Abhinav Capital Services 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	0.19	360.65	511.37	105.3	9	1.83
Short-Term Investments	23.22	-	-	0.51	20.5	0.49
Cash & Short-Term Investments	23.41	360.65	511.37	105.81	29.5	2.33
Cash Growth	-96.28%	-29.47%	383.30%	258.71%	1168.64%	-85.10%
Accounts Receivable	-	-	-	-	0.11	-
Other Receivables	-	-	-	-	0.01	-
Receivables	37.27	66.81	210.94	79.24	121.46	131.35
Prepaid Expenses	-	0.02	0.02	0.04	0.04	0.01
Other Current Assets	-	0.24	0.07	-	0.88	0.5
Total Current Assets	60.68	427.72	722.39	185.08	151.88	134.19
Property, Plant & Equipment	0.19	0.19	0.19	0.19	0.19	0.22
Long-Term Investments	388.22	432.31	484.41	353.12	207.21	183.51
Long-Term Deferred Tax Assets	-	-	-	-	-	1.51
Other Long-Term Assets	0.38	0.5	0.51	116.02	160.24	0.51
Total Assets	886.98	875.72	1,222	654.41	519.53	319.94
Accounts Payable	0.19	0.28	0.54	0.45	0.36	0.17
Accrued Expenses	-	0.26	1.17	0.12	0.44	0.38
Short-Term Debt	-	-	375	0.02	21.61	0.11
Current Income Taxes Payable	-	1.6	1.04	1.09	0.1	1.07
Total Current Liabilities	0.19	75.72	450.64	1.68	22.51	1.72
Pension & Post-Retirement Benefits	1.72	1.6	1.24	-	-	-
Long-Term Deferred Tax Liabilities	71.8	-	-	48.67	32.02	-
Other Long-Term Liabilities	1.26	-	-	-0	-0	0
Total Liabilities	74.97	77.33	451.88	50.35	54.53	1.72
Common Stock	69.25	69.25	69.25	69.25	69.25	69.25
Retained Earnings	-	494.41	532.12	384	-	232.55
Comprehensive Income & Other	742.76	234.74	169.25	150.82	395.75	16.42
Shareholders' Equity	812.01	798.4	770.62	604.06	465	318.22
Total Liabilities & Equity	886.98	875.72	1,222	654.41	519.53	319.94
Total Debt	-	-	375	0.02	21.61	0.11
Net Cash (Debt)	23.41	360.65	136.37	105.78	7.89	2.22
Net Cash Growth	-96.28%	164.48%	28.91%	1241.39%	255.39%	-
Net Cash Per Share	3.39	52.08	19.69	15.27	1.14	0.32
Filing Date Shares Outstanding	6.92	6.92	6.92	6.92	6.92	6.92
Total Common Shares Outstanding	6.92	6.92	6.92	6.92	6.92	6.92
Working Capital	60.49	351.99	271.75	183.4	129.37	132.47
Book Value Per Share	117.37	115.30	111.29	87.23	67.15	45.95
Tangible Book Value	812.01	798.4	770.62	604.06	465	318.22
Tangible Book Value Per Share	117.37	115.30	111.29	87.23	67.15	45.95
Machinery	-	3.84	3.84	3.84	3.84	-

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