VAS Infrastructure 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	172.57	0.57	0.29	-1.38	7.24
Short-Term Investments	-	24.5	1	1	1
Cash & Short-Term Investments	172.57	25.07	1.29	-0.38	8.24
Cash Growth	588.29%	1849.61%	-	-	81.46%
Accounts Receivable	-	-	0.05	4.78	15.84
Other Receivables	2.75	2.93	2.08	1.18	2.26
Receivables	2.75	2.93	2.13	6.62	19.34
Inventory	531.45	531.45	531.45	542.18	550.87
Prepaid Expenses	-	-	-	0.05	-
Other Current Assets	6.13	0.11	0.11	5.14	881.52
Total Current Assets	712.89	559.55	534.97	553.61	1,460
Property, Plant & Equipment	0.06	0.18	0.5	1.67	3.52
Long-Term Investments	846.23	839.16	839.4	842.26	16.97
Other Long-Term Assets	0	7.07	7.07	9.87	10.22
Total Assets	1,559	1,406	1,382	1,407	1,491
Accounts Payable	2.8	2.81	2.52	7.02	10.47
Accrued Expenses	-	2,759	2,759	2,249	1,744
Short-Term Debt	115.77	115.77	115.27	13.56	11.04
Other Current Liabilities	2,938	29.81	0.52	0.52	118.69
Total Current Liabilities	3,057	2,907	2,878	2,270	1,884
Long-Term Debt	1,083	1,083	1,083	1,083	1,084
Pension & Post-Retirement Benefits	-	-	-	0.94	0.92
Other Long-Term Liabilities	11.27	11.27	11.27	23.01	27.31
Total Liabilities	4,151	4,001	3,972	3,378	2,996
Common Stock	151.29	151.29	151.29	151.29	151.29
Additional Paid-In Capital	-	320.42	320.42	320.42	320.42
Retained Earnings	-	-3,016	-3,011	-2,389	-1,918
Comprehensive Income & Other	-2,744	-50.77	-50.53	-53.07	-58.37
Shareholders' Equity	-2,592	-2,595	-2,590	-1,970	-1,505
Total Liabilities & Equity	1,559	1,406	1,382	1,407	1,491
Total Debt	1,199	1,199	1,198	1,097	1,095
Net Cash (Debt)	-1,026	-1,174	-1,197	-1,097	-1,086
Net Cash Per Share	-66.29	-77.59	-79.13	-72.52	-71.81
Filing Date Shares Outstanding	15.17	15.13	15.13	15.13	15.13
Total Common Shares Outstanding	15.17	15.13	15.13	15.13	15.13
Working Capital	-2,344	-2,347	-2,343	-1,717	-423.92
Book Value Per Share	-170.84	-171.55	-171.20	-130.22	-99.48
Tangible Book Value	-2,592	-2,595	-2,590	-1,970	-1,505
Tangible Book Value Per Share	-170.84	-171.55	-171.20	-130.22	-99.48
Machinery	-	20.52	20.52	20.52	20.58

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