KS Smart Technologies Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025
Cash & Equivalents	1,257	80.96
Cash & Short-Term Investments	1,257	80.96
Cash Growth	1453.02%	-
Accounts Receivable	6,929	3,405
Other Receivables	-	59.07
Receivables	6,929	3,464
Other Current Assets	4,397	1,873
Total Current Assets	12,584	5,418
Property, Plant & Equipment	680.92	721.97
Long-Term Accounts Receivable	-	20.15
Long-Term Deferred Tax Assets	32.36	11.43
Other Long-Term Assets	4,041	2,900
Total Assets	17,338	9,072
Accounts Payable	8,611	5,028
Current Portion of Long-Term Debt	1,521	723.14
Current Portion of Leases	1.2	3.34
Current Income Taxes Payable	192.8	0.39
Other Current Liabilities	3,542	1,961
Total Current Liabilities	13,869	7,716
Long-Term Debt	502.97	807.84
Long-Term Leases	-	1.42
Other Long-Term Liabilities	16.93	93.89
Total Liabilities	14,388	8,619
Common Stock	1,158	0.1
Comprehensive Income & Other	1,793	453.15
Total Common Equity	2,951	453.25
Minority Interest	-1.77	0.13
Shareholders' Equity	2,949	453.38
Total Liabilities & Equity	17,338	9,072
Total Debt	2,025	1,536
Net Cash (Debt)	-768.05	-1,455
Net Cash Per Share	-9.45	-29.82
Filing Date Shares Outstanding	116.08	48.79
Total Common Shares Outstanding	116.08	48.79
Working Capital	-1,285	-2,297
Book Value Per Share	25.42	9.29
Tangible Book Value	2,951	453.25
Tangible Book Value Per Share	25.42	9.29