H S India 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	50.85	57.16	86.65	94.67	116.16
Cash & Short-Term Investments	50.85	57.16	86.65	94.67	116.16
Cash Growth	-11.04%	-34.03%	-8.48%	-18.50%	80.75%
Accounts Receivable	24.59	23.58	23.18	26.44	25.95
Receivables	26.44	23.58	23.18	26.44	25.95
Inventory	9.68	9.33	7.85	8.64	7.11
Prepaid Expenses	-	0.32	0.82	2.86	2
Restricted Cash	-	0.25	0.25	8.94	8.58
Other Current Assets	261.84	271.17	259.22	230.56	223.46
Total Current Assets	348.81	361.81	377.96	372.1	383.25
Property, Plant & Equipment	99.15	105.83	107.72	116.62	122.97
Long-Term Investments	26.94	27.43	29.76	29.63	29.51
Other Long-Term Assets	3.31	3.02	3.02	2.4	2.4
Total Assets	478.21	498.09	518.47	520.75	538.13
Accounts Payable	7.13	5.13	7.11	7.04	8.17
Accrued Expenses	-	10.57	11.73	9.36	9.36
Short-Term Debt	36.08	-	15.99	4.7	-
Current Portion of Long-Term Debt	-	37.37	29.76	28.54	17.67
Current Income Taxes Payable	0.93	-	-	-	-
Other Current Liabilities	12.23	1.28	1.72	1.01	0.45
Total Current Liabilities	56.37	54.34	66.29	50.64	35.64
Long-Term Debt	88.26	125.33	146.14	175.92	218.51
Pension & Post-Retirement Benefits	-	0.59	0.61	0.68	0.57
Long-Term Deferred Tax Liabilities	-2.3	-1.3	-0.8	0.3	1.1
Other Long-Term Liabilities	0.74	0.15	0.15	0.15	0.15
Total Liabilities	143.07	179.11	212.39	227.68	255.98
Common Stock	162.38	162.38	162.38	162.38	162.38
Additional Paid-In Capital	-	21.75	21.75	21.75	21.75
Retained Earnings	-	155.97	142.97	129.62	119.25
Comprehensive Income & Other	172.76	-21.13	-21.03	-20.69	-21.24
Shareholders' Equity	335.14	318.98	306.08	293.06	282.15
Total Liabilities & Equity	478.21	498.09	518.47	520.75	538.13
Total Debt	124.34	162.69	191.88	209.15	236.19
Net Cash (Debt)	-73.49	-105.53	-105.24	-114.48	-120.03
Net Cash Per Share	-4.53	-6.50	-6.48	-7.05	-7.39
Filing Date Shares Outstanding	16.13	16.24	16.24	16.24	16.24
Total Common Shares Outstanding	16.13	16.24	16.24	16.24	16.24
Working Capital	292.44	307.47	311.67	321.47	347.61
Book Value Per Share	20.78	19.64	18.85	18.05	17.38
Tangible Book Value	335.14	318.98	306.08	293.06	282.15
Tangible Book Value Per Share	20.78	19.64	18.85	18.05	17.38
Land	-	21.77	21.77	21.77	21.77
Buildings	-	131.29	131.29	131.29	131.29
Machinery	-	248.75	240.3	238.56	234.96
Construction In Progress	-	-	1.81	1.24	-