The Waterbase 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	-	4.86	3.91	81.96	248.24	2.18
Short-Term Investments	-	0.1	103.92	163.92	156.5	542.9
Cash & Short-Term Investments	66.17	4.96	107.83	245.88	404.74	545.08
Cash Growth	-6.53%	-95.40%	-56.15%	-39.25%	-25.75%	218.32%
Accounts Receivable	-	332.76	425.51	866.29	388.85	475.8
Other Receivables	-	2.27	6.68	2.94	3.51	8.33
Receivables	-	335.03	432.19	869.23	392.36	484.13
Inventory	-	891.24	829.07	750.97	589.95	581.44
Prepaid Expenses	-	7.91	22.34	13.49	11.63	10.88
Other Current Assets	-	145.91	165.99	96.24	88.06	74.44
Total Current Assets	-	1,385	1,557	1,976	1,487	1,696
Property, Plant & Equipment	-	749.16	733.88	789.12	675.7	649.77
Other Intangible Assets	-	2.31	4.33	6.37	8.49	10.6
Long-Term Accounts Receivable	-	79.05	-	-	-	-
Long-Term Deferred Tax Assets	-	125.48	66.52	39.43	31.12	33.83
Other Long-Term Assets	-	103.78	62.64	55.93	72.75	42.48
Total Assets	-	2,445	2,425	2,867	2,275	2,433
Accounts Payable	-	325.2	316.66	455.8	253.7	294.5
Accrued Expenses	-	53.45	47.23	120.71	85.87	146.04
Short-Term Debt	-	438.14	259.31	376.99	-	-
Current Portion of Leases	-	0.59	4.17	5.04	4.89	2.51
Other Current Liabilities	-	48.04	40.58	48.7	35.97	56.17
Total Current Liabilities	-	865.41	667.96	1,007	380.43	499.22
Long-Term Leases	-	-	0.59	4.76	9.8	9.73
Pension & Post-Retirement Benefits	-	20.49	18.77	16.5	13.36	12.76
Other Long-Term Liabilities	-	7.07	11.98	11.08	11.18	10.45
Total Liabilities	-	892.97	699.3	1,040	414.76	532.16
Common Stock	-	414.27	414.27	414.27	414.27	414.27
Additional Paid-In Capital	-	147.35	147.35	147.35	147.35	147.35
Retained Earnings	-	887.63	1,061	1,163	1,196	1,236
Comprehensive Income & Other	-	102.61	102.61	102.61	102.61	102.61
Shareholders' Equity	1,467	1,552	1,725	1,827	1,860	1,900
Total Liabilities & Equity	-	2,445	2,425	2,867	2,275	2,433
Total Debt	498.58	438.72	264.07	386.78	14.69	12.24
Net Cash (Debt)	-432.4	-433.77	-156.24	-140.9	390.05	532.84
Net Cash Growth	-	-	-	-	-26.80%	1042.95%
Net Cash Per Share	-10.43	-10.47	-3.77	-3.40	9.42	12.86
Filing Date Shares Outstanding	41.69	41.43	41.43	41.43	41.43	41.43
Total Common Shares Outstanding	41.69	41.43	41.43	41.43	41.43	41.43
Working Capital	-	519.65	889.45	968.57	1,106	1,197
Book Value Per Share	35.52	37.46	41.65	44.10	44.90	45.88
Tangible Book Value	1,466	1,550	1,721	1,821	1,852	1,890
Tangible Book Value Per Share	35.48	37.40	41.55	43.95	44.69	45.62
Land	-	54.53	54.53	54.53	52.55	52.55
Buildings	-	538.54	491.27	479.91	380.61	356.1
Machinery	-	818.72	758.24	707.18	619.14	575.66
Construction In Progress	-	4.74	18.39	43.77	34.39	2.6

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