LS Industries 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	30.42	0.33	0.28	0.26	0.35	0.65
Cash & Short-Term Investments	30.42	0.33	0.28	0.26	0.35	0.65
Cash Growth	-6.07%	18.19%	8.24%	-26.33%	-46.54%	-59.30%
Accounts Receivable	121.56	109.96	720.18	722.24	882.34	887.52
Other Receivables	0.04	4.39	-	-	-	-
Receivables	121.59	114.35	720.18	722.24	889.88	895.26
Inventory	4.21	-	22.24	22.24	22.27	22.34
Prepaid Expenses	-	-	0.23	0.23	-	-
Other Current Assets	9.31	36.38	61.16	33.16	31.81	30.89
Total Current Assets	165.52	151.06	804.09	778.13	944.31	949.15
Property, Plant & Equipment	12.34	9.62	138.71	141.27	144.65	150.1
Long-Term Investments	-	-	-	0.09	66.8	66.8
Long-Term Deferred Tax Assets	6.01	6.01	-	-	-	-
Other Long-Term Assets	1.66	1.69	3.82	4.21	4.19	4.14
Total Assets	425.53	408.37	946.63	923.7	1,160	1,170
Accounts Payable	20.61	1.04	119.72	92.94	241.41	231.36
Accrued Expenses	-	1.37	9.35	9.23	12.31	15.69
Other Current Liabilities	4.94	0.34	195.06	168.61	168.22	168.22
Total Current Liabilities	25.55	2.75	324.13	270.77	421.94	415.27
Long-Term Deferred Tax Liabilities	-	-	11.4	8.67	5.43	1.94
Total Liabilities	25.55	2.75	335.53	279.44	427.37	417.21
Common Stock	848.82	848.82	848.82	848.82	848.82	848.82
Additional Paid-In Capital	-	184.32	184.32	184.32	184.32	184.32
Retained Earnings	-	-637.35	-431.88	-398.7	-310.4	-280.17
Comprehensive Income & Other	-448.84	9.83	9.83	9.83	9.83	-
Shareholders' Equity	399.98	405.62	611.09	644.27	732.57	752.97
Total Liabilities & Equity	425.53	408.37	946.63	923.7	1,160	1,170
Net Cash (Debt)	30.42	0.33	0.28	0.26	0.35	0.65
Net Cash Growth	-6.07%	18.19%	8.24%	-26.33%	-46.54%	-59.30%
Net Cash Per Share	0.04	0.00	0.00	0.00	0.00	0.00
Filing Date Shares Outstanding	665.5	848.82	848.82	848.82	848.82	848.82
Total Common Shares Outstanding	665.5	848.82	848.82	848.82	848.82	848.82
Working Capital	139.98	148.31	479.96	507.36	522.37	533.88
Book Value Per Share	0.60	0.48	0.72	0.76	0.86	0.89
Tangible Book Value	399.98	405.62	611.09	644.27	732.57	752.97
Tangible Book Value Per Share	0.60	0.48	0.72	0.76	0.86	0.89
Buildings	-	-	148.83	148.83	148.83	148.83
Machinery	-	91.01	90.95	90.95	103.9	139.27

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