Lotus Chocolate Company 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	-	-	56.93	4.08	3.58	9.41
Cash & Short-Term Investments	13.27	-	56.93	4.08	3.58	9.41
Cash Growth	-49.20%	-	1296.79%	13.98%	-62.00%	-37.84%
Accounts Receivable	-	1,331	268.95	44.22	81.85	82.67
Other Receivables	-	17.74	12.98	1.24	-	-
Receivables	-	1,349	281.93	45.45	81.97	83.09
Inventory	-	806.15	109.19	64.44	126.65	92.15
Prepaid Expenses	-	1.81	0.8	0.29	0.1	0.23
Other Current Assets	-	220.17	33.83	8.34	30.1	6.73
Total Current Assets	-	2,377	482.69	122.6	242.39	191.61
Property, Plant & Equipment	-	276.87	161.45	19.48	16.05	15
Goodwill	-	1.86	1.86	-	-	-
Long-Term Accounts Receivable	-	-	-	-	12.65	11.93
Long-Term Deferred Tax Assets	-	4.43	27.54	-	-	-
Other Long-Term Assets	-	43.57	57.42	5.73	-	-
Total Assets	-	2,703	730.96	147.81	274.62	223
Accounts Payable	-	509	154.85	72.13	53.43	35.18
Accrued Expenses	-	9.69	12.59	0.36	1.83	3.28
Short-Term Debt	-	1,484	52.88	16.79	76.4	45.69
Current Income Taxes Payable	-	2.62	-	-	-	-
Other Current Liabilities	-	6.77	3.65	6.05	-	-
Total Current Liabilities	-	2,012	223.96	95.33	131.66	84.15
Long-Term Debt	-	80.83	73.04	40	59.6	116.3
Pension & Post-Retirement Benefits	-	10.77	8.31	3.62	5.18	4.25
Long-Term Deferred Tax Liabilities	-	-	-	0.3	0.05	0.01
Other Long-Term Liabilities	-	4.68	1.12	-	-0	0.25
Total Liabilities	-	2,108	306.43	139.25	196.49	204.96
Common Stock	-	128.41	128.41	128.38	128.38	128.38
Additional Paid-In Capital	-	37.97	37.97	37.97	37.97	37.97
Retained Earnings	-	-37.84	-210.12	-260.67	-191.1	-251.18
Comprehensive Income & Other	-	25.78	27.26	28.91	28.91	28.91
Total Common Equity	640	154.31	-16.48	-65.41	4.16	-55.92
Shareholders' Equity	640	595.33	424.54	8.56	78.13	18.04
Total Liabilities & Equity	-	2,703	730.96	147.81	274.62	223
Total Debt	2,055	1,565	125.92	56.79	136	161.99
Net Cash (Debt)	-2,042	-1,565	-68.99	-52.72	-132.43	-152.57
Net Cash Per Share	-159.01	-121.84	-5.37	-4.11	-10.32	-11.88
Filing Date Shares Outstanding	13.04	12.84	12.84	12.84	12.84	12.84
Total Common Shares Outstanding	13.04	12.84	12.84	12.84	12.84	12.84
Working Capital	-	364.88	258.73	27.26	110.73	107.46
Book Value Per Share	49.67	12.02	-1.28	-5.09	0.32	-4.35
Tangible Book Value	638.14	152.45	-18.34	-65.41	4.16	-55.92
Tangible Book Value Per Share	49.52	11.87	-1.43	-5.09	0.32	-4.35
Land	-	82.33	82.33	0.23	0.23	0.23
Buildings	-	92.85	54	22.26	22.26	22.12
Machinery	-	208.33	145.77	213.72	208.57	205.35
Construction In Progress	-	28.17	5.81	-	-	0.14

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