Pan Electronics (India) 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	4.26	2.08	1.22	0.29	0.11	1.91
Cash & Short-Term Investments	4.26	2.08	1.22	0.29	0.11	1.91
Cash Growth	60.23%	71.08%	323.47%	154.49%	-94.07%	226.70%
Accounts Receivable	13.96	18.4	13.93	14.41	15.15	0.85
Other Receivables	-	-	-	0.3	0.3	0.3
Receivables	13.96	18.4	13.93	14.72	15.45	1.15
Inventory	15.57	13.13	10.51	12.15	10.77	7.83
Other Current Assets	20.35	27.42	34.33	33.61	29.12	26.24
Total Current Assets	54.14	61.03	59.99	60.77	55.46	37.13
Property, Plant & Equipment	52.59	58.87	60.22	59.84	61.78	62.56
Long-Term Investments	0.48	0.48	0.48	0.44	0.48	0.29
Other Long-Term Assets	0	3.21	3.21	3.21	-0	-
Total Assets	107.21	123.58	123.89	124.26	117.72	99.99
Accounts Payable	4.61	19.95	6.97	7.24	8.89	3.51
Accrued Expenses	-	2.28	6.51	0.01	5.62	3.11
Current Portion of Long-Term Debt	10	10	10.06	9.43	10.04	-
Other Current Liabilities	1.8	0.17	0.2	5.28	-	-
Total Current Liabilities	16.41	32.4	23.73	21.95	24.56	6.63
Long-Term Debt	367.92	354.44	325.17	291.89	237.4	199.97
Pension & Post-Retirement Benefits	-	0.62	0.99	0.68	0.51	0.33
Other Long-Term Liabilities	-	0.2	0.64	0.14	0.2	0.97
Total Liabilities	384.33	387.65	350.53	314.66	262.67	207.89
Common Stock	40	40	40	40	40	40
Additional Paid-In Capital	-	9.3	9.3	9.3	9.3	9.3
Retained Earnings	-	-343.96	-306.53	-270.3	-224.84	-187.79
Comprehensive Income & Other	-317.12	30.59	30.59	30.59	30.59	30.59
Shareholders' Equity	-277.12	-264.07	-226.64	-190.41	-144.95	-107.9
Total Liabilities & Equity	107.21	123.58	123.89	124.26	117.72	99.99
Total Debt	377.92	364.44	335.23	301.32	247.45	199.97
Net Cash (Debt)	-373.66	-362.35	-334.01	-301.03	-247.33	-198.07
Net Cash Per Share	-	-90.62	-83.50	-75.26	-61.83	-49.52
Filing Date Shares Outstanding	-	4	4	4	4	4
Total Common Shares Outstanding	-	4	4	4	4	4
Working Capital	37.73	28.63	36.26	38.81	30.9	30.51
Book Value Per Share	-	-66.02	-56.66	-47.60	-36.24	-26.98
Tangible Book Value	-277.12	-264.07	-226.64	-190.41	-144.95	-107.9
Tangible Book Value Per Share	-	-66.02	-56.66	-47.60	-36.24	-26.98
Machinery	-	282.26	273.46	263.24	255.25	247.07
Construction In Progress	-	0.6	0.6	0.6	-	-

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