Ipca Laboratories 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	-	1,672	2,089	12,579	2,752	1,660
Short-Term Investments	-	1,745	851.3	5,950	3,657	1,991
Trading Asset Securities	-	7,634	5,584	3,233	7,193	3,938
Cash & Short-Term Investments	12,550	11,051	8,524	21,761	13,602	7,589
Cash Growth	38.94%	29.63%	-60.83%	59.98%	79.24%	81.61%
Accounts Receivable	-	18,841	16,946	9,961	9,180	8,157
Other Receivables	-	2,568	2,012	1,865	2,088	1,958
Receivables	-	21,837	19,052	11,859	11,372	10,128
Inventory	-	25,604	24,713	17,434	18,580	15,948
Prepaid Expenses	-	573.1	482.9	311.9	188.6	187.4
Other Current Assets	-	3,620	2,617	527.1	829.7	517.7
Total Current Assets	-	62,685	55,389	51,893	44,572	34,370
Property, Plant & Equipment	-	46,851	46,631	26,946	25,026	21,465
Long-Term Investments	-	2,163	3,036	3,027	2,699	1,114
Goodwill	-	905.8	905.8	381.4	388.4	466
Other Intangible Assets	-	1,127	1,426	1,591	1,672	1,142
Long-Term Deferred Tax Assets	-	169.2	42.3	35.7	20.2	19.5
Other Long-Term Assets	-	3,381	2,697	1,232	1,144	1,294
Total Assets	-	117,606	111,013	86,264	76,235	60,684
Accounts Payable	-	8,462	7,761	5,251	5,577	6,649
Accrued Expenses	-	3,216	3,800	2,051	2,278	499.3
Short-Term Debt	-	4,953	5,592	6,618	3,678	1,766
Current Portion of Long-Term Debt	-	2,632	2,479	1,439	282.5	666
Current Portion of Leases	-	101.4	109.3	66.6	44.8	48
Current Income Taxes Payable	-	575	462	253.2	183.3	114.4
Current Unearned Revenue	-	154.7	168.7	274	267.7	208.5
Other Current Liabilities	-	3,769	3,184	2,105	2,347	1,655
Total Current Liabilities	-	23,862	23,556	18,058	14,659	11,605
Long-Term Debt	-	5,432	5,804	6,518	3,952	91.3
Long-Term Leases	-	509	399.3	170.8	115	82.5
Long-Term Unearned Revenue	-	-	1.2	2.8	4.3	5.9
Pension & Post-Retirement Benefits	-	119.5	89.7	16.7	13.9	11.3
Long-Term Deferred Tax Liabilities	-	2,950	3,105	1,892	1,644	1,336
Other Long-Term Liabilities	-	850	787.4	453.2	430.1	389.9
Total Liabilities	-	33,723	33,743	27,111	20,818	13,522
Common Stock	-	253.7	253.7	253.7	253.7	253.7
Additional Paid-In Capital	-	965.2	965.2	965.2	965.2	965.2
Retained Earnings	-	68,424	62,104	57,151	53,471	45,588
Comprehensive Income & Other	-	-158.2	-1	50.7	-41.6	209.6
Total Common Equity	74,269	69,485	63,322	58,420	54,648	47,017
Minority Interest	-	14,398	13,948	733	769.2	145.3
Shareholders' Equity	88,658	83,883	77,270	59,153	55,418	47,162
Total Liabilities & Equity	-	117,606	111,013	86,264	76,235	60,684
Total Debt	12,789	13,627	14,384	14,813	8,072	2,654
Net Cash (Debt)	-239.4	-2,577	-5,859	6,949	5,530	4,935
Net Cash Growth	-	-	-	25.65%	12.06%	-
Net Cash Per Share	-0.94	-10.16	-23.09	27.39	21.80	19.48
Filing Date Shares Outstanding	253.71	253.7	253.7	253.7	253.7	253.7
Total Common Shares Outstanding	253.71	253.7	253.7	253.7	253.7	253.7
Working Capital	-	38,823	31,833	33,835	29,913	22,764
Book Value Per Share	324.60	273.88	249.59	230.27	215.40	185.32
Tangible Book Value	72,241	67,452	60,990	56,448	52,588	45,409
Tangible Book Value Per Share	315.73	265.87	240.40	222.49	207.28	178.98
Land	-	3,075	6,425	2,145	2,157	2,102
Buildings	-	14,432	13,569	8,175	7,140	6,090
Machinery	-	46,700	43,737	29,454	24,473	21,219
Construction In Progress	-	6,162	3,236	1,222	2,939	1,837
Leasehold Improvements	-	-	-	7.9	-	-

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