Diligent 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	0.71	6.69	4.25	1.9	7.81
Cash & Short-Term Investments	0.71	6.69	4.25	1.9	7.81
Cash Growth	-89.44%	57.47%	124.33%	-75.74%	354.66%
Accounts Receivable	298.12	83.94	472.65	448.01	137.24
Other Receivables	9	9	-	-	-
Receivables	307.12	95.53	475.98	451.76	140.99
Inventory	461.52	397.36	228.08	184.89	218.2
Prepaid Expenses	-	1.32	0.75	0.54	0.6
Other Current Assets	137.03	416.14	211.41	98.51	38.13
Total Current Assets	906.37	917.05	920.47	737.6	405.72
Property, Plant & Equipment	158.99	145.77	125.05	125.03	127.52
Long-Term Investments	-	-	30	30	30.12
Long-Term Deferred Tax Assets	5.11	4.11	3.99	3.32	1.25
Other Long-Term Assets	76.81	75.99	76	6.99	6.99
Total Assets	1,147	1,143	1,156	902.94	571.61
Accounts Payable	2.78	13.49	9.7	236.45	102.55
Accrued Expenses	-	33.12	7.04	2.55	3.84
Short-Term Debt	-	275.7	489.81	171.85	127.03
Current Portion of Long-Term Debt	349.08	22.1	18.01	-	-
Current Income Taxes Payable	8.3	8.34	23.79	18.65	11.02
Other Current Liabilities	71.89	79.2	365.06	2.59	3.12
Total Current Liabilities	432.04	431.94	913.41	432.08	247.56
Long-Term Debt	43.87	65.9	62.78	311.81	186.6
Other Long-Term Liabilities	1.05	-	-	-	-0
Total Liabilities	476.97	497.84	976.19	743.89	434.16
Common Stock	238.43	238.43	114.36	114.36	114.36
Additional Paid-In Capital	-	316.55	-	-	-
Retained Earnings	-	84.29	59.14	38.87	17.27
Comprehensive Income & Other	431.88	5.82	5.82	5.82	5.82
Shareholders' Equity	670.32	645.08	179.32	159.05	137.45
Total Liabilities & Equity	1,147	1,143	1,156	902.94	571.61
Total Debt	392.95	363.7	570.6	483.66	313.63
Net Cash (Debt)	-392.24	-357	-566.35	-481.77	-305.82
Net Cash Per Share	-1.71	-2.39	-4.95	-4.21	-2.67
Filing Date Shares Outstanding	354	238.43	114.36	114.36	114.36
Total Common Shares Outstanding	354	238.43	114.36	114.36	114.36
Working Capital	474.33	485.11	7.06	305.52	158.17
Book Value Per Share	1.89	2.71	1.57	1.39	1.20
Tangible Book Value	670.32	645.08	179.32	159.05	137.45
Tangible Book Value Per Share	1.89	2.71	1.57	1.39	1.20
Land	-	22.19	22.19	-	-
Buildings	-	70.66	70.66	-	-
Machinery	-	124.01	95.65	-	-
Construction In Progress	-	22.56	17.49	-	-