Frontier Springs 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	35.03	52.04	22.81	20.03	18.8
Cash & Short-Term Investments	35.03	52.04	22.81	20.03	18.8
Cash Growth	-32.69%	128.17%	13.85%	6.58%	-36.42%
Accounts Receivable	608.87	384.41	221.69	162.2	168.77
Other Receivables	-	1.18	0.96	0.65	0.8
Receivables	642.11	410.85	242.18	181.43	175.95
Inventory	341.32	396.8	309.05	302.79	206.13
Other Current Assets	1.25	1.47	1.82	1.17	0.98
Total Current Assets	1,020	861.14	575.85	505.42	401.85
Property, Plant & Equipment	668.82	573.26	467.3	427.31	374.32
Long-Term Investments	482.88	247.96	179.83	154.83	133.25
Other Intangible Assets	-	-	-	-	0.81
Long-Term Accounts Receivable	-	-	-	0.02	1.71
Long-Term Deferred Charges	-	0.41	0.62	0.83	-
Other Long-Term Assets	8.5	7.59	6.95	7.62	8.83
Total Assets	2,183	1,694	1,234	1,099	923.92
Accounts Payable	135.17	297.26	215.29	227.59	127.68
Accrued Expenses	-	30.14	24.4	25.7	34.86
Current Portion of Long-Term Debt	92.02	40.57	25.53	33.72	21.41
Other Current Liabilities	61.29	33.4	31.62	23.24	26.77
Total Current Liabilities	288.47	401.37	296.85	310.25	210.72
Long-Term Debt	16.01	18.77	11.67	12.48	12.26
Long-Term Deferred Tax Liabilities	37.1	29.7	26.45	24.97	23
Other Long-Term Liabilities	6.72	4.02	5.65	4.66	3.6
Total Liabilities	348.29	453.86	340.62	352.35	249.58
Common Stock	118.4	39.39	39.39	39.39	39.39
Additional Paid-In Capital	-	22.03	22.03	22.03	22.03
Retained Earnings	-	1,178	831.43	685.17	612.68
Comprehensive Income & Other	1,716	0.25	0.25	0.25	0.25
Shareholders' Equity	1,835	1,240	893.09	746.83	674.34
Total Liabilities & Equity	2,183	1,694	1,234	1,099	923.92
Total Debt	108.02	59.34	37.2	46.2	33.67
Net Cash (Debt)	-73	-7.31	-14.4	-26.16	-14.87
Net Cash Per Share	-6.18	-0.62	-1.22	-2.21	-1.26
Filing Date Shares Outstanding	11.82	11.82	11.82	11.82	11.82
Total Common Shares Outstanding	11.82	11.82	11.82	11.82	11.82
Working Capital	731.23	459.78	279	195.17	191.13
Book Value Per Share	155.28	104.92	75.59	63.21	57.07
Tangible Book Value	1,835	1,240	893.09	746.83	673.53
Tangible Book Value Per Share	155.28	104.92	75.59	63.21	57.00
Land	-	35.62	35.62	35.62	35.62
Buildings	-	188	169.51	153.46	130.91
Machinery	-	670.99	544.81	493.46	429.5
Construction In Progress	-	10.18	15.95	7.96	9.99