Esaar (India) 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	-	3.33	1.19	18.18	7.73	1.72
Trading Asset Securities	-	-	-	3.99	16.38	8.63
Cash & Short-Term Investments	53.94	3.33	1.19	22.17	24.11	10.35
Cash Growth	210.04%	180.64%	-94.64%	-8.07%	132.89%	-6.44%
Accounts Receivable	-	5.81	93.72	88.72	88.72	148.54
Other Receivables	-	11.22	3.44	-	0	0.18
Receivables	-	886.54	856.88	1,354	953.89	454.57
Inventory	-	3.75	2.5	-	-	-
Prepaid Expenses	-	-	-	0.98	0.01	-
Other Current Assets	-	-	-	0.93	4.13	4.16
Total Current Assets	-	893.63	860.56	1,378	982.13	469.08
Property, Plant & Equipment	-	17.13	19.14	20.68	2.74	0.06
Long-Term Investments	-	171.89	176.89	174.95	277.15	110.1
Long-Term Deferred Tax Assets	-	3.48	1.93	8.77	14	15.85
Long-Term Deferred Charges	-	-	-	3.69	-	-
Other Long-Term Assets	-	1.12	4.29	-	2	-
Total Assets	-	1,087	1,063	1,586	1,278	595.09
Accounts Payable	-	298.39	309.39	55.38	40.25	55.64
Accrued Expenses	-	0.55	0.74	2.31	1.47	0.91
Short-Term Debt	-	543.32	419.79	1,067	814.2	295.9
Current Income Taxes Payable	-	9.42	-	-	-	-
Other Current Liabilities	-	0.47	0.37	3.07	0.02	-
Total Current Liabilities	-	852.15	730.29	1,128	855.94	352.45
Other Long-Term Liabilities	-	1.12	1.4	11.66	-	48.96
Total Liabilities	-	853.26	731.69	1,140	855.94	401.42
Common Stock	-	204.43	204.43	204.43	204.43	204.43
Additional Paid-In Capital	-	12.49	12.49	12.49	12.49	12.49
Retained Earnings	-	195.54	217.98	222.81	178.04	-65.24
Comprehensive Income & Other	-	-178.46	-103.78	6.36	27.14	42
Shareholders' Equity	223.65	233.99	331.12	446.09	422.09	193.68
Total Liabilities & Equity	-	1,087	1,063	1,586	1,278	595.09
Total Debt	939.43	543.32	419.79	1,067	814.2	295.9
Net Cash (Debt)	-885.49	-539.99	-418.61	-1,045	-790.08	-285.54
Net Cash Per Share	-43.30	-26.47	-20.81	-51.13	-38.65	-13.97
Filing Date Shares Outstanding	20.44	20.44	20.44	20.44	20.44	20.44
Total Common Shares Outstanding	20.44	20.44	20.44	20.44	20.44	20.44
Working Capital	-	41.48	130.27	249.66	126.2	116.63
Book Value Per Share	10.93	11.45	16.20	21.82	20.65	9.47
Tangible Book Value	223.65	233.99	331.12	446.09	422.09	193.68
Tangible Book Value Per Share	10.93	11.45	16.20	21.82	20.65	9.47
Machinery	-	21.59	22.52	22.1	3.8	-

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