Arfin India 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	89.29	6.17	3.83	75.12	0.85
Short-Term Investments	0.28	0.28	0.27	0.2	-
Cash & Short-Term Investments	89.56	6.45	4.1	75.32	0.85
Cash Growth	1288.77%	57.33%	-94.56%	8771.73%	16.14%
Accounts Receivable	302.22	523.79	533.55	570.69	736.17
Other Receivables	-	0.19	0.53	0.1	0.27
Receivables	430.79	723.63	599.81	671.57	748.84
Inventory	2,228	1,824	1,485	1,116	1,011
Prepaid Expenses	-	2.52	1.97	2.25	2.38
Other Current Assets	208.24	199.15	95.14	127.36	74.67
Total Current Assets	2,957	2,756	2,186	1,993	1,838
Property, Plant & Equipment	741.45	674.23	655.43	661.42	616.34
Long-Term Deferred Charges	-	1.98	2.78	5.33	6.14
Other Long-Term Assets	15.79	10.03	8.22	8.41	8.85
Total Assets	3,714	3,442	2,853	2,668	2,469
Accounts Payable	587.11	631.97	656.52	619.09	529.61
Accrued Expenses	-	5.68	6.37	2.67	7.16
Short-Term Debt	1,121	821.48	826.31	702.98	677.38
Current Portion of Long-Term Debt	-	118.27	92.36	65.46	64.07
Current Income Taxes Payable	-	9.17	7.62	13.2	2.87
Other Current Liabilities	36.21	1.71	0.84	9.04	2.19
Total Current Liabilities	1,745	1,588	1,590	1,412	1,283
Long-Term Debt	171.37	229.43	278.54	353.05	375.11
Pension & Post-Retirement Benefits	-	4.4	5.37	4.22	4.44
Long-Term Deferred Tax Liabilities	87.63	52.22	15.35	17.47	29.8
Other Long-Term Liabilities	6.92	-	-	-	-
Total Liabilities	2,011	1,874	1,889	1,787	1,693
Common Stock	168.72	168.72	158.92	158.92	158.92
Additional Paid-In Capital	-	730.04	214.84	214.84	214.84
Retained Earnings	-	603.2	525.73	443.52	340.36
Comprehensive Income & Other	1,535	65.82	64.1	63.57	62.33
Shareholders' Equity	1,703	1,568	963.59	880.85	776.45
Total Liabilities & Equity	3,714	3,442	2,853	2,668	2,469
Total Debt	1,293	1,169	1,197	1,121	1,117
Net Cash (Debt)	-1,203	-1,163	-1,193	-1,046	-1,116
Net Cash Per Share	-7.16	-6.91	-7.51	-6.58	-7.02
Filing Date Shares Outstanding	170.61	168.72	158.92	158.92	158.92
Total Common Shares Outstanding	170.61	168.72	158.92	158.92	158.92
Working Capital	1,212	1,168	596.42	580.42	554.47
Book Value Per Share	9.98	9.29	6.06	5.54	4.89
Tangible Book Value	1,703	1,568	963.59	880.85	776.45
Tangible Book Value Per Share	9.98	9.29	6.06	5.54	4.89
Land	-	65.52	65.52	65.52	57.5
Buildings	-	379.99	376.87	371.85	363.84
Machinery	-	451.42	432.46	395.75	349.1
Construction In Progress	-	37.3	-	8.66	-

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