EMA 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	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	9.67	0.66	0.05	0.03	0.73	0.05
Short-Term Investments	46.26	-	-	-	-	1.4
Cash & Short-Term Investments	55.93	0.66	0.05	0.03	0.73	1.45
Cash Growth	35300.63%	1129.63%	107.69%	-96.46%	-49.46%	-30.79%
Receivables	-	0.01	-	-	0.01	-
Inventory	-	-	0.5	0.5	0.5	1.38
Prepaid Expenses	-	0.08	0.08	0.1	0.08	0.12
Other Current Assets	6.84	1.31	1.27	1.1	0.93	0.73
Total Current Assets	62.77	2.07	1.91	1.72	2.26	3.68
Property, Plant & Equipment	-	0.67	2.64	3.45	4.05	4.7
Other Long-Term Assets	-	0.26	0.27	0.27	0.27	0.26
Total Assets	62.77	3	4.81	5.44	6.58	8.64
Accrued Expenses	2.66	2.62	3.98	3.17	2.5	3.02
Short-Term Debt	-	17.7	12	8.3	4.6	2
Other Current Liabilities	0	0.15	0.12	0.11	0.05	0.09
Total Current Liabilities	11.66	20.47	16.1	11.58	7.16	5.12
Total Liabilities	11.66	20.47	16.1	11.58	7.16	5.12
Common Stock	10.05	10.05	10.05	10.05	10.05	10.05
Additional Paid-In Capital	2.75	2.75	2.75	2.75	2.75	2.75
Retained Earnings	35.81	-32.77	-26.6	-21.44	-15.88	-11.86
Comprehensive Income & Other	2.5	2.5	2.5	2.5	2.5	2.59
Shareholders' Equity	51.11	-17.47	-11.3	-6.14	-0.58	3.53
Total Liabilities & Equity	62.77	3	4.81	5.44	6.58	8.64
Total Debt	-	17.7	12	8.3	4.6	2
Net Cash (Debt)	55.93	-17.04	-11.95	-8.27	-3.87	-0.55
Net Cash Per Share	55.94	-16.95	-11.89	-8.23	-3.85	-0.54
Filing Date Shares Outstanding	1	1.01	1.01	1.01	1.01	1.01
Total Common Shares Outstanding	1	1.01	1.01	1.01	1.01	1.01
Working Capital	51.11	-18.4	-14.2	-9.86	-4.9	-1.44
Book Value Per Share	51.34	-17.38	-11.24	-6.11	-0.58	3.51
Tangible Book Value	51.11	-17.47	-11.3	-6.14	-0.58	3.53
Tangible Book Value Per Share	51.34	-17.38	-11.24	-6.11	-0.58	3.51
Land	-	0.09	0.09	0.09	-	-
Buildings	-	5.7	5.7	5.7	-	-
Machinery	-	-	10.46	10.46	-	-

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