Paragon 28 Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	3.36	13.11	0.61	1.01	0.03
Cash & Short-Term Investments	3.36	13.11	0.61	1.01	0.03
Cash Growth	-74.39%	2052.22%	-39.70%	3784.62%	-76.89%
Accounts Receivable	85.88	53.28	70.82	60.98	69.44
Other Receivables	0.55	2.46	5.95	3.42	4.3
Receivables	86.44	55.74	76.77	64.4	73.73
Inventory	28.02	32.77	18.27	31.8	45.89
Prepaid Expenses	-	0.02	-	0.03	0.05
Other Current Assets	27.77	10.29	16.18	16.06	2.68
Total Current Assets	145.58	111.94	111.84	113.3	122.37
Property, Plant & Equipment	1.54	1.21	1.11	1.4	1.75
Long-Term Deferred Tax Assets	1.41	0.13	0.14	0.58	0.48
Other Long-Term Assets	1.93	0.11	0.12	-	-
Total Assets	150.47	113.39	113.2	115.3	124.62
Accounts Payable	3.44	36.13	42.91	34.43	41.31
Accrued Expenses	-	0.58	1.19	5.98	0.54
Short-Term Debt	-	38.55	42.46	35.11	35.6
Current Portion of Long-Term Debt	-	-	0.5	-	3.46
Current Income Taxes Payable	-	-	0.47	-	0.47
Other Current Liabilities	2.51	3.59	6.3	8.59	3.5
Total Current Liabilities	5.96	78.85	93.83	84.12	84.88
Long-Term Debt	0.55	1.53	2.13	4.48	0.92
Other Long-Term Liabilities	0.07	-0	-	-	-
Total Liabilities	6.58	80.37	95.96	88.6	85.8
Common Stock	87.6	21.96	21.96	21.96	21.96
Retained Earnings	-	-2.08	-5.74	-0.53	11.58
Comprehensive Income & Other	56.29	13.13	1.02	5.28	5.28
Shareholders' Equity	143.89	33.02	17.24	26.71	38.82
Total Liabilities & Equity	150.47	113.39	113.2	115.3	124.62
Total Debt	0.55	40.08	45.09	39.59	39.98
Net Cash (Debt)	2.8	-26.97	-44.48	-38.58	-39.96
Net Cash Per Share	0.03	-1.23	-2.03	-1.76	-1.82
Filing Date Shares Outstanding	87.6	21.96	21.96	21.96	21.96
Total Common Shares Outstanding	87.6	21.96	21.96	21.96	21.96
Working Capital	139.63	33.09	18.01	29.18	37.49
Book Value Per Share	1.64	1.50	0.79	1.22	1.77
Tangible Book Value	143.89	33.02	17.24	26.71	38.82
Tangible Book Value Per Share	1.64	1.50	0.79	1.22	1.77
Machinery	-	-	12.89	12.83	12.6

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