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

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