Checkpoint Trends Limited (BOM:531099)

Checkpoint Trends Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	1.34	0.25	0.14	0.3	0.16	5.16
Short-Term Investments	-	-	-	0.23	0.37	0.39
Cash & Short-Term Investments	1.34	0.25	0.14	0.53	0.54	5.56
Cash Growth	267.12%	82.48%	-74.36%	-0.51%	-90.33%	1591.92%
Accounts Receivable	1,391	2.85	7.07	4.3	6.66	2.21
Receivables	1,392	5.98	8.22	5.45	7.81	3.36
Other Current Assets	2.26	0.3	0.23	-	-	-
Total Current Assets	1,406	6.53	8.59	5.99	8.35	8.91
Property, Plant & Equipment	0.09	-	0.68	0.61	0.12	0.14
Long-Term Deferred Tax Assets	-	-	0.07	-	-	-
Other Long-Term Assets	-	-	0	-0	-	-
Total Assets	1,406	6.53	9.34	6.59	8.47	9.05
Accounts Payable	1,380	-	-	0.01	0.01	0.01
Accrued Expenses	1.69	0.8	4.01	0.05	2.6	2.68
Short-Term Debt	-	-	-	1.47	-	-
Current Income Taxes Payable	-	-	-	-	0.03	0.17
Other Current Liabilities	4.75	0.15	-	0.03	0.02	0
Total Current Liabilities	1,387	0.94	4.01	1.56	2.65	2.87
Long-Term Deferred Tax Liabilities	0	-	-	0	0	0
Total Liabilities	1,387	0.94	4.01	1.57	2.66	2.87
Common Stock	54.68	54.68	54.68	54.68	54.68	54.68
Retained Earnings	-	-	-	-50.01	-52.6	-52.24
Comprehensive Income & Other	-35	-49.1	-49.36	0.36	3.73	3.73
Shareholders' Equity	19.69	5.58	5.33	5.03	5.81	6.18
Total Liabilities & Equity	1,406	6.53	9.34	6.59	8.47	9.05
Total Debt	-	-	-	1.47	-	-
Net Cash (Debt)	1.34	0.25	0.14	-0.94	0.54	5.56
Net Cash Growth	267.12%	82.48%	-	-	-90.33%	1591.92%
Net Cash Per Share	0.24	0.05	0.03	-0.17	0.10	1.02
Filing Date Shares Outstanding	5.46	5.47	5.47	5.47	5.47	5.47
Total Common Shares Outstanding	5.46	5.47	5.47	5.47	5.47	5.47
Working Capital	19.6	5.58	4.58	4.42	5.7	6.04
Book Value Per Share	3.61	1.02	0.97	0.92	1.06	1.13
Tangible Book Value	19.69	5.58	5.33	5.03	5.81	6.18
Tangible Book Value Per Share	3.61	1.02	0.97	0.92	1.06	1.13
Machinery	-	-	-	0.68	0.17	0.17

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.