Lactose (India) 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	7.4	44.81	15.3	5.81	19.24
Cash & Short-Term Investments	7.4	44.81	15.3	5.81	19.24
Cash Growth	-83.49%	192.85%	163.34%	-69.80%	-11.03%
Accounts Receivable	334.6	216.4	153.96	124.92	113.48
Other Receivables	5.64	32.24	8.71	4.93	4.89
Receivables	356.24	264.69	162.82	130.69	118.81
Inventory	559.49	245.53	167.93	227.8	71.19
Prepaid Expenses	-	3.95	2.65	3.21	3.91
Other Current Assets	63.09	14.28	5.74	6.5	14.35
Total Current Assets	986.22	573.26	354.44	374.01	227.49
Property, Plant & Equipment	692.88	625.11	546.05	560.61	591.97
Long-Term Investments	0	0	0.01	0.01	7.42
Other Intangible Assets	0.9	0.53	0.57	0.09	0.19
Other Long-Term Assets	152.32	135.77	106.33	78.2	75.17
Total Assets	1,832	1,335	1,007	1,013	902.22
Accounts Payable	376.76	106.42	83.03	182.26	40.38
Accrued Expenses	9.52	23.62	19.93	23.62	18.44
Short-Term Debt	-	233.87	62.65	0.3	12.97
Current Portion of Long-Term Debt	387.97	69.24	76.19	56.57	54.06
Current Portion of Leases	2.99	5.84	4.94	1.33	1.3
Current Income Taxes Payable	7.98	6.98	5.1	-	-
Current Unearned Revenue	-	2.9	2.12	0.27	8.18
Other Current Liabilities	112.8	0.03	0.05	0.35	13.78
Total Current Liabilities	898.01	448.9	253.99	264.68	149.11
Long-Term Debt	228.59	258.8	241.89	326.47	342.53
Long-Term Leases	4.96	0.53	6.87	-	2.4
Long-Term Unearned Revenue	2.61	2.89	3.16	-	-
Pension & Post-Retirement Benefits	14.38	12.94	11.49	9.34	9.55
Long-Term Deferred Tax Liabilities	35.87	23.23	19.01	6.8	5.8
Total Liabilities	1,184	747.27	536.4	607.3	509.38
Common Stock	125.89	125.89	125.89	125.89	125.89
Additional Paid-In Capital	-	130.85	130.85	130.85	130.85
Retained Earnings	-	260.03	208.4	140.51	128.43
Comprehensive Income & Other	522	70.62	5.85	8.35	7.68
Shareholders' Equity	647.89	587.4	470.99	405.61	392.85
Total Liabilities & Equity	1,832	1,335	1,007	1,013	902.22
Total Debt	624.51	568.28	392.53	384.67	413.25
Net Cash (Debt)	-617.11	-523.47	-377.23	-378.86	-394.02
Net Cash Per Share	-47.64	-41.19	-29.96	-30.09	-33.72
Filing Date Shares Outstanding	12.6	12.59	12.59	12.59	12.59
Total Common Shares Outstanding	12.6	12.59	12.59	12.59	12.59
Working Capital	88.21	124.36	100.46	109.32	78.39
Book Value Per Share	51.43	46.66	37.41	32.22	31.21
Tangible Book Value	647	586.87	470.42	405.52	392.66
Tangible Book Value Per Share	51.36	46.62	37.37	32.21	31.19
Land	-	28.03	28.03	28.03	28.03
Buildings	-	163.99	163.99	163.99	163.99
Machinery	-	668.36	644.03	619.79	608.3
Construction In Progress	-	102.39	-	-	-
Leasehold Improvements	-	1.49	-	-	-

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