Caplin Point 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	-	1,995	1,387	1,776	1,508	2,316
Short-Term Investments	-	5,893	5,602	4,525	3,100	2,042
Trading Asset Securities	-	964.5	359.9	202.7	519.7	105.4
Cash & Short-Term Investments	10,172	8,852	7,348	6,503	5,127	4,463
Cash Growth	23.05%	20.47%	13.00%	26.83%	14.89%	58.81%
Accounts Receivable	-	6,404	5,453	3,987	3,207	2,794
Other Receivables	-	629	480.8	204.5	136.1	202.5
Receivables	-	7,033	5,934	4,191	3,343	2,996
Inventory	-	3,361	3,630	2,882	2,273	1,790
Prepaid Expenses	-	136	18	23.7	-	-
Other Current Assets	-	1,957	1,999	1,922	2,235	896.9
Total Current Assets	-	21,340	18,929	15,522	12,978	10,146
Property, Plant & Equipment	-	6,737	5,568	4,894	2,935	3,119
Long-Term Investments	-	1,963	1,326	709.1	380.9	219
Goodwill	-	27.7	27.7	27.7	0.5	0.5
Other Intangible Assets	-	127.8	97.5	84	108	72.4
Long-Term Deferred Tax Assets	-	22.3	125.5	140	62.1	-
Other Long-Term Assets	-	1,861	907.3	537.8	899	79.2
Total Assets	-	32,079	26,981	21,914	17,363	13,636
Accounts Payable	-	2,176	2,296	1,526	1,559	885
Accrued Expenses	-	401.5	296.6	249.2	142.4	126.4
Current Portion of Long-Term Debt	-	5.5	2.8	34.1	5	170.7
Current Portion of Leases	-	15.6	7.7	11.4	4.6	7.9
Other Current Liabilities	-	461.5	705.2	859.7	365.4	238.5
Total Current Liabilities	-	3,060	3,309	2,680	2,077	1,429
Long-Term Leases	-	29.1	9.2	9.3	11.7	5.3
Long-Term Unearned Revenue	-	108.2	76.1	45.2	61.1	70.1
Pension & Post-Retirement Benefits	-	8.5	4.3	-	60.6	53.6
Long-Term Deferred Tax Liabilities	-	-	-	-	-	11.6
Other Long-Term Liabilities	-	8.9	114.8	106.8	54.2	33.3
Total Liabilities	-	3,215	3,513	2,841	2,264	1,602
Common Stock	-	152	151.9	151.8	151.6	151.3
Additional Paid-In Capital	-	193.6	154.1	134.1	146.3	21.2
Retained Earnings	-	23,803	19,740	15,511	12,025	9,257
Comprehensive Income & Other	-	2,191	945.4	842.4	350.8	248.8
Total Common Equity	30,848	26,339	20,991	16,639	12,674	9,678
Minority Interest	-	359	311.2	267.9	259.5	175.4
Shareholders' Equity	31,990	28,864	23,468	19,073	15,099	12,034
Total Liabilities & Equity	-	32,079	26,981	21,914	17,363	13,636
Total Debt	53.1	50.2	19.7	54.8	21.3	183.9
Net Cash (Debt)	10,119	8,802	7,329	6,448	5,106	4,279
Net Cash Growth	22.77%	20.11%	13.66%	26.29%	19.33%	76.52%
Net Cash Per Share	132.73	115.29	96.04	84.28	66.85	56.06
Filing Date Shares Outstanding	76.01	76.01	75.94	75.9	75.79	75.64
Total Common Shares Outstanding	76.01	76.01	75.94	75.9	75.79	75.64
Working Capital	-	18,280	15,621	12,842	10,901	8,717
Book Value Per Share	405.84	346.52	276.41	219.22	167.22	127.95
Tangible Book Value	30,577	26,184	20,866	16,527	12,565	9,605
Tangible Book Value Per Share	402.28	344.47	274.77	217.74	165.79	126.98
Land	-	572.8	378.5	377.5	338.7	333.8
Buildings	-	1,642	1,452	1,136	1,073	1,082
Machinery	-	6,071	4,936	3,067	2,874	2,678
Construction In Progress	-	1,392	1,166	2,205	154.1	138.2

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.