B2B Software Technologies 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	75.7	25.71	23.1	19.86	25.07
Short-Term Investments	180.14	24.88	28.59	139.8	119.23
Trading Asset Securities	-	164.91	138.77	7.07	0.29
Cash & Short-Term Investments	255.84	215.5	190.46	166.73	144.59
Cash Growth	18.72%	13.14%	14.23%	15.32%	21.25%
Accounts Receivable	10.89	15.29	18.62	12.05	15.97
Other Receivables	-	1.4	1.67	6.01	1.39
Receivables	11.23	16.83	20.49	18.27	17.52
Inventory	2.02	1.77	1.49	1.13	0.81
Other Current Assets	5.78	6.35	5.99	2.89	6.42
Total Current Assets	274.87	240.44	218.43	189.01	169.34
Property, Plant & Equipment	2.81	2.31	3.08	3.72	1.17
Other Intangible Assets	0	0	0	0	0
Long-Term Deferred Tax Assets	-	-	-	0.92	0.54
Other Long-Term Assets	1.18	0.85	0.75	0.75	0.75
Total Assets	282.26	253.6	228.26	200.39	177.79
Accounts Payable	0.18	0.15	2.59	0.62	2.25
Accrued Expenses	-	15.29	16.23	11.82	10.41
Current Income Taxes Payable	3.89	3.87	1.89	1.74	3.86
Other Current Liabilities	18.89	6	5.69	4.54	3.06
Total Current Liabilities	22.96	25.31	26.4	18.72	19.59
Long-Term Deferred Tax Liabilities	7.94	3.59	1.64	-	-
Total Liabilities	30.9	28.9	28.04	18.72	19.59
Common Stock	115.93	115.85	115.85	115.85	115.85
Retained Earnings	-	92.88	66.53	48.08	24.26
Comprehensive Income & Other	135.43	15.96	17.83	17.73	18.1
Shareholders' Equity	251.36	224.7	200.21	181.67	158.21
Total Liabilities & Equity	282.26	253.6	228.26	200.39	177.79
Net Cash (Debt)	255.84	215.5	190.46	166.73	144.59
Net Cash Growth	18.72%	13.14%	14.23%	15.32%	21.25%
Net Cash Per Share	14.76	12.40	10.96	9.59	8.32
Filing Date Shares Outstanding	11.39	17.38	17.38	17.38	17.38
Total Common Shares Outstanding	11.39	17.38	17.38	17.38	17.38
Working Capital	251.92	215.13	192.03	170.29	149.75
Book Value Per Share	22.06	12.93	11.52	10.45	9.10
Tangible Book Value	251.36	224.7	200.21	181.67	158.2
Tangible Book Value Per Share	22.06	12.93	11.52	10.45	9.10
Machinery	-	17.27	16.72	15.71	13.12

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