Hester Biosciences 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	30.73	59.65	127.48	131.56	247.5
Short-Term Investments	34.65	12.54	25.56	16.61	4.53
Cash & Short-Term Investments	65.38	72.19	153.04	148.17	252.03
Cash Growth	-9.43%	-52.83%	3.29%	-41.21%	18.50%
Accounts Receivable	953.56	731.81	786.45	796.31	552.8
Other Receivables	84.78	69.08	57.85	59.97	17.63
Receivables	1,039	858.45	902.86	916.18	631.23
Inventory	725.33	703.77	755.81	848.1	753.82
Prepaid Expenses	11.01	16.8	12.72	12.83	23.9
Other Current Assets	244.49	300.53	321.72	350.64	286.65
Total Current Assets	2,086	1,952	2,146	2,276	1,948
Property, Plant & Equipment	4,111	4,094	4,076	4,050	3,170
Long-Term Investments	429.69	356.65	306.64	267.31	241
Other Intangible Assets	97.22	66.57	39.32	29.36	20.44
Other Long-Term Assets	56.26	65.36	55.53	76.68	242.17
Total Assets	6,779	6,534	6,623	6,700	5,622
Accounts Payable	246.8	294.19	258.56	299.77	180.18
Accrued Expenses	168.78	90.45	21.37	29.65	16.27
Short-Term Debt	242.86	295.79	313.51	588.58	348.45
Current Portion of Long-Term Debt	740.05	448.28	389.24	243.17	230.65
Current Portion of Leases	2.28	-	0.42	5	4.44
Current Income Taxes Payable	50.02	40.17	24.56	33.95	9.38
Current Unearned Revenue	39.18	5.04	5.04	12.73	-
Other Current Liabilities	34.81	77.92	42.02	274.11	179.6
Total Current Liabilities	1,525	1,252	1,055	1,487	968.97
Long-Term Debt	899.64	1,334	1,820	1,848	1,644
Long-Term Leases	63.11	54.75	53.78	56.69	54.4
Long-Term Unearned Revenue	502.55	540.16	543.81	329.64	202.74
Pension & Post-Retirement Benefits	-	3.74	2.64	2.16	2.34
Long-Term Deferred Tax Liabilities	88.08	59.33	74.11	73.51	65.1
Other Long-Term Liabilities	23.36	23.79	45.22	17.16	10.38
Total Liabilities	3,102	3,267	3,595	3,814	2,948
Common Stock	85.07	85.07	85.07	85.07	85.07
Additional Paid-In Capital	175.07	175.07	175.07	175.07	175.07
Retained Earnings	3,260	2,763	2,543	2,423	2,240
Comprehensive Income & Other	82.67	119.29	114.64	114.48	99.33
Total Common Equity	3,602	3,143	2,918	2,797	2,600
Minority Interest	75.54	124.01	110.82	88.16	74.09
Shareholders' Equity	3,678	3,267	3,029	2,885	2,674
Total Liabilities & Equity	6,779	6,534	6,623	6,700	5,622
Total Debt	1,948	2,133	2,577	2,742	2,282
Net Cash (Debt)	-1,883	-2,060	-2,424	-2,593	-2,030
Net Cash Per Share	-221.30	-242.19	-284.99	-304.85	-238.59
Filing Date Shares Outstanding	8.51	8.51	8.51	8.51	8.51
Total Common Shares Outstanding	8.51	8.51	8.51	8.51	8.51
Working Capital	560.84	699.9	1,091	788.96	978.66
Book Value Per Share	423.46	369.41	343.01	328.83	305.62
Tangible Book Value	3,505	3,076	2,879	2,768	2,579
Tangible Book Value Per Share	412.04	361.59	338.39	325.38	303.22
Land	83.54	136.36	136.36	136.36	102.62
Buildings	1,987	1,552	1,554	1,594	1,396
Machinery	3,704	2,141	2,053	2,059	1,921
Construction In Progress	-	1,767	1,681	1,461	802.24