Ind Agiv Commerce Limited (BOM:517077)

Ind Agiv Commerce 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	2.73	6.08	5.74	11.39	1.27	4.68
Short-Term Investments	-	-	23.42	23.4	22.49	4.39
Cash & Short-Term Investments	2.73	6.08	29.16	34.78	23.75	9.07
Cash Growth	-53.71%	-79.15%	-16.17%	46.43%	161.96%	4.08%
Accounts Receivable	86.81	96.65	101.05	83.75	31.61	45.71
Other Receivables	-	-	1.74	0.15	0.15	0.15
Receivables	100.56	110.24	114.42	111.47	32.39	49.1
Inventory	8.36	20.74	22.54	16.38	93.98	98.49
Prepaid Expenses	-	0.45	0.45	-	0.19	0.28
Other Current Assets	75.54	70.44	72.02	44.13	10.78	11.68
Total Current Assets	187.18	207.96	238.59	206.77	161.09	168.62
Property, Plant & Equipment	0.37	0.43	0.43	0.55	0.75	60.93
Long-Term Investments	3.01	3.01	3.01	3.01	3.01	-
Goodwill	-	-	-	-	-	3.01
Other Intangible Assets	81.99	81.99	81.99	77.25	0.02	0.04
Other Long-Term Assets	9.14	9.78	10	12.09	5.69	9.25
Total Assets	281.68	303.15	334	299.67	170.56	241.85
Accounts Payable	62.33	75.58	70.86	65.88	10.96	21.43
Accrued Expenses	-	1.13	0.11	-	1.63	0.72
Short-Term Debt	-	-	32.36	26.15	24.98	81.03
Current Income Taxes Payable	-	5.55	6.56	-	6.67	2.57
Other Current Liabilities	68.9	67.87	65.22	25.06	20.19	16.96
Total Current Liabilities	131.23	150.12	175.11	117.09	64.43	122.71
Long-Term Debt	77.07	75.79	82.75	94.17	32.23	39.7
Pension & Post-Retirement Benefits	0.17	0.14	0.14	0.25	1.93	2.5
Long-Term Deferred Tax Liabilities	1.89	1.89	1.89	1.33	1.94	2.05
Other Long-Term Liabilities	142.49	142.29	122.22	103.35	57.62	41.3
Total Liabilities	352.84	370.24	382.11	316.2	158.14	208.27
Common Stock	10	10	10	10	10	10
Retained Earnings	-	-	-	-34.92	-5.97	-6.59
Comprehensive Income & Other	-81.17	-77.08	-58.1	1.39	1.39	23.17
Total Common Equity	-71.17	-67.08	-48.1	-23.52	5.42	26.58
Shareholders' Equity	-71.17	-67.08	-48.1	-16.52	12.42	33.58
Total Liabilities & Equity	281.68	303.15	334	299.67	170.56	241.85
Total Debt	77.07	75.79	115.1	120.32	57.21	120.74
Net Cash (Debt)	-74.33	-69.71	-85.95	-85.54	-33.46	-111.67
Net Cash Per Share	-72.27	-67.71	-84.90	-85.54	-33.29	-111.69
Filing Date Shares Outstanding	1	1	1	1	1	1
Total Common Shares Outstanding	1	1	1	1	1	1
Working Capital	55.95	57.84	63.48	89.68	96.67	45.91
Book Value Per Share	-71.00	-67.08	-48.10	-23.52	5.42	26.58
Tangible Book Value	-153.15	-149.07	-130.09	-100.77	5.4	23.53
Tangible Book Value Per Share	-152.80	-149.07	-130.09	-100.77	5.40	23.53
Land	-	-	-	-	-	1.45
Buildings	-	-	-	-	-	66.5
Machinery	-	5.74	-	5.29	-	5.3

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