Hipolin 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	0.23	2.85	1.64	1.01	1.91	1.01
Short-Term Investments	-	-	-	2.6	7.15	8.5
Cash & Short-Term Investments	0.23	2.85	1.64	3.61	9.06	9.51
Cash Growth	-91.61%	74.20%	-54.63%	-60.22%	-4.69%	-50.46%
Accounts Receivable	12.38	30.34	35.89	20	15.94	20.27
Other Receivables	-	-	-	-	0.02	0.09
Receivables	12.38	30.34	35.89	20.05	16.04	20.45
Inventory	8.8	12.78	12.48	10.99	5.14	10.74
Prepaid Expenses	-	0.1	1.17	0	0.13	0.18
Restricted Cash	-	-	-	-	19.1	-
Other Current Assets	0.64	0.41	0.55	2.06	1.07	0.08
Total Current Assets	22.05	46.47	51.72	36.72	50.54	40.95
Property, Plant & Equipment	8.5	8.94	9.57	9.48	6.32	12.07
Long-Term Investments	27.22	31.99	59.36	61.28	8.88	31.74
Goodwill	40.02	40.02	40.02	40.02	32.03	-
Long-Term Accounts Receivable	-	-	-	-	0.27	-
Other Long-Term Assets	0.64	1.96	1.97	0.92	7.5	1.19
Total Assets	98.68	129.78	162.78	148.58	105.71	86.47
Accounts Payable	12.83	14.87	22.74	12.02	5.8	10.29
Accrued Expenses	-	3.65	3.89	2.27	1.92	2.97
Short-Term Debt	10.14	21.2	20.82	7.64	11	15.64
Other Current Liabilities	1.58	1.19	1.16	2.24	39.93	0.97
Total Current Liabilities	24.55	40.91	48.61	24.17	58.64	29.87
Long-Term Debt	-	7.48	-	-	-	-
Pension & Post-Retirement Benefits	-	-0.03	-0.04	0.69	0.11	0.03
Other Long-Term Liabilities	-	-	-0	0.62	0.09	0
Total Liabilities	24.55	48.35	48.57	25.49	58.84	29.9
Common Stock	31.31	31.31	31.31	31.31	31.31	31.31
Additional Paid-In Capital	-	57.43	57.43	57.43	57.43	57.43
Retained Earnings	-	-7.4	25.38	34.27	-41.97	-32.9
Comprehensive Income & Other	42.81	0.09	0.09	0.09	0.09	0.73
Total Common Equity	74.13	81.43	114.21	123.09	46.85	56.57
Minority Interest	-	-	-	-	0.01	-
Shareholders' Equity	74.13	81.43	114.21	123.09	46.87	56.57
Total Liabilities & Equity	98.68	129.78	162.78	148.58	105.71	86.47
Total Debt	10.14	28.68	20.82	7.64	11	15.64
Net Cash (Debt)	-9.92	-25.83	-19.19	-4.03	-1.93	-6.13
Net Cash Per Share	-3.16	-8.25	-6.13	-1.29	-0.62	-1.96
Filing Date Shares Outstanding	3.14	3.13	3.13	3.13	3.13	3.13
Total Common Shares Outstanding	3.14	3.13	3.13	3.13	3.13	3.13
Working Capital	-2.51	5.57	3.12	12.55	-8.1	11.09
Book Value Per Share	23.64	26.01	36.47	39.31	14.96	18.07
Tangible Book Value	34.11	41.41	74.19	83.08	14.82	56.57
Tangible Book Value Per Share	10.88	13.23	23.69	26.53	4.73	18.07
Land	-	-	-	-	-	5.86
Buildings	-	2.08	2.08	2.08	2.08	2.96
Machinery	-	12.73	12.41	11.39	5.85	14.74
Construction In Progress	-	-	-	-	2.5	-

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