AIA Engineering 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	Dec '25 Dec 31, 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	-	3,971	1,803	3,075	2,567	4,622
Short-Term Investments	-	1,094	19,480	22,232	8,318	10,741
Trading Asset Securities	-	37,479	13,880	5,235	4,673	4,054
Cash & Short-Term Investments	52,578	42,544	35,163	30,542	15,558	19,417
Cash Growth	58.91%	20.99%	15.13%	96.31%	-19.87%	23.49%
Accounts Receivable	-	8,264	8,803	8,608	8,001	6,385
Other Receivables	-	139.39	152.61	266.23	220.15	442.01
Receivables	-	9,704	8,976	8,897	8,241	6,847
Inventory	-	10,168	12,047	12,180	12,260	7,548
Prepaid Expenses	-	153.82	113.42	103.35	48.1	34.23
Other Current Assets	-	1,779	3,687	1,403	1,160	746.65
Total Current Assets	-	64,349	59,986	53,125	37,267	34,592
Property, Plant & Equipment	-	12,288	11,793	10,871	9,775	9,495
Long-Term Investments	-	936.55	668.96	9.08	3,106	2,580
Goodwill	-	198.95	198.95	198.95	198.95	198.95
Other Intangible Assets	-	33.04	32.47	32.05	28.38	30.14
Long-Term Accounts Receivable	-	2.78	6.55	1.13	54.13	25.03
Long-Term Deferred Tax Assets	-	9.31	9.93	7.35	2.6	2.14
Other Long-Term Assets	-	500.1	993.06	802.41	807.33	649.46
Total Assets	-	78,341	74,952	66,312	51,256	47,582
Accounts Payable	-	1,967	1,786	2,614	1,967	1,658
Accrued Expenses	-	314.48	249.44	251.19	307.4	236.22
Short-Term Debt	-	4,850	4,546	4,960	15.7	1,845
Current Portion of Leases	-	35.64	30.6	35.56	35.67	26.94
Current Income Taxes Payable	-	108.82	221.71	181.52	115.19	17.81
Current Unearned Revenue	-	443.7	477.86	541.17	418.57	415.45
Other Current Liabilities	-	159.26	173.83	166.8	179.79	159.98
Total Current Liabilities	-	7,879	7,486	8,750	3,040	4,359
Long-Term Debt	-	-	-	-	12.7	-
Long-Term Leases	-	20.04	34.05	29.96	34.24	57.72
Pension & Post-Retirement Benefits	-	27.43	25.17	17.82	14.34	12.24
Long-Term Deferred Tax Liabilities	-	966.14	580.9	398.62	389.55	470.16
Other Long-Term Liabilities	-	77.53	145.48	113.04	130.76	151.45
Total Liabilities	-	8,970	8,271	9,309	3,621	5,051
Common Stock	-	186.64	188.64	188.64	188.64	188.64
Additional Paid-In Capital	-	45.67	2,688	2,687	2,685	2,685
Retained Earnings	-	68,601	63,052	53,208	45,132	39,776
Comprehensive Income & Other	-	437.02	649.25	829.67	-456.51	-205.64
Total Common Equity	73,670	69,270	66,577	56,913	47,550	42,443
Minority Interest	-	100.79	102.89	89.36	84.75	88.18
Shareholders' Equity	73,772	69,371	66,680	57,003	47,634	42,531
Total Liabilities & Equity	-	78,341	74,952	66,312	51,256	47,582
Total Debt	10,219	4,906	4,611	5,026	98.31	1,929
Net Cash (Debt)	42,359	37,638	30,553	25,516	15,460	17,487
Net Cash Growth	33.10%	23.19%	19.74%	65.05%	-11.59%	20.97%
Net Cash Per Share	453.90	401.46	323.92	270.52	163.91	185.40
Filing Date Shares Outstanding	93.35	93.32	94.32	94.32	94.32	94.32
Total Common Shares Outstanding	93.35	93.32	94.32	94.32	94.32	94.32
Working Capital	-	56,471	52,500	44,375	34,227	30,233
Book Value Per Share	789.43	742.28	705.86	603.40	504.13	449.99
Tangible Book Value	73,435	69,038	66,346	56,682	47,322	42,214
Tangible Book Value Per Share	786.91	739.80	703.41	600.95	501.72	447.56
Land	-	521.45	521.45	521.45	373.94	373.94
Buildings	-	5,317	4,848	4,495	3,753	3,668
Machinery	-	12,895	11,920	10,514	8,436	7,897
Construction In Progress	-	769.49	921.7	1,074	2,102	1,609

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