Vishnu Chemicals 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	-	28.12	23.61	6.56	3.35	3.24
Short-Term Investments	-	-	118.41	200.39	24.64	7.23
Cash & Short-Term Investments	1,498	28.12	142.01	206.96	27.99	10.47
Cash Growth	49.65%	-80.20%	-31.38%	639.37%	167.29%	-73.13%
Accounts Receivable	-	2,940	2,298	1,809	1,908	1,157
Other Receivables	-	12.03	8.77	4.2	16.22	3.62
Receivables	-	2,952	2,307	1,813	1,925	1,161
Inventory	-	4,031	3,169	2,074	1,678	1,907
Prepaid Expenses	-	82.87	29.87	44.21	53.92	10.23
Other Current Assets	-	1,284	903.42	543.34	491.52	402.11
Total Current Assets	-	8,377	6,552	4,682	4,176	3,491
Property, Plant & Equipment	-	7,694	6,473	5,626	4,687	4,114
Long-Term Investments	-	3.12	2.97	2.33	2.25	2.87
Goodwill	-	-	9.16	-	-	-
Other Intangible Assets	-	13.45	21.19	0.1	0.04	0.02
Other Long-Term Assets	-	250.51	196.38	198.5	284.73	120.69
Total Assets	-	16,339	13,254	10,509	9,149	7,729
Accounts Payable	-	2,866	2,267	1,767	1,715	1,370
Accrued Expenses	-	42.59	31.73	27.38	30.51	34.59
Short-Term Debt	-	1,623	1,375	1,139	1,232	1,313
Current Portion of Long-Term Debt	-	178.74	172.5	386.82	303.44	268.5
Current Portion of Leases	-	27.59	57.86	48.42	40.97	24.38
Current Income Taxes Payable	-	67.55	140.99	136.04	169.51	95.75
Current Unearned Revenue	-	-	-	-	41	21
Other Current Liabilities	-	114.59	113.96	165.03	167.46	149.71
Total Current Liabilities	-	4,920	4,159	3,669	3,700	3,277
Long-Term Debt	-	1,580	1,514	2,207	2,044	1,733
Long-Term Leases	-	14.08	35.49	12.83	27.89	16.45
Pension & Post-Retirement Benefits	-	12.05	14.51	5.96	26.76	40.03
Long-Term Deferred Tax Liabilities	-	542.89	517.32	470.2	429.78	367.06
Other Long-Term Liabilities	-	2.07	2.07	-	152.38	333.82
Total Liabilities	-	7,071	6,243	6,366	6,380	5,767
Common Stock	-	134.63	131.05	119.46	119.46	119.46
Additional Paid-In Capital	-	2,721	1,958	-	-	-
Retained Earnings	-	6,016	4,769	3,785	2,443	1,641
Comprehensive Income & Other	-	396.11	153.25	239.66	206.4	201.06
Total Common Equity	10,004	9,268	7,012	4,144	2,769	1,961
Shareholders' Equity	10,004	9,268	7,012	4,144	2,769	1,961
Total Liabilities & Equity	-	16,339	13,254	10,509	9,149	7,729
Total Debt	4,183	3,423	3,155	3,794	3,648	3,355
Net Cash (Debt)	-2,685	-3,395	-3,013	-3,587	-3,620	-3,345
Net Cash Per Share	-39.97	-51.55	-47.37	-60.05	-60.61	-56.00
Filing Date Shares Outstanding	67.25	67.32	65.53	59.73	59.73	59.73
Total Common Shares Outstanding	67.25	67.32	65.53	59.73	59.73	59.73
Working Capital	-	3,457	2,393	1,013	475.98	213.57
Book Value Per Share	148.46	137.68	107.00	69.37	46.35	32.84
Tangible Book Value	9,823	9,254	6,981	4,144	2,769	1,961
Tangible Book Value Per Share	145.77	137.48	106.54	69.37	46.35	32.84
Land	-	216.39	172.51	170.44	120.04	112.74
Buildings	-	1,901	1,628	1,282	1,249	1,107
Machinery	-	8,423	7,643	5,882	5,699	4,938
Construction In Progress	-	690.77	158.04	979.61	54.14	239.64

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