Step Two Corporation 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	0.19	11.98	2.88	2.74	3.25
Short-Term Investments	-	-	-	-	4.25
Trading Asset Securities	-	40.32	49.83	-	-
Cash & Short-Term Investments	0.19	52.31	52.71	2.74	7.5
Cash Growth	-99.63%	-0.76%	1825.66%	-63.48%	125.12%
Accounts Receivable	0	0.82	0.43	8.17	-
Other Receivables	0.12	-	-	-	-
Receivables	50.8	0.82	0.93	16.73	46.98
Inventory	14.18	-	-	-	-
Other Current Assets	0.16	0.16	0.88	41.04	0.59
Total Current Assets	65.33	53.28	54.51	60.51	55.07
Property, Plant & Equipment	1.22	0.05	0.07	0.05	0.07
Long-Term Investments	8.44	-	-	-	-
Long-Term Deferred Tax Assets	9.72	3.64	1.96	0	0
Other Long-Term Assets	0.04	0	0	0.35	0.04
Total Assets	84.76	56.97	56.54	60.92	55.18
Accrued Expenses	0.38	0.11	0.08	0.03	0.07
Current Income Taxes Payable	-	0.63	-	1.43	0.73
Total Current Liabilities	0.38	0.75	0.08	1.46	0.8
Other Long-Term Liabilities	0.13	-	0	0.02	0.12
Total Liabilities	0.51	0.75	0.08	1.48	0.91
Common Stock	77.44	42.47	42.47	42.47	42.47
Retained Earnings	-	10.25	10.49	13.48	8.3
Comprehensive Income & Other	6.81	3.5	3.5	3.5	3.5
Shareholders' Equity	84.25	56.22	56.46	59.45	54.26
Total Liabilities & Equity	84.76	56.97	56.54	60.92	55.18
Net Cash (Debt)	0.19	52.31	52.71	2.74	7.5
Net Cash Growth	-99.63%	-0.76%	1825.66%	-63.48%	125.12%
Net Cash Per Share	0.03	12.32	12.41	0.64	1.76
Filing Date Shares Outstanding	7.41	4.25	4.25	4.25	4.25
Total Common Shares Outstanding	7.41	4.25	4.25	4.25	4.25
Working Capital	64.95	52.53	54.43	59.05	54.27
Book Value Per Share	11.37	13.24	13.29	14.00	12.78
Tangible Book Value	84.25	56.22	56.46	59.45	54.26
Tangible Book Value Per Share	11.37	13.24	13.29	14.00	12.78
Machinery	-	0.4	0.4	0.37	0.37