Niyogin Fintech 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	-	1,142	1,299	894.45	373.78	986.09
Short-Term Investments	-	-	-	-	506.33	-
Trading Asset Securities	-	-	-	-	20.93	9.71
Cash & Short-Term Investments	1,070	1,142	1,299	894.45	901.04	995.8
Cash Growth	31.46%	-12.08%	45.19%	-0.73%	-9.52%	17.64%
Accounts Receivable	-	355.78	152.96	229.15	276.17	79.81
Other Receivables	-	117.62	114.47	78.23	8.22	0.62
Receivables	-	2,721	1,684	1,045	867.85	538.82
Inventory	-	70.65	56.54	51.83	19.18	9.18
Prepaid Expenses	-	-	-	-	4.12	2.35
Other Current Assets	-	44.18	57.11	48.75	82.32	66.74
Total Current Assets	-	3,978	3,097	2,040	1,875	1,613
Property, Plant & Equipment	-	221.58	257.69	174.66	29.89	25.62
Long-Term Investments	-	283.84	172.65	232.8	607.96	792.9
Goodwill	-	628.19	595.29	595.29	595.29	803.35
Other Intangible Assets	-	468.45	324.76	344.87	382.42	420.84
Long-Term Deferred Tax Assets	-	67.64	11.68	1.13	-	-
Other Long-Term Assets	-	63.41	61.89	57.66	139.84	25.48
Total Assets	-	5,711	4,521	3,447	3,630	3,681
Accounts Payable	-	191.56	124.94	42.97	46.6	22.62
Accrued Expenses	-	-	-	-	107.26	77.6
Short-Term Debt	-	960.43	539.19	0.7	2.91	2.91
Current Portion of Leases	-	-	-	-	12.03	11.84
Other Current Liabilities	-	-	-	-	-	305.57
Total Current Liabilities	-	1,152	664.13	43.67	168.8	420.54
Long-Term Debt	-	-	-	-	74.63	0.57
Long-Term Leases	-	-	-	-	2.65	12.25
Pension & Post-Retirement Benefits	-	-	-	-	5.9	3.68
Long-Term Deferred Tax Liabilities	-	-	0.94	3.19	5.56	7.7
Other Long-Term Liabilities	-	1,269	977.97	528.85	260.69	112.36
Total Liabilities	-	2,421	1,643	575.71	518.23	557.1
Common Stock	-	1,110	951.42	943.39	942.12	935.02
Additional Paid-In Capital	-	-	-	-	2,325	2,299
Retained Earnings	-	-	-	-	-520.54	-462.11
Comprehensive Income & Other	-	2,119	1,861	1,782	112.11	82.21
Total Common Equity	3,234	3,229	2,813	2,726	2,859	2,854
Minority Interest	-	60.67	65.06	145.54	252.81	269.52
Shareholders' Equity	3,295	3,290	2,878	2,871	3,112	3,124
Total Liabilities & Equity	-	5,711	4,521	3,447	3,630	3,681
Total Debt	1,546	960.43	539.19	0.7	92.22	27.58
Net Cash (Debt)	-475.93	181.37	759.47	893.75	808.82	968.22
Net Cash Growth	-	-76.12%	-15.02%	10.50%	-16.46%	18.03%
Net Cash Per Share	-4.51	1.87	8.05	9.46	8.56	10.98
Filing Date Shares Outstanding	62.2	110.99	95.14	94.34	94.21	93.5
Total Common Shares Outstanding	62.2	110.99	95.14	94.34	94.21	93.5
Working Capital	-	2,826	2,433	1,997	1,706	1,192
Book Value Per Share	23.36	29.09	29.56	28.89	30.35	30.53
Tangible Book Value	2,078	2,133	1,892	1,785	1,881	1,630
Tangible Book Value Per Share	15.01	19.21	19.89	18.93	19.97	17.44
Machinery	-	-	-	-	30.65	13.51
Leasehold Improvements	-	-	-	-	0.03	0.03

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