Arfin India 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	-	6.17	3.83	75.12	0.85	0.73
Short-Term Investments	-	0.28	0.27	0.2	-	-
Cash & Short-Term Investments	61.16	6.45	4.1	75.32	0.85	0.73
Cash Growth	-56.66%	57.33%	-94.56%	8771.73%	16.14%	-76.80%
Accounts Receivable	-	523.79	533.55	570.69	736.17	425.74
Other Receivables	-	0.19	0.53	0.1	0.27	0.2
Receivables	-	723.63	599.81	671.57	748.84	469.92
Inventory	-	1,824	1,485	1,116	1,011	1,114
Prepaid Expenses	-	2.52	1.97	2.25	2.38	2.09
Other Current Assets	-	199.15	95.14	127.36	74.67	75.39
Total Current Assets	-	2,756	2,186	1,993	1,838	1,662
Property, Plant & Equipment	-	674.23	655.43	661.42	616.34	614.74
Long-Term Deferred Charges	-	1.98	2.78	5.33	6.14	8.69
Other Long-Term Assets	-	10.03	8.22	8.41	8.85	11.84
Total Assets	-	3,442	2,853	2,668	2,469	2,297
Accounts Payable	-	631.97	656.52	619.09	529.61	477.65
Accrued Expenses	-	5.68	6.37	2.67	7.16	1.57
Short-Term Debt	-	821.48	826.31	702.98	677.38	687.3
Current Portion of Long-Term Debt	-	118.27	92.36	65.46	64.07	46.5
Current Income Taxes Payable	-	9.17	7.62	13.2	2.87	-
Other Current Liabilities	-	1.71	0.84	9.04	2.19	1.69
Total Current Liabilities	-	1,588	1,590	1,412	1,283	1,215
Long-Term Debt	-	229.43	278.54	353.05	375.11	354.72
Pension & Post-Retirement Benefits	-	4.4	5.37	4.22	4.44	4.28
Long-Term Deferred Tax Liabilities	-	52.22	15.35	17.47	29.8	40.02
Total Liabilities	-	1,874	1,889	1,787	1,693	1,614
Common Stock	-	168.72	158.92	158.92	158.92	158.92
Additional Paid-In Capital	-	730.04	214.84	214.84	214.84	214.84
Retained Earnings	-	603.2	525.73	443.52	340.36	248.48
Comprehensive Income & Other	-	65.82	64.1	63.57	62.33	61.4
Shareholders' Equity	1,603	1,568	963.59	880.85	776.45	683.64
Total Liabilities & Equity	-	3,442	2,853	2,668	2,469	2,297
Total Debt	1,487	1,169	1,197	1,121	1,117	1,089
Net Cash (Debt)	-1,426	-1,163	-1,193	-1,046	-1,116	-1,088
Net Cash Per Share	-7.95	-6.91	-7.51	-6.58	-7.02	-6.84
Filing Date Shares Outstanding	175.56	168.72	158.92	158.92	158.92	158.92
Total Common Shares Outstanding	175.56	168.72	158.92	158.92	158.92	158.92
Working Capital	-	1,168	596.42	580.42	554.47	447.38
Book Value Per Share	9.80	9.29	6.06	5.54	4.89	4.30
Tangible Book Value	1,603	1,568	963.59	880.85	776.45	683.64
Tangible Book Value Per Share	9.80	9.29	6.06	5.54	4.89	4.30
Land	-	65.52	65.52	65.52	57.5	57.5
Buildings	-	379.99	376.87	371.85	363.84	354.27
Machinery	-	451.42	432.46	395.75	349.1	323.92
Construction In Progress	-	37.3	-	8.66	-	-

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