Photoquip 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	5.75	4.1	4.68	5.28	0.78
Short-Term Investments	-	3.55	3.33	3.09	2.99
Cash & Short-Term Investments	5.75	7.64	8.01	8.37	3.78
Cash Growth	-24.75%	-4.54%	-4.36%	121.72%	-67.17%
Accounts Receivable	44.07	38.25	30.88	3.77	7.43
Other Receivables	-	-	-	-	1.14
Receivables	44.07	38.25	30.88	3.77	8.57
Inventory	19.44	28.93	54.81	42.09	52.17
Prepaid Expenses	-	0.8	0.64	0.39	0.29
Other Current Assets	0.63	0.02	2.12	0.54	-
Total Current Assets	69.9	75.64	96.46	55.16	64.81
Property, Plant & Equipment	71.12	78.93	88.18	93.41	100.01
Long-Term Investments	5.14	1.91	1.06	1.35	0.91
Long-Term Deferred Tax Assets	14.77	13.57	15.15	20.11	28.77
Other Long-Term Assets	65.35	21.51	8.68	17.69	32.47
Total Assets	226.27	193.06	211.01	189.22	228.46
Accounts Payable	15.53	17.56	39.99	7.19	6.31
Accrued Expenses	2.69	2.31	0.1	0.07	0.61
Short-Term Debt	-	32.8	32.03	52.76	48.61
Current Portion of Long-Term Debt	23.62	8.67	6.4	5.18	3.66
Current Portion of Leases	2.22	1.9	-	-	0.71
Other Current Liabilities	0.1	0.1	0.1	0.5	4.24
Total Current Liabilities	44.16	63.34	78.61	65.69	64.14
Long-Term Debt	109.83	46.79	55.54	48.27	47.12
Long-Term Leases	0.44	2.66	-	-	-
Pension & Post-Retirement Benefits	-	-	-	0.35	1.26
Other Long-Term Liabilities	0	-	-	-	-0
Total Liabilities	154.44	112.79	134.16	114.32	112.52
Common Stock	60.01	60.01	60.01	48.01	48.01
Additional Paid-In Capital	-	12.25	12.25	-	-
Retained Earnings	-	-15	-18.41	3.9	44.93
Comprehensive Income & Other	11.83	23.01	23.01	23	23
Shareholders' Equity	71.84	80.27	76.86	74.91	115.94
Total Liabilities & Equity	226.27	193.06	211.01	189.22	228.46
Total Debt	136.12	92.82	93.97	106.2	100.09
Net Cash (Debt)	-130.37	-85.18	-85.96	-97.83	-96.32
Net Cash Per Share	-21.66	-14.19	-16.09	-20.38	-20.06
Filing Date Shares Outstanding	5.68	6	6	4.8	4.8
Total Common Shares Outstanding	5.68	6	6	4.8	4.8
Working Capital	25.74	12.3	17.85	-10.53	0.66
Book Value Per Share	12.64	13.38	12.81	15.60	24.15
Tangible Book Value	71.84	80.27	76.86	74.91	115.94
Tangible Book Value Per Share	12.64	13.38	12.81	15.60	24.15
Land	-	45.04	45.04	45.04	45.04
Buildings	-	-	21.9	21.54	21.54
Machinery	-	139.32	137.85	137.61	137.46

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