Pearl Polymers 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	3.64	11.07	27.62	16.52	81.04
Short-Term Investments	229.89	265.2	288.07	304.78	290.71
Cash & Short-Term Investments	233.53	276.27	315.69	321.3	371.75
Cash Growth	-15.47%	-12.49%	-1.74%	-13.57%	1495.01%
Accounts Receivable	19.24	17.21	17.55	20.48	22.36
Other Receivables	-	4.75	5.03	4.77	44.89
Receivables	28.49	30.43	30.58	32.41	67.25
Inventory	13.21	15.61	20.82	17.48	30.71
Prepaid Expenses	-	1.05	0.78	0.87	0.97
Other Current Assets	11.28	20.48	20.84	17.57	29.19
Total Current Assets	286.51	343.83	388.72	389.63	499.86
Property, Plant & Equipment	38.15	38.96	46.25	47.07	46.77
Long-Term Investments	13.94	13.94	13.94	13.94	15.05
Other Intangible Assets	0.24	0.37	0.49	0.79	0.4
Long-Term Deferred Tax Assets	4.82	3.35	1.41	-	-
Other Long-Term Assets	11.96	7.17	0.15	0.12	0.04
Total Assets	359.96	408.5	451.85	452.48	563.43
Accounts Payable	43.76	35.66	37.29	33.83	4.33
Accrued Expenses	-	20.09	11.51	17.27	48.84
Current Portion of Long-Term Debt	-	-	1	1.29	1.91
Current Income Taxes Payable	-	-	-	0.5	29.57
Other Current Liabilities	16.58	5.61	3.6	5.24	3.99
Total Current Liabilities	60.34	61.36	53.4	58.12	88.64
Long-Term Debt	-	-	-	1	2.28
Pension & Post-Retirement Benefits	-	2.04	1.95	5.23	5.07
Long-Term Deferred Tax Liabilities	-	-	-	0.65	0.45
Other Long-Term Liabilities	10.91	11.1	10.98	7.09	6.18
Total Liabilities	71.25	74.5	66.32	72.09	102.61
Common Stock	168.27	168.35	168.35	168.35	168.35
Additional Paid-In Capital	-	186.83	186.83	186.83	186.83
Retained Earnings	-	-47.41	3.79	-176.05	-94.33
Comprehensive Income & Other	120.44	26.24	26.57	201.27	199.97
Shareholders' Equity	288.71	334	385.53	380.39	460.82
Total Liabilities & Equity	359.96	408.5	451.85	452.48	563.43
Total Debt	-	-	1	2.28	4.19
Net Cash (Debt)	233.53	276.27	314.7	319.02	367.56
Net Cash Growth	-15.47%	-12.21%	-1.35%	-13.21%	-
Net Cash Per Share	13.86	16.42	18.70	18.96	21.83
Filing Date Shares Outstanding	16.8	16.83	16.83	16.83	16.83
Total Common Shares Outstanding	16.8	16.83	16.83	16.83	16.83
Working Capital	226.17	282.47	335.32	331.5	411.22
Book Value Per Share	17.19	19.84	22.90	22.60	27.37
Tangible Book Value	288.46	333.64	385.04	379.6	460.43
Tangible Book Value Per Share	17.17	19.82	22.87	22.55	27.35
Land	-	0.18	1.65	1.65	1.65
Buildings	-	13.53	28.69	28.36	26.16
Machinery	-	60.34	56.41	53.22	49.7

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