Universal Arts 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	0.25	0.23	0.36	0.34	12.24
Short-Term Investments	68.66	67.32	64.01	47.03	31.45
Cash & Short-Term Investments	68.91	67.56	64.38	47.37	43.68
Cash Growth	2.00%	4.94%	35.91%	8.43%	-1.85%
Accounts Receivable	-	-	0.16	0.17	4.39
Other Receivables	-	0.01	1.34	-	0.14
Receivables	2.71	2.72	4.21	2.88	7.24
Inventory	0.84	0.84	0.84	13.76	14.29
Prepaid Expenses	-	-	0.05	0.06	-
Other Current Assets	0.21	0.09	0.01	2.04	2.36
Total Current Assets	72.67	71.2	69.48	66.11	67.57
Property, Plant & Equipment	0.45	0.46	0.48	0.49	0.5
Long-Term Investments	0.3	0.32	0.34	0.17	0.17
Other Long-Term Assets	1.62	1.66	0.28	0.28	1.09
Total Assets	75.05	73.65	70.58	67.06	69.34
Accounts Payable	0.08	0.05	0.04	0.25	0.56
Accrued Expenses	0	0.12	0.04	-	0.08
Other Current Liabilities	-	-	-	0.07	-
Total Current Liabilities	0.08	0.17	0.08	0.32	0.64
Long-Term Deferred Tax Liabilities	1.99	1.51	-	-	-
Other Long-Term Liabilities	-	-	-0	-	-0
Total Liabilities	2.07	1.68	0.08	0.32	0.64
Common Stock	99.7	99.7	99.7	99.7	99.7
Retained Earnings	-	-32.36	-33.87	-37.47	-35.51
Comprehensive Income & Other	-26.72	4.63	4.67	4.5	4.5
Shareholders' Equity	72.98	71.97	70.5	66.73	68.69
Total Liabilities & Equity	75.05	73.65	70.58	67.06	69.34
Net Cash (Debt)	68.91	67.56	64.38	47.37	43.68
Net Cash Growth	2.00%	4.94%	35.91%	8.43%	-1.85%
Net Cash Per Share	6.71	6.78	6.46	4.83	4.27
Filing Date Shares Outstanding	9.4	9.97	9.97	9.97	9.97
Total Common Shares Outstanding	9.4	9.97	9.97	9.97	9.97
Working Capital	72.59	71.03	69.4	65.79	66.93
Book Value Per Share	7.76	7.22	7.07	6.69	6.89
Tangible Book Value	72.98	71.97	70.5	66.73	68.69
Tangible Book Value Per Share	7.76	7.22	7.07	6.69	6.89
Buildings	-	0.75	0.75	0.75	0.75
Machinery	-	2.06	2.06	2.06	2.06