Sagarsoft (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	Sep '25 Sep 30, 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	296.54	301.85	208.08	252.1	202.98	70.9
Short-Term Investments	-	-	-	-	-	0.33
Cash & Short-Term Investments	296.54	301.85	208.08	252.1	202.98	71.23
Cash Growth	34.99%	45.07%	-17.46%	24.20%	184.97%	25.49%
Accounts Receivable	390.52	426.69	517.15	329.66	388.07	82.71
Other Receivables	-	2.21	1.97	11.19	9.24	8.92
Receivables	521.7	559.58	650.6	471.64	478.57	91.63
Prepaid Expenses	-	10.34	6.96	4.37	3.63	0.3
Other Current Assets	46.61	32.28	19.79	14.06	12.97	26.22
Total Current Assets	864.85	904.05	885.43	742.17	698.15	189.38
Property, Plant & Equipment	67.98	118.68	93.22	113.99	56.31	61.83
Goodwill	86.86	86.86	86.86	86.86	86.86	-
Long-Term Deferred Tax Assets	9.57	10.43	13.86	6.48	2.82	2.92
Other Long-Term Assets	5.76	5.76	5.78	5.83	6.3	-
Total Assets	1,071	1,126	1,085	955.33	850.44	342.02
Accounts Payable	161.5	190.7	190.7	133.15	83.61	0.7
Accrued Expenses	6.68	95.67	75.32	75.76	140.51	4.73
Short-Term Debt	-	-	-	6.32	-	-
Current Portion of Long-Term Debt	2.12	2.02	-	-	-	-
Current Portion of Leases	17.02	15.77	14.88	12.73	21.88	-
Current Income Taxes Payable	10.9	8.55	18.02	11.28	14.75	19.04
Current Unearned Revenue	-	-	-	-	26.09	-
Other Current Liabilities	96.07	7.03	6.33	5.35	4.1	7.06
Total Current Liabilities	294.29	319.74	305.24	244.59	290.94	31.53
Long-Term Debt	2.72	3.8	-	-	-	-
Long-Term Leases	47.75	55.57	71.15	85.76	9.16	37.43
Pension & Post-Retirement Benefits	2.36	8.2	23.66	7.57	-	0.41
Other Long-Term Liabilities	-	-	-	-	-	2.89
Total Liabilities	347.13	387.31	400.05	337.92	300.1	72.26
Common Stock	63.92	63.92	63.92	63.92	63.92	55.6
Additional Paid-In Capital	-	248.67	248.67	248.67	248.67	45.6
Retained Earnings	-	408.48	361.03	294.81	236.5	168.56
Comprehensive Income & Other	661.37	24.79	12.03	10.01	1.26	-
Total Common Equity	725.29	745.86	685.65	617.41	550.34	269.76
Minority Interest	-1.26	-7.39	-0.55	-	-	-
Shareholders' Equity	724.03	738.48	685.1	617.41	550.34	269.76
Total Liabilities & Equity	1,071	1,126	1,085	955.33	850.44	342.02
Total Debt	69.61	77.16	86.02	104.81	31.04	37.43
Net Cash (Debt)	226.93	224.69	122.06	147.29	171.94	33.8
Net Cash Growth	71.33%	84.09%	-17.13%	-14.33%	408.72%	4.06%
Net Cash Per Share	35.49	35.15	19.09	23.04	28.06	6.21
Filing Date Shares Outstanding	6.38	6.39	6.39	6.39	6.39	5.56
Total Common Shares Outstanding	6.38	6.39	6.39	6.39	6.39	5.56
Working Capital	570.56	584.31	580.19	497.58	407.21	157.85
Book Value Per Share	113.76	116.68	107.26	96.59	86.10	48.52
Tangible Book Value	602.29	659	598.78	530.55	463.48	269.76
Tangible Book Value Per Share	94.47	103.09	93.67	83.00	72.51	48.52
Machinery	-	88.16	81.17	79.27	165.69	158.38

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