Roopa Industries 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	15.4	33.82	29.78	19.45	14.92
Cash & Short-Term Investments	15.4	33.82	29.78	19.45	14.92
Cash Growth	-54.48%	13.58%	53.07%	30.38%	197.43%
Accounts Receivable	219.19	129.96	83.48	70.77	156.77
Other Receivables	-	27.21	10.9	7.56	0.88
Receivables	219.19	157.17	116.55	98.5	157.64
Inventory	308.39	465.82	326.25	293.22	200.78
Other Current Assets	88.89	16.01	13.8	9.81	9.58
Total Current Assets	631.86	672.81	486.37	420.98	382.91
Property, Plant & Equipment	84.11	88.11	96.18	108.59	103.79
Long-Term Investments	0.14	0.16	0.17	0.14	0.14
Other Long-Term Assets	3.49	3.5	3.23	3.41	3.41
Total Assets	719.6	764.58	646.79	565.49	490.25
Accounts Payable	125.38	168.49	143.12	71.15	94.3
Accrued Expenses	-	-	-	-	0.46
Short-Term Debt	-	257.13	198.07	160	63.62
Current Portion of Long-Term Debt	285.53	6.86	6.62	8.51	15.06
Current Income Taxes Payable	17.38	18.59	12.97	6.11	5.74
Other Current Liabilities	75.99	56.45	64.82	146.65	131.12
Total Current Liabilities	504.27	507.51	425.6	392.41	310.31
Long-Term Debt	24.73	68.69	52.79	20.23	41.05
Pension & Post-Retirement Benefits	6.76	5.42	4.82	4.51	4.29
Long-Term Deferred Tax Liabilities	7.89	8.01	8.84	8.91	8.76
Other Long-Term Liabilities	0	-	-	-0	-0
Total Liabilities	543.65	589.64	492.06	426.06	364.4
Common Stock	78.66	78.66	78.66	78.66	78.66
Additional Paid-In Capital	-	1.66	1.66	1.66	1.66
Retained Earnings	-	90.63	70.28	55.09	41.6
Comprehensive Income & Other	97.3	4	4.14	4.02	3.93
Shareholders' Equity	175.95	174.94	154.73	139.43	125.85
Total Liabilities & Equity	719.6	764.58	646.79	565.49	490.25
Total Debt	310.26	332.67	257.48	188.74	119.73
Net Cash (Debt)	-294.86	-298.85	-227.7	-169.29	-104.81
Net Cash Per Share	-46.13	-38.00	-28.95	-21.52	-13.33
Filing Date Shares Outstanding	7.96	7.87	7.87	7.87	7.87
Total Common Shares Outstanding	7.96	7.87	7.87	7.87	7.87
Working Capital	127.59	165.3	60.77	28.57	72.61
Book Value Per Share	22.10	22.24	19.67	17.73	16.00
Tangible Book Value	175.95	174.94	154.73	139.43	125.85
Tangible Book Value Per Share	22.10	22.24	19.67	17.73	16.00
Land	-	0.69	0.69	0.69	0.69
Buildings	-	30.5	30.5	30.5	30.5
Machinery	-	144.64	150.76	163.36	152
Construction In Progress	-	8.83	8.83	8.83	6.85