Hipolin 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	1.14	2.85	1.64	1.01	1.91
Short-Term Investments	-	-	-	2.6	7.15
Cash & Short-Term Investments	1.14	2.85	1.64	3.61	9.06
Cash Growth	-59.89%	74.20%	-54.63%	-60.22%	-4.69%
Accounts Receivable	17.96	30.34	35.89	20	15.94
Other Receivables	-	-	-	-	0.02
Receivables	17.96	30.34	35.89	20.05	16.04
Inventory	13.86	12.78	12.48	10.99	5.14
Prepaid Expenses	-	0.1	1.17	0	0.13
Restricted Cash	-	-	-	-	19.1
Other Current Assets	0.83	0.41	0.55	2.06	1.07
Total Current Assets	33.79	46.47	51.72	36.72	50.54
Property, Plant & Equipment	8.3	8.94	9.57	9.48	6.32
Long-Term Investments	2.41	31.99	59.36	61.28	8.88
Goodwill	40.02	40.02	40.02	40.02	32.03
Long-Term Accounts Receivable	-	-	-	-	0.27
Other Long-Term Assets	25.22	1.96	1.97	0.92	7.5
Total Assets	109.85	129.78	162.78	148.58	105.71
Accounts Payable	14.93	14.87	22.74	12.02	5.8
Accrued Expenses	-	3.65	3.89	2.27	1.92
Short-Term Debt	5.11	21.2	20.82	7.64	11
Other Current Liabilities	15.11	1.19	1.16	2.24	39.93
Total Current Liabilities	35.16	40.91	48.61	24.17	58.64
Long-Term Debt	-	7.48	-	-	-
Pension & Post-Retirement Benefits	-	-0.03	-0.04	0.69	0.11
Other Long-Term Liabilities	0.75	-	-0	0.62	0.09
Total Liabilities	35.9	48.35	48.57	25.49	58.84
Common Stock	31.31	31.31	31.31	31.31	31.31
Additional Paid-In Capital	-	57.43	57.43	57.43	57.43
Retained Earnings	-	-7.4	25.38	34.27	-41.97
Comprehensive Income & Other	42.63	0.09	0.09	0.09	0.09
Total Common Equity	73.94	81.43	114.21	123.09	46.85
Minority Interest	-	-	-	-	0.01
Shareholders' Equity	73.94	81.43	114.21	123.09	46.87
Total Liabilities & Equity	109.85	129.78	162.78	148.58	105.71
Total Debt	5.11	28.68	20.82	7.64	11
Net Cash (Debt)	-3.97	-25.83	-19.19	-4.03	-1.93
Net Cash Per Share	-1.27	-8.25	-6.13	-1.29	-0.62
Filing Date Shares Outstanding	2.7	3.13	3.13	3.13	3.13
Total Common Shares Outstanding	2.7	3.13	3.13	3.13	3.13
Working Capital	-1.37	5.57	3.12	12.55	-8.1
Book Value Per Share	27.39	26.01	36.47	39.31	14.96
Tangible Book Value	33.92	41.41	74.19	83.08	14.82
Tangible Book Value Per Share	12.56	13.23	23.69	26.53	4.73
Buildings	-	2.08	2.08	2.08	2.08
Machinery	-	12.73	12.41	11.39	5.85
Construction In Progress	-	-	-	-	2.5