Jagan Lamps 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	2.26	3.38	1.62	12.62	1.19	8.72
Short-Term Investments	-	0.22	0.2	-	-	-
Cash & Short-Term Investments	2.26	3.6	1.82	12.62	1.19	8.72
Cash Growth	-70.75%	98.07%	-85.62%	957.29%	-86.31%	-4.10%
Accounts Receivable	130.17	103.86	94.49	92.1	87.85	58.52
Other Receivables	-	16.05	4.52	2.73	12.6	5.21
Receivables	130.17	119.91	99.01	94.83	100.45	63.73
Inventory	229.58	234.1	114.99	93.21	64.57	35.89
Prepaid Expenses	-	0.75	0.63	0.95	0.96	0.63
Other Current Assets	34.31	3.82	26.78	4.96	9.86	9.45
Total Current Assets	396.33	362.17	243.22	206.58	177.04	118.42
Property, Plant & Equipment	162.5	167.97	177.88	188.65	193.11	189.56
Other Intangible Assets	0.04	0.08	0.13	0.19	0.24	0.15
Other Long-Term Assets	2.51	2.98	2.45	1.79	1.35	1.16
Total Assets	561.37	533.2	423.68	397.2	371.74	309.28
Accounts Payable	78.7	68.11	31.16	18.49	40.1	46.7
Accrued Expenses	0.41	7.46	8.47	9.23	7.81	8.59
Short-Term Debt	105.95	94.76	54.72	58.7	44.5	15.49
Current Portion of Long-Term Debt	-	-	-	-	-	0.11
Current Income Taxes Payable	0.16	0.02	0.19	1.17	0.05	0.05
Other Current Liabilities	15.3	10.78	5.25	15.63	5.73	5.21
Total Current Liabilities	200.52	181.12	99.8	103.22	98.19	76.14
Pension & Post-Retirement Benefits	2.09	1.43	3.22	2.82	2.29	2.07
Long-Term Deferred Tax Liabilities	17.21	17.82	17.79	17.89	17.71	15.71
Other Long-Term Liabilities	-	-	-	-	-0	-
Total Liabilities	219.82	200.37	120.81	123.93	118.19	93.92
Common Stock	72.95	72.95	72.95	72.95	71.56	68.9
Additional Paid-In Capital	-	17.28	17.28	17.28	11.36	-
Retained Earnings	-	241.03	212.66	183.29	163.81	146.81
Comprehensive Income & Other	268.6	1.57	-0.01	-0.24	6.82	-0.35
Shareholders' Equity	341.55	332.83	302.87	273.28	253.55	215.36
Total Liabilities & Equity	561.37	533.2	423.68	397.2	371.74	309.28
Total Debt	105.95	94.76	54.72	58.7	44.5	15.6
Net Cash (Debt)	-103.69	-91.17	-52.91	-46.08	-43.31	-6.88
Net Cash Per Share	-14.25	-12.50	-7.24	-6.38	-6.11	-1.00
Filing Date Shares Outstanding	7.27	7.3	7.3	7.3	7.16	6.9
Total Common Shares Outstanding	7.27	7.3	7.3	7.3	7.16	6.9
Working Capital	195.81	181.05	143.42	103.36	78.85	42.28
Book Value Per Share	47.00	45.59	41.49	37.43	35.40	31.23
Tangible Book Value	341.51	332.75	302.75	273.09	253.31	215.21
Tangible Book Value Per Share	47.00	45.58	41.47	37.41	35.37	31.21
Land	-	14.69	14.69	14.69	14.69	14.69
Buildings	-	94.95	94.95	94.95	94.95	94.95
Machinery	-	256.17	252.26	249.58	240.59	224.69

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