WSFx Global Pay 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	-	46.39	6.68	21.62	130.77	122.1
Short-Term Investments	-	248.77	268.41	149.91	89.75	59.53
Cash & Short-Term Investments	980.28	295.16	275.09	171.53	220.52	181.63
Cash Growth	155.15%	7.30%	60.37%	-22.21%	21.41%	-32.86%
Accounts Receivable	-	239.84	176.83	213.66	106.25	79.26
Other Receivables	-	45.76	17.74	14.91	21.62	18.87
Receivables	-	285.6	194.57	228.57	127.87	98.14
Inventory	-	46.45	24.94	20.84	7.6	6.5
Prepaid Expenses	-	17.65	13.72	2.58	3.34	3.83
Other Current Assets	-	78.11	19.87	7.51	26	25.96
Total Current Assets	-	722.97	528.19	431.03	385.33	316.05
Property, Plant & Equipment	-	111.9	35.56	23.7	31.34	9.6
Long-Term Investments	-	3.12	2.89	72.37	8.08	23.42
Other Intangible Assets	-	49.81	45.07	44.02	46.15	51.41
Long-Term Deferred Tax Assets	-	20.17	52.19	52.19	49.5	29.82
Other Long-Term Assets	-	59.12	80.46	70.1	32.13	35.17
Total Assets	-	967.09	744.35	693.41	552.53	465.49
Accounts Payable	-	293.09	175.92	115.83	61.16	23.13
Accrued Expenses	-	79.22	59.09	79.25	36.65	11.96
Short-Term Debt	-	31.48	13.75	121.59	120.39	100.97
Current Portion of Leases	-	21.49	15.26	8.8	8.2	-
Other Current Liabilities	-	70.28	118.04	62.25	46.84	26.62
Total Current Liabilities	-	495.56	382.06	387.71	273.23	162.68
Long-Term Leases	-	86.41	17.4	12.25	18.49	-
Pension & Post-Retirement Benefits	-	10.46	8.19	7.71	8.01	5.26
Other Long-Term Liabilities	-	11.32	11.26	11.19	0.77	0.45
Total Liabilities	-	603.74	418.91	418.86	300.51	168.39
Common Stock	-	123.39	118.65	115.72	115.72	115.72
Additional Paid-In Capital	-	22.39	9.48	1.49	0.01	0.01
Retained Earnings	-	201.14	182.67	142.94	131.26	174.37
Comprehensive Income & Other	-	16.43	14.65	14.4	5.03	7
Shareholders' Equity	389.02	363.34	325.44	274.55	252.02	297.1
Total Liabilities & Equity	-	967.09	744.35	693.41	552.53	465.49
Total Debt	101.77	139.38	46.4	142.64	147.08	100.97
Net Cash (Debt)	878.51	155.79	228.69	28.9	73.44	80.66
Net Cash Growth	185.25%	-31.88%	691.42%	-60.65%	-8.95%	-54.95%
Net Cash Per Share	70.95	12.52	18.58	2.49	6.33	6.95
Filing Date Shares Outstanding	12.42	12.34	11.86	11.57	11.6	11.57
Total Common Shares Outstanding	12.42	12.34	11.86	11.57	11.6	11.57
Working Capital	-	227.41	146.13	43.31	112.1	153.37
Book Value Per Share	31.38	29.45	27.43	23.73	21.73	25.67
Tangible Book Value	332.77	313.53	280.38	230.53	205.87	245.69
Tangible Book Value Per Share	26.85	25.41	23.63	19.92	17.75	21.23
Machinery	-	21.12	18.43	16.57	21.74	21.34

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