Hemang Resources 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	Dec '25 Dec 31, 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	7.43	5.64	0.88	8.97	11.71	38.1
Cash & Short-Term Investments	7.43	5.64	0.88	8.97	11.71	38.1
Cash Growth	240.05%	542.09%	-90.20%	-23.42%	-69.27%	-11.09%
Accounts Receivable	269.64	256.67	187.44	397.85	372.38	232.23
Other Receivables	-	42.23	41.83	22.93	6.95	9.93
Receivables	269.64	298.9	229.27	420.78	399.55	242.15
Inventory	163.37	174.8	216.9	175.82	177.8	128.81
Other Current Assets	48.96	7.5	7.63	23.64	63.05	71.67
Total Current Assets	489.4	486.83	454.68	629.21	652.11	480.73
Property, Plant & Equipment	0.13	0.17	0.24	0.31	0.4	0.46
Long-Term Investments	0.02	1.77	3.98	3.55	3.01	2.7
Long-Term Deferred Tax Assets	27.24	27.24	30.13	8.22	44.08	130.87
Other Long-Term Assets	39.87	39.69	63.33	65.01	24.72	24.71
Total Assets	556.66	555.7	552.35	706.29	724.32	639.48
Accounts Payable	196.27	191.55	191.55	245.06	309.59	243.13
Accrued Expenses	-	5.81	6.46	17.37	40.51	30.42
Short-Term Debt	10.05	10.05	10.05	10.05	10.05	208.77
Other Current Liabilities	2.28	1.57	1.47	64.82	69.02	73.66
Total Current Liabilities	208.6	208.98	209.53	337.3	429.18	555.98
Long-Term Debt	87.08	87.08	88.58	103.88	103.88	87.08
Other Long-Term Liabilities	-0	-0	0	-0	-0	0.36
Total Liabilities	295.68	296.06	298.11	441.19	533.06	643.43
Common Stock	132	132	132	132	132	132
Retained Earnings	-	47.65	42.25	53.11	-20.73	-215.94
Comprehensive Income & Other	128.98	79.99	79.99	79.99	79.99	79.99
Total Common Equity	260.98	259.65	254.24	265.11	191.26	-3.95
Shareholders' Equity	260.98	259.65	254.24	265.11	191.26	-3.95
Total Liabilities & Equity	556.66	555.7	552.35	706.29	724.32	639.48
Total Debt	97.13	97.13	98.63	113.93	113.93	295.85
Net Cash (Debt)	-89.7	-91.49	-97.76	-104.97	-102.22	-257.75
Net Cash Per Share	-6.87	-6.93	-7.41	-7.95	-7.74	-19.53
Filing Date Shares Outstanding	13.62	13.2	13.2	13.2	13.2	13.2
Total Common Shares Outstanding	13.62	13.2	13.2	13.2	13.2	13.2
Working Capital	280.8	277.86	245.15	291.91	222.94	-75.25
Book Value Per Share	19.16	19.67	19.26	20.08	14.49	-0.30
Tangible Book Value	260.98	259.65	254.24	265.11	191.26	-3.95
Tangible Book Value Per Share	19.16	19.67	19.26	20.08	14.49	-0.30
Machinery	-	1.48	1.48	1.46	1.46	1.4

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.