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	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	-	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	-	426.69	517.15	329.66	388.07	82.71
Other Receivables	-	2.21	1.97	11.19	9.24	8.92
Receivables	-	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	-	32.28	19.79	14.06	12.97	26.22
Total Current Assets	-	904.05	885.43	742.17	698.15	189.38
Property, Plant & Equipment	-	118.68	93.22	113.99	56.31	61.83
Goodwill	-	86.86	86.86	86.86	86.86	-
Long-Term Deferred Tax Assets	-	10.43	13.86	6.48	2.82	2.92
Other Long-Term Assets	-	5.76	5.78	5.83	6.3	-
Total Assets	-	1,126	1,085	955.33	850.44	342.02
Accounts Payable	-	190.7	190.7	133.15	83.61	0.7
Accrued Expenses	-	95.67	75.32	75.76	140.51	4.73
Short-Term Debt	-	-	-	6.32	-	-
Current Portion of Long-Term Debt	-	2.02	-	-	-	-
Current Portion of Leases	-	15.77	14.88	12.73	21.88	-
Current Income Taxes Payable	-	8.55	18.02	11.28	14.75	19.04
Current Unearned Revenue	-	-	-	-	26.09	-
Other Current Liabilities	-	7.03	6.33	5.35	4.1	7.06
Total Current Liabilities	-	319.74	305.24	244.59	290.94	31.53
Long-Term Debt	-	3.8	-	-	-	-
Long-Term Leases	-	55.57	71.15	85.76	9.16	37.43
Pension & Post-Retirement Benefits	-	8.2	23.66	7.57	-	0.41
Other Long-Term Liabilities	-	-	-	-	-	2.89
Total Liabilities	-	387.31	400.05	337.92	300.1	72.26
Common Stock	-	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	-	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	-	-7.39	-0.55	-	-	-
Shareholders' Equity	724.03	738.48	685.1	617.41	550.34	269.76
Total Liabilities & Equity	-	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	35.42	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	-	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.