ABC India Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	35.31	22.55	28.28	33.63	15.26
Short-Term Investments	144.36	143.08	139.91	147.73	133.5
Cash & Short-Term Investments	179.67	165.63	168.19	181.35	148.76
Cash Growth	8.48%	-1.52%	-7.26%	21.91%	-3.87%
Accounts Receivable	252.8	297.86	265.37	247.9	309.71
Other Receivables	21.41	-	-	33.44	-
Receivables	283.24	297.86	265.37	281.34	317.06
Inventory	5.05	7.93	7.48	8.86	8.58
Prepaid Expenses	-	0.93	0.95	0.9	0.76
Other Current Assets	220.62	393.01	298.59	237.02	205.21
Total Current Assets	688.58	865.36	740.58	709.47	680.36
Property, Plant & Equipment	90.91	98.14	117.24	64.92	81.42
Long-Term Investments	235.76	194.42	115.85	93.14	83.66
Other Intangible Assets	0.03	0.03	0.03	0.03	0.13
Other Long-Term Assets	1.31	1.21	12.63	11.71	20.88
Total Assets	1,017	1,159	986.32	879.26	866.45
Accounts Payable	217.6	325.01	255.39	199.26	215.89
Accrued Expenses	-	23.47	17.72	15.24	16.57
Short-Term Debt	135.96	155.15	142.17	132.97	110.52
Current Portion of Long-Term Debt	-	26.11	15.57	11.24	10.98
Current Portion of Leases	-	2.85	5.33	4.66	2.11
Current Unearned Revenue	-	1.56	3.91	4.61	12.79
Other Current Liabilities	36.1	27.49	18.18	10.33	35.18
Total Current Liabilities	389.66	561.66	458.28	378.31	404.04
Long-Term Debt	4.18	14.74	40.64	50.48	60.49
Long-Term Leases	-	-	2.85	8.16	0.11
Long-Term Unearned Revenue	-	8.21	8.29	8.16	8.69
Pension & Post-Retirement Benefits	-	9.45	10.48	10.31	9.73
Long-Term Deferred Tax Liabilities	21.67	17.42	12.54	7.23	8
Other Long-Term Liabilities	18.64	1.33	1.25	0.97	1.38
Total Liabilities	434.16	612.8	534.33	463.63	492.45
Common Stock	54.12	54.12	54.12	54.12	54.12
Additional Paid-In Capital	-	25.71	25.71	25.71	25.71
Retained Earnings	-	372.23	335.55	316.06	281.3
Comprehensive Income & Other	528.31	94.3	36.62	19.75	12.88
Shareholders' Equity	582.43	546.36	451.99	415.64	374.01
Total Liabilities & Equity	1,017	1,159	986.32	879.26	866.45
Total Debt	140.14	198.85	206.56	207.51	184.22
Net Cash (Debt)	39.53	-33.23	-38.37	-26.15	-35.46
Net Cash Per Share	7.30	-6.13	-7.08	-4.83	-6.55
Filing Date Shares Outstanding	5.41	5.42	5.42	5.42	5.42
Total Common Shares Outstanding	5.41	5.42	5.42	5.42	5.42
Working Capital	298.92	303.71	282.3	331.17	276.32
Book Value Per Share	107.58	100.86	83.44	76.73	69.04
Tangible Book Value	582.4	546.33	451.97	415.61	373.88
Tangible Book Value Per Share	107.57	100.85	83.43	76.72	69.02
Land	-	3.58	10.01	10.01	17.75
Buildings	-	18.18	20.61	20.61	21.63
Machinery	-	115.26	115.23	51.78	74.19