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	Sep '25 Sep 30, 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	62.57	4.86	3.91	81.96	248.24	2.18
Short-Term Investments	3.6	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	323.1	332.76	425.51	866.29	388.85	475.8
Other Receivables	-	2.27	6.68	2.94	3.51	8.33
Receivables	323.1	335.03	432.19	869.23	392.36	484.13
Inventory	1,001	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	81.65	145.91	165.99	96.24	88.06	74.44
Total Current Assets	1,472	1,385	1,557	1,976	1,487	1,696
Property, Plant & Equipment	739.74	749.16	733.88	789.12	675.7	649.77
Other Intangible Assets	1.32	2.31	4.33	6.37	8.49	10.6
Long-Term Accounts Receivable	78.3	79.05	-	-	-	-
Long-Term Deferred Tax Assets	154.74	125.48	66.52	39.43	31.12	33.83
Other Long-Term Assets	116.45	103.78	62.64	55.93	72.75	42.48
Total Assets	2,562	2,445	2,425	2,867	2,275	2,433
Accounts Payable	455.29	325.2	316.66	455.8	253.7	294.5
Accrued Expenses	2.49	53.45	47.23	120.71	85.87	146.04
Short-Term Debt	498.58	438.14	259.31	376.99	-	-
Current Portion of Leases	-	0.59	4.17	5.04	4.89	2.51
Other Current Liabilities	108.1	48.04	40.58	48.7	35.97	56.17
Total Current Liabilities	1,064	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	30.57	7.07	11.98	11.08	11.18	10.45
Total Liabilities	1,095	892.97	699.3	1,040	414.76	532.16
Common Stock	414.27	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	1,053	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	2,562	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	41.31	41.43	41.43	41.43	41.43	41.43
Total Common Shares Outstanding	41.31	41.43	41.43	41.43	41.43	41.43
Working Capital	407.27	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.