The Waterbase 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	51.26	4.86	3.91	81.96	248.24
Short-Term Investments	52.11	0.1	103.92	163.92	156.5
Cash & Short-Term Investments	103.36	4.96	107.83	245.88	404.74
Cash Growth	1984.77%	-95.40%	-56.15%	-39.25%	-25.75%
Accounts Receivable	220.07	332.76	425.51	866.29	388.85
Other Receivables	-	2.27	6.68	2.94	3.51
Receivables	220.07	335.03	432.19	869.23	392.36
Inventory	1,064	891.24	829.07	750.97	589.95
Prepaid Expenses	-	7.91	22.34	13.49	11.63
Other Current Assets	62.47	145.91	165.99	96.24	88.06
Total Current Assets	1,450	1,385	1,557	1,976	1,487
Property, Plant & Equipment	742.42	749.16	733.88	789.12	675.7
Other Intangible Assets	0.34	2.31	4.33	6.37	8.49
Long-Term Accounts Receivable	94.07	79.05	-	-	-
Long-Term Deferred Tax Assets	171.97	125.48	66.52	39.43	31.12
Other Long-Term Assets	49.15	103.78	62.64	55.93	72.75
Total Assets	2,508	2,445	2,425	2,867	2,275
Accounts Payable	330.03	325.2	316.66	455.8	253.7
Accrued Expenses	2.01	53.45	47.23	120.71	85.87
Short-Term Debt	590.06	438.14	259.31	376.99	-
Current Portion of Leases	-	0.59	4.17	5.04	4.89
Other Current Liabilities	142.91	48.04	40.58	48.7	35.97
Total Current Liabilities	1,065	865.41	667.96	1,007	380.43
Long-Term Leases	-	-	0.59	4.76	9.8
Pension & Post-Retirement Benefits	-	20.49	18.77	16.5	13.36
Other Long-Term Liabilities	31.51	7.07	11.98	11.08	11.18
Total Liabilities	1,097	892.97	699.3	1,040	414.76
Common Stock	414.27	414.27	414.27	414.27	414.27
Additional Paid-In Capital	-	147.35	147.35	147.35	147.35
Retained Earnings	-	887.63	1,061	1,163	1,196
Comprehensive Income & Other	996.88	102.61	102.61	102.61	102.61
Shareholders' Equity	1,411	1,552	1,725	1,827	1,860
Total Liabilities & Equity	2,508	2,445	2,425	2,867	2,275
Total Debt	590.06	438.72	264.07	386.78	14.69
Net Cash (Debt)	-486.7	-433.77	-156.24	-140.9	390.05
Net Cash Growth	-	-	-	-	-26.80%
Net Cash Per Share	-11.75	-10.47	-3.77	-3.40	9.42
Filing Date Shares Outstanding	41.18	41.43	41.43	41.43	41.43
Total Common Shares Outstanding	41.18	41.43	41.43	41.43	41.43
Working Capital	384.7	519.65	889.45	968.57	1,106
Book Value Per Share	34.27	37.46	41.65	44.10	44.90
Tangible Book Value	1,411	1,550	1,721	1,821	1,852
Tangible Book Value Per Share	34.26	37.40	41.55	43.95	44.69
Land	-	54.53	54.53	54.53	52.55
Buildings	-	538.54	491.27	479.91	380.61
Machinery	-	818.72	758.24	707.18	619.14
Construction In Progress	-	4.74	18.39	43.77	34.39