Tera Software 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	-	103.9	202.89	160.08	100.41	137.74
Cash & Short-Term Investments	62.77	103.9	202.89	160.08	100.41	137.74
Cash Growth	-43.23%	-48.79%	26.74%	59.43%	-27.10%	-13.16%
Accounts Receivable	-	1,470	1,421	1,343	2,009	2,241
Other Receivables	-	4.73	2.19	2.64	2.72	3.23
Receivables	-	1,475	1,424	1,346	2,012	2,244
Inventory	-	-	0.47	1.23	27.4	27.4
Prepaid Expenses	-	98.76	4.63	11.83	12.68	12.85
Other Current Assets	-	91.99	71.91	82.64	186.26	135.79
Total Current Assets	-	1,770	1,703	1,602	2,339	2,558
Property, Plant & Equipment	-	265.35	265.96	267.45	300.46	305.25
Long-Term Investments	-	11.49	6.41	7.64	3.43	16.1
Long-Term Deferred Tax Assets	-	19.99	21.31	28.41	33.5	33.26
Other Long-Term Assets	-	66.45	76.25	67.4	67.06	72.02
Total Assets	-	2,133	2,073	1,973	2,743	2,984
Accounts Payable	-	512.91	430.41	458.71	812.04	1,063
Accrued Expenses	-	76.64	77.49	76.46	78.08	108.01
Short-Term Debt	-	186.04	280.76	193.15	561.89	511.26
Current Income Taxes Payable	-	30.73	20.57	-	-	-
Other Current Liabilities	-	74.81	65.06	100.55	159.75	164.62
Total Current Liabilities	-	881.13	874.28	828.87	1,612	1,847
Long-Term Debt	-	13.22	53.83	48.37	43.53	34.89
Pension & Post-Retirement Benefits	-	-	-	16.69	14.04	16.15
Other Long-Term Liabilities	-	14.24	20.41	-0.01	-0	-
Total Liabilities	-	908.6	948.52	893.93	1,669	1,898
Common Stock	-	125.12	125.12	125.12	125.12	125.12
Additional Paid-In Capital	-	85.1	85.1	85.1	85.1	85.1
Retained Earnings	-	1,009	907.61	868.83	863.26	885.28
Comprehensive Income & Other	-	5.38	7.03	-0.37	0.4	-9.01
Total Common Equity	1,336	1,224	1,125	1,079	1,074	1,086
Minority Interest	-	0.03	0.03	-	-	-
Shareholders' Equity	1,336	1,224	1,125	1,079	1,074	1,086
Total Liabilities & Equity	-	2,133	2,073	1,973	2,743	2,984
Total Debt	289.37	199.27	334.59	241.53	605.42	546.15
Net Cash (Debt)	-226.6	-95.37	-131.7	-81.44	-505.01	-408.41
Net Cash Per Share	-18.12	-7.62	-10.53	-6.51	-40.36	-32.64
Filing Date Shares Outstanding	12.51	12.51	12.51	12.51	12.51	12.51
Total Common Shares Outstanding	12.51	12.51	12.51	12.51	12.51	12.51
Working Capital	-	888.6	829.2	772.84	727.01	710.91
Book Value Per Share	106.87	97.86	89.90	86.21	85.83	86.84
Tangible Book Value	1,336	1,224	1,125	1,079	1,074	1,086
Tangible Book Value Per Share	106.87	97.86	89.90	86.21	85.83	86.84
Land	-	222.97	222.95	222.97	253.7	253.7
Buildings	-	55.81	55.81	55.81	55.81	55.81
Machinery	-	69.27	68.52	609.34	609.27	609.27

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