Goyal Associates 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	Sep '25 Sep 30, 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	0.26	1.44	0.47	1.06	3.98	6.55
Short-Term Investments	-	-	-	-	0.11	0.1
Cash & Short-Term Investments	0.26	1.44	0.47	1.06	4.09	6.65
Cash Growth	-38.52%	205.09%	-55.26%	-74.20%	-38.50%	12.21%
Accounts Receivable	0.01	1.57	4.25	12.79	0.13	1.01
Receivables	84.03	78.86	53.56	41.41	44.65	45.65
Other Current Assets	2.32	2.47	2.59	1.93	2.08	10.93
Total Current Assets	86.61	82.77	56.62	44.4	50.83	63.22
Property, Plant & Equipment	1.51	0.44	1.84	3	3.09	3.63
Other Intangible Assets	-	1.43	2.01	2.58	-	-
Long-Term Deferred Tax Assets	-	0.13	0.08	-	-	-
Other Long-Term Assets	0.13	-	0	0	-	-
Total Assets	88.25	84.77	60.55	49.99	53.91	66.85
Accounts Payable	2.81	1.88	1.1	1.17	0.28	0.14
Accrued Expenses	-	-	11.6	8.62	13.15	9.61
Current Income Taxes Payable	2.92	2.92	3.3	1.11	0.1	0.1
Total Current Liabilities	5.73	4.8	15.99	10.91	13.52	9.85
Long-Term Debt	10.52	10.52	11.44	12.42	19.89	32.11
Pension & Post-Retirement Benefits	-	-	0.29	-	-	-
Other Long-Term Liabilities	16.3	14.41	0.34	0.47	0.2	0.11
Total Liabilities	32.55	29.73	28.06	23.8	33.6	42.07
Common Stock	52.94	52.94	46.94	46.94	46.94	46.94
Retained Earnings	2.76	2.1	-14.45	-20.75	-26.63	-22.15
Shareholders' Equity	55.7	55.04	32.49	26.19	20.31	24.78
Total Liabilities & Equity	88.25	84.77	60.55	49.99	53.91	66.85
Total Debt	10.52	10.52	11.44	12.42	19.89	32.11
Net Cash (Debt)	-10.26	-9.08	-10.97	-11.37	-15.8	-25.46
Net Cash Per Share	-0.17	-0.17	-0.23	-0.24	-0.34	-0.76
Filing Date Shares Outstanding	53.7	52.94	46.94	46.94	46.94	46.94
Total Common Shares Outstanding	53.7	52.94	46.94	46.94	46.94	46.94
Working Capital	80.88	77.97	40.63	33.49	37.31	53.37
Book Value Per Share	1.04	1.04	0.69	0.56	0.43	0.53
Tangible Book Value	55.7	53.61	30.49	23.61	20.31	24.78
Tangible Book Value Per Share	1.04	1.01	0.65	0.50	0.43	0.53
Machinery	-	-	6.25	6.15	4.88	4.18

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