Northern Spirits 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	550.6	6.61	4.95	0.74	0.1
Short-Term Investments	-	-	-	-	102.86
Cash & Short-Term Investments	550.6	6.61	4.95	0.74	102.95
Cash Growth	8229.74%	33.64%	572.93%	-99.29%	107.02%
Accounts Receivable	1,874	1,675	1,426	1,069	632.75
Other Receivables	-	38.18	15.9	49.52	22.17
Receivables	1,874	1,713	1,442	1,119	654.91
Inventory	1,250	831.26	599.72	514.87	405.58
Other Current Assets	23.01	281.21	236.05	87.79	157.06
Total Current Assets	3,697	2,832	2,282	1,722	1,321
Property, Plant & Equipment	114.13	115.13	105.29	104.43	103.4
Long-Term Deferred Tax Assets	1.81	1.5	1.1	0.95	0.78
Total Assets	3,813	2,948	2,389	1,828	1,425
Accounts Payable	214.9	-	-	-	-
Accrued Expenses	13.13	8.29	10.02	4.37	4.21
Short-Term Debt	-	1,663	1,303	851.2	555.31
Current Portion of Long-Term Debt	2,083	28.08	36.82	21.75	21.75
Current Income Taxes Payable	-	-	-	38	20.01
Other Current Liabilities	1.75	-	-	-	-
Total Current Liabilities	2,313	1,699	1,350	915.32	601.29
Long-Term Debt	6.85	22.24	37.24	77.83	100.38
Pension & Post-Retirement Benefits	1.31	1.11	1.19	-	-
Other Long-Term Liabilities	-	-	-	0	-0
Total Liabilities	2,321	1,722	1,389	993.15	701.67
Common Stock	160.51	160.51	160.51	160.51	160.51
Additional Paid-In Capital	-	322.93	322.93	322.93	322.93
Retained Earnings	-	742.33	516.64	350.92	239.58
Comprehensive Income & Other	1,331	0.32	-	-	-
Shareholders' Equity	1,492	1,226	1,000	834.36	723.02
Total Liabilities & Equity	3,813	2,948	2,389	1,828	1,425
Total Debt	2,090	1,713	1,378	950.78	677.45
Net Cash (Debt)	-1,539	-1,706	-1,373	-950.04	-574.5
Net Cash Per Share	-95.57	-106.31	-85.51	-59.19	-35.79
Filing Date Shares Outstanding	16.37	16.05	16.05	16.05	16.05
Total Common Shares Outstanding	16.37	16.05	16.05	16.05	16.05
Working Capital	1,384	1,133	932.13	806.82	719.22
Book Value Per Share	91.10	76.39	62.31	51.98	45.04
Tangible Book Value	1,492	1,226	1,000	834.36	723.02
Tangible Book Value Per Share	91.10	76.39	62.31	51.98	45.04
Land	-	97.53	97.53	50.25	50.25
Buildings	-	-	-	47.28	47.28
Machinery	-	35.1	22.31	19.13	15.82