Esaar (India) 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	55.64	3.33	1.19	18.18	7.73
Trading Asset Securities	-	-	-	3.99	16.38
Cash & Short-Term Investments	55.64	3.33	1.19	22.17	24.11
Cash Growth	1568.78%	180.64%	-94.64%	-8.07%	132.89%
Accounts Receivable	0.22	5.81	93.72	88.72	88.72
Other Receivables	7.47	11.22	3.44	-	0
Receivables	862.87	886.54	856.88	1,354	953.89
Inventory	130.92	3.75	2.5	-	-
Prepaid Expenses	-	-	-	0.98	0.01
Other Current Assets	-	-	-	0.93	4.13
Total Current Assets	1,049	893.63	860.56	1,378	982.13
Property, Plant & Equipment	15.13	17.13	19.14	20.68	2.74
Long-Term Investments	107.41	171.89	176.89	174.95	277.15
Long-Term Deferred Tax Assets	24.13	3.48	1.93	8.77	14
Long-Term Deferred Charges	-	-	-	3.69	-
Other Long-Term Assets	1.23	1.12	4.29	-	2
Total Assets	1,197	1,087	1,063	1,586	1,278
Accounts Payable	276.47	298.39	309.39	55.38	40.25
Accrued Expenses	-	0.55	0.74	2.31	1.47
Short-Term Debt	468.83	543.32	419.79	1,067	814.2
Current Income Taxes Payable	55.21	9.42	-	-	-
Other Current Liabilities	0.62	0.47	0.37	3.07	0.02
Total Current Liabilities	801.13	852.15	730.29	1,128	855.94
Other Long-Term Liabilities	0.64	1.12	1.4	11.66	-
Total Liabilities	801.77	853.26	731.69	1,140	855.94
Common Stock	204.43	204.43	204.43	204.43	204.43
Additional Paid-In Capital	-	12.49	12.49	12.49	12.49
Retained Earnings	-	195.54	217.98	222.81	178.04
Comprehensive Income & Other	191.13	-178.46	-103.78	6.36	27.14
Shareholders' Equity	395.56	233.99	331.12	446.09	422.09
Total Liabilities & Equity	1,197	1,087	1,063	1,586	1,278
Total Debt	468.83	543.32	419.79	1,067	814.2
Net Cash (Debt)	-413.19	-539.99	-418.61	-1,045	-790.08
Net Cash Per Share	-20.22	-26.47	-20.81	-51.13	-38.65
Filing Date Shares Outstanding	20.43	20.44	20.44	20.44	20.44
Total Common Shares Outstanding	20.43	20.44	20.44	20.44	20.44
Working Capital	248.3	41.48	130.27	249.66	126.2
Book Value Per Share	19.36	11.45	16.20	21.82	20.65
Tangible Book Value	395.56	233.99	331.12	446.09	422.09
Tangible Book Value Per Share	19.36	11.45	16.20	21.82	20.65
Machinery	-	21.59	22.52	22.1	3.8