Viyash Scientific Limited (BOM:512529)

Viyash Scientific Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	708.3	626.6	648.1	415.74	574.96	537.44
Short-Term Investments	0.7	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	4,231	3,632	3,356	3,410	3,292	3,461
Other Receivables	-	10.74	16.92	4.47	7.07	102.45
Receivables	4,233	3,645	3,375	3,417	3,302	3,566
Inventory	4,181	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	489.4	539.12	650.41	542.64	401.63	276.15
Total Current Assets	9,612	8,737	8,229	7,899	7,832	7,136
Property, Plant & Equipment	3,024	2,994	3,112	3,521	3,263	3,479
Long-Term Investments	0.1	0.05	0.05	0.05	367.91	769.39
Goodwill	2,747	2,488	2,349	2,400	1,808	1,742
Other Intangible Assets	557.2	534.44	617.21	684.23	690.38	443.91
Long-Term Deferred Tax Assets	1,093	1,027	783.55	453.62	291.98	205.07
Other Long-Term Assets	228	238.23	312.88	332.77	257.29	150.8
Total Assets	17,261	16,019	15,404	15,291	14,510	13,926
Accounts Payable	2,274	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	1,742	116.24	626.92	657.01	328.93	280.86
Current Portion of Leases	99.7	85.6	73.17	87.27	81.57	68.9
Current Income Taxes Payable	158.7	118.62	33.43	63.41	82.34	226.55
Current Unearned Revenue	-	-	100.6	-	-	-
Other Current Liabilities	768.7	415	384.25	455.6	380.41	671.59
Total Current Liabilities	5,044	5,050	6,270	5,588	5,121	4,600
Long-Term Debt	2,814	2,739	1,427	1,501	1,225	937.06
Long-Term Leases	246.9	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	37.5	37.4	68.73	122.53	157.7	69.3
Other Long-Term Liabilities	253.9	146.11	152.01	143.76	129.8	37.54
Total Liabilities	8,396	8,316	8,274	7,799	7,109	6,162
Common Stock	503.3	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	7,587	-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	774.6	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	17,261	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	-16.32	-16.32	-16.82	-16.18	-12.20	-8.78
Filing Date Shares Outstanding	249.83	249.89	249.02	248.47	247.41	246.88
Total Common Shares Outstanding	249.83	249.89	249.02	248.47	247.41	246.88
Working Capital	4,569	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.