Emerald Finance 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	50.56	152.64	8.72	64.46	19.64
Short-Term Investments	-	22.63	20.79	0.88	-
Cash & Short-Term Investments	50.56	175.27	29.51	65.34	19.64
Cash Growth	-71.15%	493.96%	-54.84%	232.72%	-51.96%
Accounts Receivable	-	21.08	16.59	6.77	7.02
Other Receivables	-	0.55	6.11	5.67	3.77
Receivables	1,111	828.49	573.07	437.27	371.05
Prepaid Expenses	-	0.06	0.04	0.04	-
Other Current Assets	0.71	45.54	39.59	9.77	61.93
Total Current Assets	1,162	1,049	642.2	512.43	452.62
Property, Plant & Equipment	13.09	6.09	4.38	1.02	0.65
Long-Term Investments	0.5	0.5	0.5	4.75	3
Other Intangible Assets	0.54	0.73	0.61	0.03	0.03
Long-Term Accounts Receivable	29.51	-	-	-	-
Long-Term Deferred Tax Assets	-	0.04	-	0.03	0.06
Long-Term Deferred Charges	-	0.42	0.97	1.54	2.12
Other Long-Term Assets	1.74	-	-	-	-
Total Assets	1,207	1,057	648.66	519.8	458.48
Accounts Payable	0.14	-	-	-	-
Accrued Expenses	-	5	4.5	4.96	3.33
Short-Term Debt	-	-	-	2.08	11.24
Current Portion of Long-Term Debt	-	2.31	6	13.6	-
Current Income Taxes Payable	34.37	30.59	13.93	11.92	8.5
Other Current Liabilities	1.05	5.28	5.54	4.49	12.54
Total Current Liabilities	35.57	43.18	29.97	37.05	35.61
Long-Term Debt	170.53	153.67	139.36	40.09	38.5
Long-Term Deferred Tax Liabilities	0.01	-	0.02	-	-
Other Long-Term Liabilities	13.19	-	-	-	-
Total Liabilities	219.31	196.86	169.35	77.14	74.11
Common Stock	345.4	345.4	301.44	301.44	290.44
Additional Paid-In Capital	-	301.63	45.37	45.37	28.87
Retained Earnings	-	211.19	130.43	93.78	59.33
Comprehensive Income & Other	620.8	-12.94	-8.36	-6.24	-
Total Common Equity	966.21	845.28	468.88	434.35	378.64
Minority Interest	21.76	15.01	10.43	8.31	5.73
Shareholders' Equity	987.97	860.3	479.31	442.66	384.37
Total Liabilities & Equity	1,207	1,057	648.66	519.8	458.48
Total Debt	170.53	155.98	145.36	55.76	49.74
Net Cash (Debt)	-119.97	19.29	-115.85	9.58	-30.1
Net Cash Per Share	-3.61	0.56	-3.84	0.32	-1.04
Filing Date Shares Outstanding	31.92	34.54	30.14	30.14	29.04
Total Common Shares Outstanding	31.92	34.54	30.14	30.14	29.04
Working Capital	1,126	1,006	612.23	475.37	417.01
Book Value Per Share	30.27	24.47	15.55	14.41	13.04
Tangible Book Value	965.66	844.56	468.28	434.32	378.62
Tangible Book Value Per Share	30.25	24.45	15.53	14.41	13.04
Machinery	-	8.55	6.83	2.98	2.33
Construction In Progress	-	0.43	-	-	-