Epuja Spiritech 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	5.36	2.94	16.85	0.56	0.23
Cash & Short-Term Investments	5.36	2.94	16.85	0.56	0.23
Cash Growth	82.54%	-82.56%	2930.76%	144.93%	-54.23%
Receivables	31.23	85.67	14.11	15.17	25.21
Inventory	80.14	64	94.94	55.25	55.55
Prepaid Expenses	-	7.07	10.81	-	-
Other Current Assets	12.25	3.4	4.29	0.31	0.26
Total Current Assets	128.98	163.07	141.01	71.28	81.25
Property, Plant & Equipment	0.18	0.25	0.09	-	-
Long-Term Investments	0.26	0.26	0.38	0.26	0.26
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
Total Assets	176.13	210.31	188	73.23	83.15
Accounts Payable	1.98	2	4.25	6.6	17.2
Accrued Expenses	-	2.39	0.47	0.03	0.32
Current Income Taxes Payable	-	0.32	-	-	-
Other Current Liabilities	7.47	-	1.22	0.18	0.03
Total Current Liabilities	9.45	4.71	5.94	6.8	17.55
Long-Term Debt	2.72	9.02	15.15	5.78	2.63
Other Long-Term Liabilities	-	0	-	-0	0.08
Total Liabilities	12.17	13.73	21.09	12.59	20.26
Common Stock	113.08	85.48	77.61	40.14	40.14
Additional Paid-In Capital	-	19.55	0.66	0.66	0.66
Retained Earnings	-	16.59	15.04	19.84	22.09
Comprehensive Income & Other	50.88	74.96	73.6	-	-
Shareholders' Equity	163.96	196.57	166.92	60.65	62.89
Total Liabilities & Equity	176.13	210.31	188	73.23	83.15
Total Debt	2.72	9.02	15.15	5.78	2.63
Net Cash (Debt)	2.65	-6.08	1.71	-5.23	-2.4
Net Cash Per Share	0.02	-0.07	0.02	-0.13	-0.06
Filing Date Shares Outstanding	112.36	85.48	77.61	40.14	40.14
Total Common Shares Outstanding	112.36	85.48	77.61	40.14	40.14
Working Capital	119.53	158.36	135.06	64.48	63.7
Book Value Per Share	1.46	2.30	2.15	1.51	1.57
Tangible Book Value	121.79	154.4	124.74	60.65	62.89
Tangible Book Value Per Share	1.08	1.81	1.61	1.51	1.57
Machinery	-	0.3	0.1	-	-

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