Nivaka Fashions 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	0.87	1.32	13.54	1.74	3.4
Cash & Short-Term Investments	0.87	1.32	13.54	1.74	3.4
Cash Growth	-34.04%	-90.24%	678.67%	-48.84%	-29.42%
Accounts Receivable	-	18.55	4.3	27.98	107.07
Receivables	-	18.55	4.3	27.98	107.07
Inventory	-	16.32	17.84	18.54	21.35
Other Current Assets	13.74	20	9.84	9.57	14.2
Total Current Assets	14.61	56.18	45.52	57.83	146.01
Property, Plant & Equipment	58	19.79	17.91	23.15	6.78
Long-Term Investments	10.8	26.87	26.87	26.87	25.82
Long-Term Deferred Tax Assets	1.03	0.83	0.93	-	0.51
Other Long-Term Assets	-	-0	-	-	-
Total Assets	86.62	139.09	130.61	151.57	229.23
Accounts Payable	5.13	6.81	6.04	21.59	116.24
Accrued Expenses	-	1.16	-	-	-
Current Portion of Long-Term Debt	-	-	0.86	0.92	-
Current Income Taxes Payable	-	-	-	0.75	2.87
Other Current Liabilities	26.26	16.83	3.3	2.24	1.81
Total Current Liabilities	31.39	24.8	10.2	25.49	120.92
Long-Term Debt	11.45	6.52	4.31	4.71	5.08
Long-Term Leases	-	11.9	15.21	17.91	-
Other Long-Term Liabilities	0	-0	0	-	-
Total Liabilities	42.84	43.22	29.71	48.11	125.99
Common Stock	102.69	102.69	102.69	102.69	102.69
Retained Earnings	-58.92	-6.83	-1.79	0.78	-0.95
Comprehensive Income & Other	-	-	-	-	1.5
Shareholders' Equity	43.78	95.87	100.9	103.47	103.24
Total Liabilities & Equity	86.62	139.09	130.61	151.57	229.23
Total Debt	11.45	18.42	20.37	23.54	5.08
Net Cash (Debt)	-10.58	-17.1	-6.83	-21.8	-1.68
Net Cash Per Share	-0.10	-0.17	-0.05	-0.19	-0.02
Filing Date Shares Outstanding	103.18	102.69	102.69	102.69	102.69
Total Common Shares Outstanding	103.18	102.69	102.69	102.69	102.69
Working Capital	-16.78	31.38	35.32	32.34	25.1
Book Value Per Share	0.42	0.93	0.98	1.01	1.01
Tangible Book Value	43.78	95.87	100.9	103.47	103.24
Tangible Book Value Per Share	0.42	0.93	0.98	1.01	1.01
Machinery	-	-	-	-	14.01