Rupa & Company 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	2,548	208.98	150.75	67.17	43.27
Short-Term Investments	-	1,751	2,056	1,067	1,188
Cash & Short-Term Investments	2,548	1,960	2,206	1,134	1,231
Cash Growth	30.01%	-11.18%	94.50%	-7.88%	4.53%
Accounts Receivable	5,780	5,117	4,882	4,329	5,473
Other Receivables	-	59.52	75.82	72.23	75.44
Receivables	5,800	5,196	4,978	4,421	5,569
Inventory	4,459	4,541	4,308	4,909	5,878
Prepaid Expenses	-	15.58	15.94	13.36	23.48
Other Current Assets	653.57	378.86	395.72	621.08	486.6
Total Current Assets	13,460	12,092	11,904	11,099	13,188
Property, Plant & Equipment	2,365	2,401	2,431	2,479	2,311
Long-Term Investments	160.32	529.99	21.27	167.98	16.07
Other Intangible Assets	6	9.12	12.24	58.95	55.73
Long-Term Deferred Tax Assets	0.06	-	-	-	-
Other Long-Term Assets	152.04	84.31	93.2	73.94	200.53
Total Assets	16,144	15,116	14,462	13,879	15,771
Accounts Payable	1,695	1,475	1,492	1,302	2,199
Accrued Expenses	-	334.82	256.74	172.46	297.06
Short-Term Debt	-	2,200	2,170	2,318	3,322
Current Portion of Long-Term Debt	2,477	33.67	46.43	57.27	68.38
Current Portion of Leases	20.29	18.31	10.28	15.08	13.46
Current Income Taxes Payable	82.95	34.2	45.27	7.1	103.49
Current Unearned Revenue	-	7.43	15.53	5.24	3.97
Other Current Liabilities	917.45	517.69	513.66	506.71	513.72
Total Current Liabilities	5,193	4,621	4,550	4,383	6,521
Long-Term Debt	-	21.97	55.64	102.07	159.34
Long-Term Leases	85.34	105.64	110.32	120.61	135.49
Long-Term Unearned Revenue	14.83	19.89	15.6	11.99	14.75
Pension & Post-Retirement Benefits	36.93	32.03	22.75	19.2	5.51
Long-Term Deferred Tax Liabilities	151.53	139.32	125.92	123.07	117.24
Other Long-Term Liabilities	1.33	1.12	1.28	1.08	-
Total Liabilities	5,483	4,941	4,881	4,761	6,953
Common Stock	79.52	79.52	79.52	79.52	79.52
Additional Paid-In Capital	-	688.03	688.03	688.03	688.03
Retained Earnings	-	9,408	8,813	8,350	8,050
Comprehensive Income & Other	10,582	-0.06	0.02	0.03	0.17
Shareholders' Equity	10,661	10,175	9,580	9,118	8,818
Total Liabilities & Equity	16,144	15,116	14,462	13,879	15,771
Total Debt	2,583	2,379	2,393	2,613	3,699
Net Cash (Debt)	-34.83	-419.57	-186.6	-1,478	-2,467
Net Cash Per Share	-0.44	-5.28	-2.35	-18.59	-31.03
Filing Date Shares Outstanding	79.58	79.52	79.52	79.52	79.52
Total Common Shares Outstanding	79.58	79.52	79.52	79.52	79.52
Working Capital	8,267	7,471	7,354	6,715	6,667
Book Value Per Share	133.97	127.95	120.47	114.65	110.88
Tangible Book Value	10,655	10,166	9,568	9,059	8,762
Tangible Book Value Per Share	133.89	127.83	120.32	113.91	110.18
Land	-	233.47	233.47	233.62	257.81
Buildings	-	1,488	1,486	1,269	1,074
Machinery	-	1,549	1,464	1,399	1,281
Construction In Progress	-	-	3.71	197.13	261.27