Frontier Springs 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	-	52.04	22.81	20.03	18.8	29.56
Cash & Short-Term Investments	130.64	52.04	22.81	20.03	18.8	29.56
Cash Growth	13.35%	128.17%	13.85%	6.58%	-36.42%	13.94%
Accounts Receivable	-	384.41	221.69	162.2	168.77	175.25
Other Receivables	-	1.18	0.96	0.65	0.8	0.91
Receivables	-	410.85	242.18	181.43	175.95	184.4
Inventory	-	396.8	309.05	302.79	206.13	172.39
Other Current Assets	-	1.47	1.82	1.17	0.98	0.71
Total Current Assets	-	861.14	575.85	505.42	401.85	387.06
Property, Plant & Equipment	-	573.26	467.3	427.31	374.32	343.28
Long-Term Investments	-	247.96	179.83	154.83	133.25	81.69
Other Intangible Assets	-	-	-	-	0.81	-
Long-Term Accounts Receivable	-	-	-	0.02	1.71	5.29
Long-Term Deferred Charges	-	0.41	0.62	0.83	-	-
Other Long-Term Assets	-	7.59	6.95	7.62	8.83	13.41
Total Assets	-	1,694	1,234	1,099	923.92	833.89
Accounts Payable	-	297.26	215.29	227.59	127.68	125.57
Accrued Expenses	-	30.14	24.4	25.7	34.86	25.01
Current Portion of Long-Term Debt	-	40.57	25.53	33.72	21.41	21.4
Other Current Liabilities	-	33.4	31.62	23.24	26.77	24.41
Total Current Liabilities	-	401.37	296.85	310.25	210.72	196.39
Long-Term Debt	-	18.77	11.67	12.48	12.26	15.6
Long-Term Deferred Tax Liabilities	-	29.7	26.45	24.97	23	22.67
Other Long-Term Liabilities	-	4.02	5.65	4.66	3.6	3.74
Total Liabilities	-	453.86	340.62	352.35	249.58	238.39
Common Stock	-	39.39	39.39	39.39	39.39	39.39
Additional Paid-In Capital	-	22.03	22.03	22.03	22.03	22.03
Retained Earnings	-	1,178	831.43	685.17	612.68	533.83
Comprehensive Income & Other	-	0.25	0.25	0.25	0.25	0.25
Shareholders' Equity	1,554	1,240	893.09	746.83	674.34	595.49
Total Liabilities & Equity	-	1,694	1,234	1,099	923.92	833.89
Total Debt	65.4	59.34	37.2	46.2	33.67	37
Net Cash (Debt)	65.24	-7.31	-14.4	-26.16	-14.87	-7.44
Net Cash Per Share	16.70	-1.86	-3.66	-6.64	-3.78	-1.89
Filing Date Shares Outstanding	3.62	3.94	3.94	3.94	3.94	3.94
Total Common Shares Outstanding	3.62	3.94	3.94	3.94	3.94	3.94
Working Capital	-	459.78	279	195.17	191.13	190.67
Book Value Per Share	392.13	314.75	226.76	189.62	171.22	151.20
Tangible Book Value	1,554	1,240	893.09	746.83	673.53	595.49
Tangible Book Value Per Share	392.13	314.75	226.76	189.62	171.01	151.20
Land	-	35.62	35.62	35.62	35.62	32.72
Buildings	-	188	169.51	153.46	130.91	126.16
Machinery	-	670.99	544.81	493.46	429.5	390.66
Construction In Progress	-	10.18	15.95	7.96	9.99	0.08

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.