Northern Spirits 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	-	6.61	4.95	0.74	0.1	1.44
Short-Term Investments	-	-	-	-	102.86	48.29
Cash & Short-Term Investments	384.34	6.61	4.95	0.74	102.95	49.73
Cash Growth	-	33.64%	572.93%	-99.29%	107.02%	3.28%
Accounts Receivable	-	1,675	1,426	1,069	632.75	467.35
Other Receivables	-	38.18	15.9	49.52	22.17	-
Receivables	-	1,713	1,442	1,119	654.91	467.35
Inventory	-	831.26	599.72	514.87	405.58	371.1
Other Current Assets	-	281.21	236.05	87.79	157.06	258.54
Total Current Assets	-	2,832	2,282	1,722	1,321	1,147
Property, Plant & Equipment	-	115.13	105.29	104.43	103.4	101.67
Long-Term Deferred Tax Assets	-	1.5	1.1	0.95	0.78	0.41
Other Long-Term Assets	-	-	-	-	-	1.92
Total Assets	-	2,948	2,389	1,828	1,425	1,251
Accrued Expenses	-	8.29	10.02	4.37	4.21	3.58
Short-Term Debt	-	1,663	1,303	851.2	555.31	437.86
Current Portion of Long-Term Debt	-	28.08	36.82	21.75	21.75	58.95
Current Income Taxes Payable	-	-	-	38	20.01	11.49
Total Current Liabilities	-	1,699	1,350	915.32	601.29	511.88
Long-Term Debt	-	22.24	37.24	77.83	100.38	75.85
Pension & Post-Retirement Benefits	-	1.11	1.19	-	-	-
Other Long-Term Liabilities	-	-	-	0	-0	-
Total Liabilities	-	1,722	1,389	993.15	701.67	587.73
Common Stock	-	160.51	160.51	160.51	160.51	160.51
Additional Paid-In Capital	-	322.93	322.93	322.93	322.93	322.93
Retained Earnings	-	742.33	516.64	350.92	239.58	179.55
Comprehensive Income & Other	-	0.32	-	-	-	-
Shareholders' Equity	1,371	1,226	1,000	834.36	723.02	662.99
Total Liabilities & Equity	-	2,948	2,389	1,828	1,425	1,251
Total Debt	2,031	1,713	1,378	950.78	677.45	572.66
Net Cash (Debt)	-1,646	-1,706	-1,373	-950.04	-574.5	-522.93
Net Cash Per Share	-102.54	-106.31	-85.51	-59.19	-35.79	-32.58
Filing Date Shares Outstanding	16.07	16.05	16.05	16.05	16.05	16.05
Total Common Shares Outstanding	16.07	16.05	16.05	16.05	16.05	16.05
Working Capital	-	1,133	932.13	806.82	719.22	634.84
Book Value Per Share	85.44	76.39	62.31	51.98	45.04	41.30
Tangible Book Value	1,371	1,226	1,000	834.36	723.02	662.99
Tangible Book Value Per Share	85.44	76.39	62.31	51.98	45.04	41.30
Land	-	97.53	97.53	50.25	50.25	50.25
Buildings	-	-	-	47.28	47.28	47.28
Machinery	-	35.1	22.31	19.13	15.82	12.85

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