Cella Space 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	50.13	240.13	1.15	0.3	12.86
Cash & Short-Term Investments	50.13	240.13	1.15	0.3	12.86
Cash Growth	-79.12%	20708.84%	280.86%	-97.64%	2053.77%
Accounts Receivable	0.53	0.66	3.65	5.4	3.68
Other Receivables	-	1.63	-	-	-
Receivables	0.53	152.29	3.65	5.4	3.68
Other Current Assets	91.62	37.24	13.96	19.94	12.04
Total Current Assets	142.28	429.67	18.77	25.64	28.57
Property, Plant & Equipment	333.64	0.26	377.59	390.61	396.67
Long-Term Investments	0.1	0.1	14.4	15.74	14.26
Other Long-Term Assets	2.64	2.54	6.54	7.31	3.34
Total Assets	478.67	432.57	417.3	439.31	442.83
Accounts Payable	-	-	7.72	28.46	25.53
Accrued Expenses	-	3.18	4.23	1.84	6.01
Short-Term Debt	-	-	26.65	57.32	40.61
Current Portion of Long-Term Debt	-	-	31.75	24.11	26.47
Current Income Taxes Payable	-	24.09	-	-	0.02
Other Current Liabilities	26.31	6.31	1.17	3.76	3.06
Total Current Liabilities	26.31	33.58	71.52	115.49	101.69
Long-Term Debt	99.81	92.41	518.81	493.97	526.15
Pension & Post-Retirement Benefits	0.15	0.09	0.22	2.11	2.02
Long-Term Deferred Tax Liabilities	-	-	-	-	0
Other Long-Term Liabilities	-	-	34.5	37.98	44.77
Total Liabilities	126.27	126.07	625.05	649.55	674.64
Common Stock	201.51	201.51	201.51	201.51	191.51
Additional Paid-In Capital	-	169.44	169.44	169.44	169.44
Retained Earnings	-	-67.78	-581.81	-584.16	-596.34
Comprehensive Income & Other	150.89	3.32	3.1	2.97	2.77
Total Common Equity	352.4	306.49	-207.75	-210.25	-232.62
Minority Interest	-	-	-	-	0.81
Shareholders' Equity	352.4	306.49	-207.75	-210.25	-231.81
Total Liabilities & Equity	478.67	432.57	417.3	439.31	442.83
Total Debt	99.81	92.41	577.21	575.41	593.23
Net Cash (Debt)	-49.68	147.73	-576.05	-575.1	-580.38
Net Cash Per Share	-2.46	7.33	-28.59	-28.54	-30.31
Filing Date Shares Outstanding	20.2	20.15	20.15	20.15	19.15
Total Common Shares Outstanding	20.2	20.15	20.15	20.15	19.15
Working Capital	115.97	396.09	-52.75	-89.85	-73.12
Book Value Per Share	17.44	15.21	-10.31	-10.43	-12.15
Tangible Book Value	352.4	306.49	-207.75	-210.25	-232.62
Tangible Book Value Per Share	17.44	15.21	-10.31	-10.43	-12.15
Land	-	-	20.57	19.75	19.75
Buildings	-	-	417.2	426.52	414.42
Machinery	-	4.78	28.82	24.96	24.96
Construction In Progress	-	-	-	-	3.33