Nirav Commercials 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	0.4	0.87	2.02	17.4	2.71
Short-Term Investments	-	7.87	7.33	66.95	30.06
Cash & Short-Term Investments	0.4	8.74	9.35	84.35	32.76
Cash Growth	-95.43%	-6.46%	-88.92%	157.44%	256.71%
Accounts Receivable	-	16.1	10.62	22.9	11.29
Receivables	50.5	41.25	30.64	43.22	78.47
Inventory	-	26.64	21.84	24.7	21.09
Prepaid Expenses	-	0.12	0.1	0.03	0.07
Other Current Assets	-	0.3	6.34	31.66	26.99
Total Current Assets	50.9	77.05	68.26	183.96	159.38
Property, Plant & Equipment	2.8	7.97	6.16	3	3.28
Long-Term Investments	262.6	248.77	242.09	123.41	134.09
Other Long-Term Assets	0.5	2.19	2.04	1.15	1.62
Total Assets	316.8	335.97	318.55	311.52	298.36
Accounts Payable	-	3.64	1.81	9.99	1.72
Accrued Expenses	-	2.62	1.74	1.63	2.36
Short-Term Debt	-	4.71	-	-	-
Current Income Taxes Payable	-	-	-	1.44	0.45
Other Current Liabilities	1.5	11.06	12.67	5.97	8.3
Total Current Liabilities	1.5	22.03	16.21	19.03	12.83
Long-Term Deferred Tax Liabilities	1.4	1.27	0.59	0.26	0.28
Other Long-Term Liabilities	-	7.93	3.04	0.95	-
Total Liabilities	2.9	31.23	19.84	20.25	13.11
Common Stock	3.9	3.92	3.92	3.92	3.92
Retained Earnings	-	249.91	249.59	247.35	241.33
Comprehensive Income & Other	310	50.91	45.2	40	40
Shareholders' Equity	313.9	304.75	298.71	291.27	285.25
Total Liabilities & Equity	316.8	335.97	318.55	311.52	298.36
Total Debt	-	4.71	-	-	-
Net Cash (Debt)	0.4	4.04	9.35	84.35	32.76
Net Cash Growth	-90.09%	-56.83%	-88.92%	157.44%	256.71%
Net Cash Per Share	1.03	10.30	23.85	215.17	83.58
Filing Date Shares Outstanding	0.39	0.39	0.39	0.39	0.39
Total Common Shares Outstanding	0.39	0.39	0.39	0.39	0.39
Working Capital	49.4	55.02	52.04	164.93	146.55
Book Value Per Share	804.82	777.41	762.02	743.03	727.67
Tangible Book Value	313.9	304.75	298.71	291.27	285.25
Tangible Book Value Per Share	804.82	777.41	762.02	743.03	727.67
Land	-	0.23	0.23	0.23	0.23
Buildings	-	5.82	5.82	4.45	4.45
Machinery	-	14.61	15.07	12.09	11.94