Span Divergent 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	69.72	5.85	9.25	3.99	1.94
Short-Term Investments	51.54	63	46.86	39.45	40.28
Cash & Short-Term Investments	121.26	68.85	56.11	43.44	42.22
Cash Growth	76.12%	22.72%	29.15%	2.89%	-58.90%
Accounts Receivable	15.4	13.87	15.55	18.99	15.76
Other Receivables	1.09	2.67	9	8.58	8.57
Receivables	16.5	16.54	24.54	27.57	24.33
Inventory	17.23	10	11.82	16.06	17.76
Prepaid Expenses	-	0.18	0.17	0.25	0.2
Other Current Assets	36.17	28.26	28.06	28.88	35.13
Total Current Assets	191.16	123.83	120.7	116.2	119.64
Property, Plant & Equipment	93.09	96.28	107.27	128.04	147.1
Goodwill	-	-	-	0.25	0.36
Other Intangible Assets	0.25	0.14	0.22	0.31	0.39
Long-Term Deferred Tax Assets	3.65	3.66	4.16	3.78	1.59
Other Long-Term Assets	0.88	8.12	9.52	7.36	9.17
Total Assets	289.02	232.02	241.87	255.92	278.26
Accounts Payable	58.06	34.57	27.55	26.72	21.21
Accrued Expenses	-	20.36	18.17	21.07	13.74
Short-Term Debt	69.27	56.44	51.78	50.99	57.25
Current Portion of Leases	1.19	1.19	2.99	7.27	9.91
Other Current Liabilities	45.59	166.39	169.6	172.44	129.07
Total Current Liabilities	174.1	278.95	270.08	278.49	231.18
Long-Term Debt	-	24.02	34.14	48.39	55.45
Long-Term Leases	0.91	1.89	2.21	4.86	9.31
Pension & Post-Retirement Benefits	-	4.63	3.97	1.24	2.99
Long-Term Deferred Tax Liabilities	4.93	4.66	3.26	2.64	1.46
Other Long-Term Liabilities	10.81	6.29	3.88	3.88	7.18
Total Liabilities	190.75	320.44	317.55	339.5	307.57
Common Stock	72.63	54.62	54.62	54.62	54.62
Retained Earnings	-	-105.03	-95.84	-105.35	-54.76
Comprehensive Income & Other	75.96	22.35	22.35	22.35	22.35
Total Common Equity	148.59	-28.07	-18.87	-28.39	22.21
Minority Interest	-50.32	-60.35	-56.8	-55.19	-51.52
Shareholders' Equity	98.27	-88.41	-75.68	-83.58	-29.32
Total Liabilities & Equity	289.02	232.02	241.87	255.92	278.26
Total Debt	71.37	83.53	91.12	111.51	131.93
Net Cash (Debt)	49.89	-14.68	-35.02	-68.06	-89.71
Net Cash Per Share	10.73	-2.69	-6.41	-12.46	-16.42
Filing Date Shares Outstanding	4.76	5.46	5.46	5.46	5.46
Total Common Shares Outstanding	4.76	5.46	5.46	5.46	5.46
Working Capital	17.06	-155.12	-149.38	-162.3	-111.54
Book Value Per Share	31.22	-5.14	-3.46	-5.20	4.07
Tangible Book Value	148.35	-28.21	-19.09	-28.94	21.46
Tangible Book Value Per Share	31.17	-5.17	-3.50	-5.30	3.93
Land	-	10.7	10.7	10.95	10.95
Buildings	-	118.73	118.73	126.69	126.69
Machinery	-	97.3	97.27	106.59	105.85
Leasehold Improvements	-	2.69	2.69	3.56	3.56