Gian Life Care 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	Sep '25 Sep 30, 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	74.58	69.59	59.87	57.67	48.52	25.1
Cash & Short-Term Investments	74.58	69.59	59.87	57.67	48.52	25.1
Cash Growth	-2.87%	16.24%	3.82%	18.86%	93.25%	122.63%
Accounts Receivable	61.05	60.87	48.12	32.54	17.75	20.54
Receivables	61.05	60.87	48.12	32.72	37.39	21.45
Inventory	6.3	6.23	8.8	8.82	14.91	10.21
Prepaid Expenses	-	-	0.01	0.17	1.08	0.06
Other Current Assets	52.65	46.6	15.17	15.58	2.35	3.45
Total Current Assets	194.58	183.29	131.97	114.96	104.24	60.28
Property, Plant & Equipment	43.62	45.85	52.02	47.48	36.01	29.67
Long-Term Investments	-	-	4.14	3.04	2.9	-
Other Intangible Assets	0.03	0.03	0.03	0.05	0.17	0.2
Other Long-Term Assets	4.5	36.88	39.58	36.91	4.38	18.98
Total Assets	341.54	359.34	326.36	282.43	230.64	154.78
Accounts Payable	44.24	37.28	32.47	28.8	15.49	16.28
Accrued Expenses	0.21	4.78	3.28	1.51	2.34	4.07
Short-Term Debt	-	23.32	21.21	26.93	24.87	17.17
Current Portion of Long-Term Debt	29.07	4.25	4.75	2.33	1.57	3.34
Current Income Taxes Payable	-	37.06	36.03	20.05	-	6.98
Other Current Liabilities	43.72	19.34	2.88	28.17	24.83	2.47
Total Current Liabilities	117.24	126.03	100.62	107.79	69.1	50.32
Long-Term Debt	28.19	30.87	22.83	16.5	18.72	6.2
Long-Term Unearned Revenue	6.09	7.59	7.31	4.12	0.78	-
Pension & Post-Retirement Benefits	1.79	1.62	1.39	1.22	-	-
Long-Term Deferred Tax Liabilities	0.55	0.92	1.45	1.63	1.77	1.71
Other Long-Term Liabilities	-	0	-	-	-	-
Total Liabilities	153.85	167.03	133.6	131.26	90.37	58.22
Common Stock	103.42	103.42	103.42	103.42	103.42	47.01
Additional Paid-In Capital	-	-	-	-	-	17.11
Retained Earnings	-	88.75	89.27	47.49	36.86	32.44
Comprehensive Income & Other	84.28	0.14	0.07	0.26	-	-
Total Common Equity	187.69	192.31	192.76	151.17	140.27	96.56
Minority Interest	0	0	0	0	-	-
Shareholders' Equity	187.69	192.31	192.76	151.17	140.27	96.56
Total Liabilities & Equity	341.54	359.34	326.36	282.43	230.64	154.78
Total Debt	57.25	58.43	48.78	45.75	45.16	26.7
Net Cash (Debt)	17.32	11.15	11.08	11.92	3.35	-1.6
Net Cash Growth	-41.56%	0.65%	-7.00%	255.35%	-	-
Net Cash Per Share	1.66	1.08	1.07	1.15	0.32	-0.15
Filing Date Shares Outstanding	10.34	10.34	10.34	10.33	10.34	10.34
Total Common Shares Outstanding	10.34	10.34	10.34	10.33	10.34	10.34
Working Capital	77.35	57.26	31.35	7.17	35.14	9.96
Book Value Per Share	18.15	18.60	18.64	14.64	13.56	9.34
Tangible Book Value	187.67	192.29	192.73	151.12	140.11	96.36
Tangible Book Value Per Share	18.15	18.59	18.64	14.64	13.55	9.32
Buildings	-	5.5	5.5	5.5	5.5	5.24
Machinery	-	64.07	63.96	54.13	37.97	29.9
Construction In Progress	-	1.38	1.38	1.38	1.21	-

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