Lotus Chocolate Company 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	119.13	-	56.93	4.08	3.58
Cash & Short-Term Investments	119.13	-	56.93	4.08	3.58
Cash Growth	-	-	1296.79%	13.98%	-62.00%
Accounts Receivable	1,671	1,331	268.95	44.22	81.85
Other Receivables	-	17.74	12.98	1.24	-
Receivables	1,671	1,349	281.93	45.45	81.97
Inventory	448	806.15	109.19	64.44	126.65
Prepaid Expenses	-	1.81	0.8	0.29	0.1
Other Current Assets	97.91	220.17	33.83	8.34	30.1
Total Current Assets	2,336	2,377	482.69	122.6	242.39
Property, Plant & Equipment	340.26	276.87	161.45	19.48	16.05
Goodwill	1.86	1.86	1.86	-	-
Long-Term Accounts Receivable	-	-	-	-	12.65
Long-Term Deferred Tax Assets	7.07	4.43	27.54	-	-
Other Long-Term Assets	74.86	43.57	57.42	5.73	-
Total Assets	2,760	2,703	730.96	147.81	274.62
Accounts Payable	873.24	509	154.85	72.13	53.43
Accrued Expenses	3.48	9.69	12.59	0.36	1.83
Short-Term Debt	890	1,484	52.88	16.79	76.4
Current Portion of Leases	3.71	-	-	-	-
Current Income Taxes Payable	-	2.62	-	-	-
Other Current Liabilities	248.2	6.77	3.65	6.05	-
Total Current Liabilities	2,019	2,012	223.96	95.33	131.66
Long-Term Debt	89.44	80.83	73.04	40	59.6
Long-Term Leases	31.66	-	-	-	-
Pension & Post-Retirement Benefits	-	10.77	8.31	3.62	5.18
Long-Term Deferred Tax Liabilities	-	-	-	0.3	0.05
Other Long-Term Liabilities	23.18	4.68	1.12	-	-0
Total Liabilities	2,163	2,108	306.43	139.25	196.49
Common Stock	128.41	128.41	128.41	128.38	128.38
Additional Paid-In Capital	-	37.97	37.97	37.97	37.97
Retained Earnings	-	-37.84	-210.12	-260.67	-191.1
Comprehensive Income & Other	468.32	25.78	27.26	28.91	28.91
Total Common Equity	596.73	154.31	-16.48	-65.41	4.16
Shareholders' Equity	596.73	595.33	424.54	8.56	78.13
Total Liabilities & Equity	2,760	2,703	730.96	147.81	274.62
Total Debt	1,015	1,565	125.92	56.79	136
Net Cash (Debt)	-895.67	-1,565	-68.99	-52.72	-132.43
Net Cash Per Share	-71.65	-121.84	-5.37	-4.11	-10.32
Filing Date Shares Outstanding	12.85	12.84	12.84	12.84	12.84
Total Common Shares Outstanding	12.85	12.84	12.84	12.84	12.84
Working Capital	316.95	364.88	258.73	27.26	110.73
Book Value Per Share	46.42	12.02	-1.28	-5.09	0.32
Tangible Book Value	594.87	152.45	-18.34	-65.41	4.16
Tangible Book Value Per Share	46.28	11.87	-1.43	-5.09	0.32
Land	-	82.33	82.33	0.23	0.23
Buildings	-	92.85	54	22.26	22.26
Machinery	-	208.33	145.77	213.72	208.57
Construction In Progress	-	28.17	5.81	-	-

Updated Mar 31, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.