-	-
Net Cash (Debt)	200.62	36.02	38.25	42.16	45.36
Net Cash Growth	456.92%	-5.83%	-9.26%	-7.05%	332.86%
Net Cash Per Share	116.02	23.79	25.26	27.84	29.96
Filing Date Shares Outstanding	1.66	1.51	1.51	1.51	1.51
Total Common Shares Outstanding	1.66	1.51	1.51	1.51	1.51
Working Capital	264.53	36.08	38.92	42.6	45.43
Book Value Per Share	166.80	49.77	54.45	67.61	70.10
Tangible Book Value	276.9	75.34	82.41	102.35	106.11
Tangible Book Value Per Share	166.80	49.77	54.45	67.61	70.10
Machinery	-	0.79	0.79	0.79	0.79