Epuja Spiritech 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	2016 - 2020
Period Ending	Sep '25 Sep 30, 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	2016 - 2020
Cash & Equivalents	37.84	2.94	16.85	0.56	0.23	0.5	Upgrade
Cash & Short-Term Investments	37.84	2.94	16.85	0.56	0.23	0.5	Upgrade
Cash Growth	177.89%	-82.56%	2930.76%	144.93%	-54.23%	44.12%	Upgrade
Receivables	15.8	85.67	14.11	15.17	25.21	74.86	Upgrade
Inventory	75.7	64	94.94	55.25	55.55	12.8	Upgrade
Prepaid Expenses	-	7.07	10.81	-	-	-	Upgrade
Other Current Assets	79.39	3.4	4.29	0.31	0.26	0.35	Upgrade
Total Current Assets	208.73	163.07	141.01	71.28	81.25	88.5	Upgrade
Property, Plant & Equipment	0.21	0.25	0.09	-	-	0.2	Upgrade
Long-Term Investments	0.26	0.26	0.38	0.26	0.26	2.56	Upgrade
Goodwill	42.17	42.17	42.17	-	-	-	Upgrade
Long-Term Deferred Tax Assets	0.01	0.01	0.02	-	-	-	Upgrade
Other Long-Term Assets	4.54	4.54	4.34	1.69	0.1	0.28	Upgrade
Total Assets	255.92	210.31	188	73.23	83.15	92.56	Upgrade
Accounts Payable	1.36	2	4.25	6.6	17.2	29.48	Upgrade
Accrued Expenses	4.34	2.39	0.47	0.03	0.32	0.6	Upgrade
Current Income Taxes Payable	-	0.32	-	-	-	-	Upgrade
Other Current Liabilities	-	-	1.22	0.18	0.03	0.01	Upgrade
Total Current Liabilities	5.7	4.71	5.94	6.8	17.55	30.09	Upgrade
Long-Term Debt	-	9.02	15.15	5.78	2.63	-	Upgrade
Other Long-Term Liabilities	-	0	-	-0	0.08	0	Upgrade
Total Liabilities	5.7	13.73	21.09	12.59	20.26	30.09	Upgrade
Common Stock	113.08	85.48	77.61	40.14	40.14	40.14	Upgrade
Additional Paid-In Capital	-	19.55	0.66	0.66	0.66	0.66	Upgrade
Retained Earnings	-	16.59	15.04	19.84	22.09	21.66	Upgrade
Comprehensive Income & Other	137.14	74.96	73.6	-	-	-	Upgrade
Shareholders' Equity	250.23	196.57	166.92	60.65	62.89	62.47	Upgrade
Total Liabilities & Equity	255.92	210.31	188	73.23	83.15	92.56	Upgrade
Total Debt	-	9.02	15.15	5.78	2.63	-	Upgrade
Net Cash (Debt)	37.84	-6.08	1.71	-5.23	-2.4	0.5	Upgrade
Net Cash Growth	-	-	-	-	-	44.12%	Upgrade
Net Cash Per Share	0.37	-0.07	0.02	-0.13	-0.06	0.01	Upgrade
Filing Date Shares Outstanding	112.54	85.48	77.61	40.14	40.14	40.14	Upgrade
Total Common Shares Outstanding	112.54	85.48	77.61	40.14	40.14	40.14	Upgrade
Working Capital	203.03	158.36	135.06	64.48	63.7	58.41	Upgrade
Book Value Per Share	2.22	2.30	2.15	1.51	1.57	1.56	Upgrade
Tangible Book Value	208.05	154.4	124.74	60.65	62.89	62.47	Upgrade
Tangible Book Value Per Share	1.85	1.81	1.61	1.51	1.57	1.56	Upgrade
Machinery	-	0.3	0.1	-	-	-	Upgrade
Construction In Progress	-	-	-	-	-	0.2	Upgrade

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