Roopa Industries 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	16.97	33.82	29.78	19.45	14.92	5.02
Cash & Short-Term Investments	16.97	33.82	29.78	19.45	14.92	5.02
Cash Growth	-64.83%	13.58%	53.07%	30.38%	197.43%	96.53%
Accounts Receivable	163.75	129.96	83.48	70.77	156.77	114.97
Other Receivables	-	27.21	10.9	7.56	0.88	-
Receivables	163.75	157.17	116.55	98.5	157.64	114.97
Inventory	350.34	465.82	326.25	293.22	200.78	194.56
Other Current Assets	247	16.01	13.8	9.81	9.58	40.62
Total Current Assets	778.05	672.81	486.37	420.98	382.91	355.16
Property, Plant & Equipment	84.43	88.11	96.18	108.59	103.79	104.62
Long-Term Investments	0.17	0.16	0.17	0.14	0.14	0.13
Other Long-Term Assets	3.51	3.5	3.23	3.41	3.41	3.41
Total Assets	866.16	764.58	646.79	565.49	490.25	463.31
Accounts Payable	188.13	168.49	143.12	71.15	94.3	132.87
Accrued Expenses	-	-	-	-	0.46	0.43
Short-Term Debt	-	257.13	198.07	160	63.62	46.33
Current Portion of Long-Term Debt	315.28	6.86	6.62	8.51	15.06	9.98
Current Income Taxes Payable	21.14	18.59	12.97	6.11	5.74	2.29
Other Current Liabilities	100.17	56.45	64.82	146.65	131.12	64.2
Total Current Liabilities	624.72	507.51	425.6	392.41	310.31	256.1
Long-Term Debt	45.57	68.69	52.79	20.23	41.05	78.29
Pension & Post-Retirement Benefits	5.65	5.42	4.82	4.51	4.29	4.01
Long-Term Deferred Tax Liabilities	7.8	8.01	8.84	8.91	8.76	9.26
Other Long-Term Liabilities	0	-	-	-0	-0	0
Total Liabilities	683.74	589.64	492.06	426.06	364.4	347.67
Common Stock	78.66	78.66	78.66	78.66	78.66	78.66
Additional Paid-In Capital	-	1.66	1.66	1.66	1.66	1.66
Retained Earnings	-	90.63	70.28	55.09	41.6	31.45
Comprehensive Income & Other	103.77	4	4.14	4.02	3.93	3.88
Shareholders' Equity	182.43	174.94	154.73	139.43	125.85	115.65
Total Liabilities & Equity	866.16	764.58	646.79	565.49	490.25	463.31
Total Debt	360.86	332.67	257.48	188.74	119.73	134.59
Net Cash (Debt)	-343.89	-298.85	-227.7	-169.29	-104.81	-129.58
Net Cash Per Share	-43.69	-38.00	-28.95	-21.52	-13.33	-16.47
Filing Date Shares Outstanding	7.87	7.87	7.87	7.87	7.87	7.87
Total Common Shares Outstanding	7.87	7.87	7.87	7.87	7.87	7.87
Working Capital	153.33	165.3	60.77	28.57	72.61	99.06
Book Value Per Share	23.19	22.24	19.67	17.73	16.00	14.70
Tangible Book Value	182.43	174.94	154.73	139.43	125.85	115.65
Tangible Book Value Per Share	23.19	22.24	19.67	17.73	16.00	14.70
Land	-	0.69	0.69	0.69	0.69	0.69
Buildings	-	30.5	30.5	30.5	30.5	30.5
Machinery	-	144.64	150.76	163.36	152	149.38
Construction In Progress	-	8.83	8.83	8.83	6.85	1.05

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