Fine-Line Circuits 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	Sep '25 Sep 30, 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	20.39	9.18	6.51	16.11	19.53	22.52
Short-Term Investments	0.5	0.5	0.5	20.5	-	-
Cash & Short-Term Investments	20.89	9.68	7.01	36.61	19.53	22.52
Cash Growth	38.59%	38.12%	-80.85%	87.43%	-13.25%	2.76%
Receivables	48.53	43.51	46.72	41.84	47.58	31.27
Inventory	79.5	75.73	84.54	64.64	54.65	52.76
Prepaid Expenses	-	1	0.55	1.26	0.63	1.63
Other Current Assets	16.84	8.87	5.81	6	6.84	8.69
Total Current Assets	165.77	138.8	144.63	150.35	129.24	116.87
Property, Plant & Equipment	36	31.77	25.85	25.61	26.68	25.93
Long-Term Investments	-	-	-	-	0.5	0.5
Other Intangible Assets	0.66	1.3	2.57	3.85	0.03	0.04
Long-Term Deferred Tax Assets	1.4	1.36	1.49	1.45	1.33	1.65
Other Long-Term Assets	5.51	5.29	4.91	3.67	3.43	4.89
Total Assets	209.34	178.51	179.45	184.92	161.2	149.88
Accounts Payable	47.95	28.62	29.88	21.94	30.09	22.27
Accrued Expenses	-	3.03	3.18	14.2	11.19	11.81
Short-Term Debt	-	34.61	14.64	63.16	36.28	39.77
Current Portion of Long-Term Debt	45.18	3.4	45.7	-	-	0.56
Other Current Liabilities	6.29	0.64	0.63	0.46	0.37	0.65
Total Current Liabilities	99.42	70.3	94.02	99.77	77.94	75.06
Long-Term Debt	20	20	-	-	-	-
Other Long-Term Liabilities	-	-	-	-	0	0
Total Liabilities	119.42	90.3	94.02	99.77	77.94	75.06
Common Stock	48.27	48.08	48.08	48.08	48.08	48.08
Additional Paid-In Capital	-	2.03	2.03	2.03	2.03	2.03
Retained Earnings	-	27.47	25.5	24.43	23.71	14.91
Comprehensive Income & Other	41.66	10.63	9.83	10.63	9.45	9.8
Shareholders' Equity	89.92	88.21	85.43	85.16	83.26	74.82
Total Liabilities & Equity	209.34	178.51	179.45	184.92	161.2	149.88
Total Debt	65.18	58.01	60.34	63.16	36.28	40.32
Net Cash (Debt)	-44.29	-48.33	-53.33	-26.56	-16.75	-17.81
Net Cash Per Share	-9.12	-10.05	-11.09	-5.52	-3.48	-3.70
Filing Date Shares Outstanding	4.94	4.81	4.81	4.81	4.81	4.81
Total Common Shares Outstanding	4.94	4.81	4.81	4.81	4.81	4.81
Working Capital	66.35	68.49	50.6	50.58	51.3	41.81
Book Value Per Share	18.19	18.35	17.77	17.71	17.32	15.56
Tangible Book Value	89.27	86.91	82.86	81.31	83.23	74.78
Tangible Book Value Per Share	18.06	18.08	17.23	16.91	17.31	15.55
Buildings	-	3.53	2.48	1.7	1.51	0.73
Machinery	-	166.95	157.36	173.8	184.6	179.66
Construction In Progress	-	0.03	-	1.16	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.