Kaya Limited 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	-	72.36	180.4	251.74	198.54	122.51
Short-Term Investments	-	-	-	287.51	60	-
Trading Asset Securities	-	36.32	272.4	210.09	256.19	113.52
Cash & Short-Term Investments	637.33	108.69	452.81	749.34	514.73	236.03
Cash Growth	153.68%	-76.00%	-39.57%	45.58%	118.08%	-9.54%
Accounts Receivable	-	21.07	39.22	35.4	38.23	33.13
Other Receivables	-	91.07	38.18	24.13	24.26	-
Receivables	-	114.99	81	64.23	74.83	39.68
Inventory	-	257.53	286.22	294.74	269.45	276.33
Prepaid Expenses	-	44.85	53.25	83.13	33.98	52.74
Other Current Assets	-	130.25	143.76	234.22	162.59	173.91
Total Current Assets	-	656.29	1,017	1,426	1,056	778.69
Property, Plant & Equipment	-	1,572	1,727	1,442	1,436	1,746
Long-Term Investments	-	0.18	89.63	0.12	0.11	-
Goodwill	-	-	-	709.81	958.47	1,042
Other Intangible Assets	-	17.23	23.69	39.69	24.64	11.69
Other Long-Term Assets	-	121.5	96.72	82.43	135.28	102.05
Total Assets	-	2,367	2,955	3,700	3,610	3,680
Accounts Payable	-	140.31	499.74	501.58	360.38	325.57
Accrued Expenses	-	340.59	535.02	467.49	239.41	181.71
Current Portion of Long-Term Debt	-	-	364.58	-	75.43	73.16
Current Portion of Leases	-	237.25	383.22	388.71	393.13	355.83
Current Unearned Revenue	-	666.39	1,038	1,041	819.45	842.68
Other Current Liabilities	-	34.64	39.22	87.63	69.84	38.58
Total Current Liabilities	-	1,419	2,860	2,486	1,958	1,818
Long-Term Debt	-	1,441	1,413	1,421	785.95	286.12
Long-Term Leases	-	886.35	853.62	677.14	780.65	887.47
Pension & Post-Retirement Benefits	-	15.67	95.58	145.9	95.94	140.74
Total Liabilities	-	3,762	5,222	4,730	3,620	3,132
Common Stock	-	130.98	130.64	130.64	130.64	130.64
Additional Paid-In Capital	-	2,241	2,223	2,223	2,223	2,223
Retained Earnings	-	-4,462	-5,298	-4,014	-2,836	-2,138
Comprehensive Income & Other	-	695.25	675.78	622.1	466.51	329.14
Total Common Equity	-924.37	-1,395	-2,268	-1,037	-15.54	544.79
Minority Interest	-	-	-0.1	6.73	5.3	3.72
Shareholders' Equity	-924.37	-1,395	-2,268	-1,031	-10.24	548.52
Total Liabilities & Equity	-	2,367	2,955	3,700	3,610	3,680
Total Debt	2,776	2,564	3,015	2,487	2,035	1,603
Net Cash (Debt)	-2,138	-2,456	-2,562	-1,737	-1,520	-1,367
Net Cash Per Share	-153.75	-187.64	-196.10	-132.99	-116.38	-104.60
Filing Date Shares Outstanding	15.19	13.1	13.06	13.06	13.06	13.06
Total Common Shares Outstanding	15.19	13.1	13.06	13.06	13.06	13.06
Working Capital	-	-762.88	-1,843	-1,061	-902.06	-1,039
Book Value Per Share	-64.94	-106.47	-173.59	-79.41	-1.19	41.70
Tangible Book Value	-941.32	-1,412	-2,291	-1,787	-998.65	-509.21
Tangible Book Value Per Share	-66.13	-107.79	-175.40	-136.78	-76.44	-38.98
Buildings	-	-	69.83	68.83	63.25	61.35
Machinery	-	938.35	1,891	1,873	1,564	1,411
Construction In Progress	-	-	-	0.1	-	5.55
Leasehold Improvements	-	253.15	222.21	193.45	181.66	179.52

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