iSERA Lifesciences 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	28.66	0.21	0.01	0.03	0.01
Cash & Short-Term Investments	28.66	0.21	0.01	0.03	0.01
Cash Growth	13679.81%	1385.71%	-49.32%	179.53%	-99.91%
Accounts Receivable	12.02	3.13	-	-	-
Other Receivables	0.51	-	-	-	-
Receivables	12.53	15.33	-	-	-
Other Current Assets	2.04	-	0.53	0.48	-
Total Current Assets	43.23	15.54	0.55	0.51	0.01
Other Long-Term Assets	-	0	-	-	-
Total Assets	105.62	15.54	0.55	0.51	0.01
Accounts Payable	4.95	0.22	0.32	-	-
Accrued Expenses	0.22	-	-	-	-
Current Unearned Revenue	-	-	0.25	0.25	-
Other Current Liabilities	1.36	0.24	0.3	0.17	0.06
Total Current Liabilities	6.52	0.46	0.87	0.42	0.06
Long-Term Debt	16.63	16.06	1.84	1.25	-
Other Long-Term Liabilities	-	-	0	-	-
Total Liabilities	23.15	16.52	2.71	1.67	0.06
Common Stock	84.09	3.23	3.23	3	3.01
Retained Earnings	-	-4.21	-5.4	-4.17	-3.06
Comprehensive Income & Other	-1.62	-	-	0.01	-
Total Common Equity	82.47	-0.98	-2.16	-1.16	-0.05
Shareholders' Equity	82.47	-0.98	-2.16	-1.16	-0.05
Total Liabilities & Equity	105.62	15.54	0.55	0.51	0.01
Total Debt	16.63	16.06	1.84	1.25	-
Net Cash (Debt)	12.03	-15.85	-1.83	-1.22	0.01
Net Cash Per Share	1.43	-49.48	-6.10	-4.08	-
Filing Date Shares Outstanding	8.41	0.32	0.32	0.3	20
Total Common Shares Outstanding	8.41	0.32	0.32	0.3	20
Working Capital	36.71	15.08	-0.32	0.09	-0.05
Book Value Per Share	9.81	-3.03	-6.68	-3.88	-0.00
Tangible Book Value	82.47	-0.98	-2.16	-1.16	-0.05
Tangible Book Value Per Share	9.81	-3.03	-6.68	-3.88	-0.00