GKB Ophthalmics 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	48.97	30.21	32.32	23.64	58.94
Short-Term Investments	-	99.15	139.76	117.5	99.2
Trading Asset Securities	-	0.01	0.01	0.01	0.01
Cash & Short-Term Investments	48.97	129.37	172.09	141.15	158.14
Cash Growth	-62.15%	-24.82%	21.92%	-10.75%	-6.61%
Accounts Receivable	448.67	254.92	283.99	277.39	195.07
Other Receivables	-	3.38	1.58	11.47	6.35
Receivables	448.67	258.29	285.58	288.86	201.42
Inventory	546.31	503.78	400.19	387.4	377.04
Prepaid Expenses	-	11.14	7.14	6.21	5.31
Other Current Assets	35.66	91.32	9.78	11.7	13.44
Total Current Assets	1,080	993.9	874.77	835.31	755.35
Property, Plant & Equipment	186.06	209.37	221.2	229.78	260.6
Long-Term Investments	19.53	20.12	18.29	18.88	19.69
Other Intangible Assets	1.86	-	0.01	0.02	0.04
Other Long-Term Assets	34.6	28.76	30.73	36.87	65.9
Total Assets	1,322	1,252	1,145	1,121	1,102
Accounts Payable	562.91	392.88	330.94	237.94	255.66
Accrued Expenses	-	35.48	24.3	22.46	18.49
Short-Term Debt	100.8	94.79	99.87	96.46	96.2
Current Portion of Long-Term Debt	-	19.36	4.48	4	5.19
Current Unearned Revenue	-	80.79	0.44	47.25	1.96
Other Current Liabilities	48.17	0.56	2.24	2.79	9.44
Total Current Liabilities	711.88	623.86	462.27	410.9	386.93
Long-Term Debt	15.75	30.82	10.52	11.7	16.16
Pension & Post-Retirement Benefits	-	33.1	30.18	23.07	20.65
Long-Term Deferred Tax Liabilities	-	-	-	-	1.59
Other Long-Term Liabilities	45.16	-	-	2.23	2.09
Total Liabilities	772.79	687.78	502.97	447.89	427.42
Common Stock	50.41	50.41	50.41	50.41	50.41
Additional Paid-In Capital	-	206.71	205.28	204.45	200.24
Retained Earnings	-	306.37	369.79	393.71	372.98
Comprehensive Income & Other	477.93	-43.1	-27.77	-21.63	7.33
Total Common Equity	528.33	520.39	597.71	626.93	630.96
Minority Interest	20.55	43.98	44.32	46.04	43.2
Shareholders' Equity	548.88	564.37	642.03	672.97	674.16
Total Liabilities & Equity	1,322	1,252	1,145	1,121	1,102
Total Debt	116.55	144.96	114.87	112.16	117.55
Net Cash (Debt)	-67.59	-15.59	57.22	28.99	40.6
Net Cash Growth	-	-	97.36%	-28.59%	-18.19%
Net Cash Per Share	-13.42	-3.09	11.35	5.75	8.05
Filing Date Shares Outstanding	5.09	5.04	5.04	5.04	5.04
Total Common Shares Outstanding	5.09	5.04	5.04	5.04	5.04
Working Capital	367.73	370.04	412.5	424.42	368.41
Book Value Per Share	103.81	103.24	118.58	124.38	125.18
Tangible Book Value	526.47	520.39	597.7	626.91	630.92
Tangible Book Value Per Share	103.44	103.24	118.58	124.37	125.17
Land	-	5.32	5.38	5.32	5.02
Buildings	-	56.6	56.6	56.56	79.17
Machinery	-	425.12	416.37	396.49	381.56
Construction In Progress	-	39.06	39.06	39.45	34.13