Viyash Scientific 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	-	626.6	648.1	415.74	574.96	537.44
Short-Term Investments	-	4.18	1.12	0.46	1.38	0.65
Trading Asset Securities	-	-	25.01	-	12.99	55.9
Cash & Short-Term Investments	709	630.78	674.23	416.2	589.33	593.99
Cash Growth	-4.52%	-6.44%	62.00%	-29.38%	-0.78%	-45.14%
Accounts Receivable	-	3,632	3,356	3,410	3,292	3,461
Other Receivables	-	10.74	16.92	4.47	7.07	102.45
Receivables	-	3,645	3,375	3,417	3,302	3,566
Inventory	-	3,853	3,462	3,461	3,480	2,644
Prepaid Expenses	-	69.74	66.96	61.69	59.1	56.42
Other Current Assets	-	539.12	650.41	542.64	401.63	276.15
Total Current Assets	-	8,737	8,229	7,899	7,832	7,136
Property, Plant & Equipment	-	2,994	3,112	3,521	3,263	3,479
Long-Term Investments	-	0.05	0.05	0.05	367.91	769.39
Goodwill	-	2,488	2,349	2,400	1,808	1,742
Other Intangible Assets	-	534.44	617.21	684.23	690.38	443.91
Long-Term Deferred Tax Assets	-	1,027	783.55	453.62	291.98	205.07
Other Long-Term Assets	-	238.23	312.88	332.77	257.29	150.8
Total Assets	-	16,019	15,404	15,291	14,510	13,926
Accounts Payable	-	2,567	2,512	2,443	2,580	2,269
Accrued Expenses	-	138.7	80.7	60	72.08	54.12
Short-Term Debt	-	1,609	2,459	1,821	1,595	1,029
Current Portion of Long-Term Debt	-	116.24	626.92	657.01	328.93	280.86
Current Portion of Leases	-	85.6	73.17	87.27	81.57	68.9
Current Income Taxes Payable	-	118.62	33.43	63.41	82.34	226.55
Current Unearned Revenue	-	-	100.6	-	-	-
Other Current Liabilities	-	415	384.25	455.6	380.41	671.59
Total Current Liabilities	-	5,050	6,270	5,588	5,121	4,600
Long-Term Debt	-	2,739	1,427	1,501	1,225	937.06
Long-Term Leases	-	263.07	290.97	369.7	418.52	453.97
Pension & Post-Retirement Benefits	-	80.43	65.45	74.68	56.89	64.39
Long-Term Deferred Tax Liabilities	-	37.4	68.73	122.53	157.7	69.3
Other Long-Term Liabilities	-	146.11	152.01	143.76	129.8	37.54
Total Liabilities	-	8,316	8,274	7,799	7,109	6,162
Common Stock	-	500.6	498.86	498.86	496.74	496.74
Additional Paid-In Capital	-	9,204	9,003	9,003	8,743	8,727
Retained Earnings	-	1,499	1,202	1,230	1,119	827.35
Treasury Stock	-	-24.72	-24.72	-57.71	-57.71	-89.43
Comprehensive Income & Other	-	-4,134	-4,114	-3,686	-3,380	-2,685
Total Common Equity	8,091	7,045	6,566	6,988	6,921	7,277
Minority Interest	-	658.88	563.99	504.12	480.06	486.65
Shareholders' Equity	8,865	7,704	7,130	7,492	7,401	7,763
Total Liabilities & Equity	-	16,019	15,404	15,291	14,510	13,926
Total Debt	4,903	4,812	4,877	4,436	3,649	2,770
Net Cash (Debt)	-4,194	-4,182	-4,203	-4,020	-3,060	-2,176
Net Cash Per Share	-16.44	-16.32	-16.82	-16.18	-12.20	-8.78
Filing Date Shares Outstanding	431.91	249.89	249.02	248.47	247.41	246.88
Total Common Shares Outstanding	431.91	249.89	249.02	248.47	247.41	246.88
Working Capital	-	3,687	1,959	2,311	2,711	2,536
Book Value Per Share	32.38	28.19	26.37	28.12	27.97	29.47
Tangible Book Value	4,787	4,022	3,599	3,903	4,423	5,091
Tangible Book Value Per Share	19.16	16.10	14.45	15.71	17.88	20.62
Land	-	84.91	92.1	94.77	85.13	89.43
Buildings	-	1,324	1,309	1,225	1,095	1,074
Machinery	-	3,670	3,511	3,260	2,789	2,478
Construction In Progress	-	150.79	110.81	513.87	88.13	287.83
Leasehold Improvements	-	16.77	14.97	10.23	5.18	3.35

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