Universus Photo Imagings 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	-	1.29	13.88	1.27	2.86	4.63
Trading Asset Securities	-	3,768	4,279	3,884	3,750	1,545
Cash & Short-Term Investments	2,652	3,770	4,293	3,885	3,753	1,549
Cash Growth	-41.33%	-12.19%	10.50%	3.52%	142.24%	13.95%
Accounts Receivable	-	11.96	21.12	15.25	26.13	15.31
Other Receivables	-	0.05	1,865	0.04	1,743	0.49
Receivables	-	12	1,886	15.29	1,769	15.8
Inventory	-	57.54	68.45	121.66	171.42	57.59
Prepaid Expenses	-	0.29	0.12	0.27	0.35	0.3
Other Current Assets	-	25.04	31.99	1,885	41.7	21.16
Total Current Assets	-	3,864	6,280	5,908	5,736	1,644
Property, Plant & Equipment	-	40.8	42.08	44.21	46.51	93.08
Long-Term Investments	-	5,016	2,473	4,626	5,114	9,457
Other Intangible Assets	-	-	-	-	0.23	0.51
Other Long-Term Assets	-	2.3	2.53	2.53	2.99	2.99
Total Assets	-	8,923	8,797	10,580	10,899	11,197
Accounts Payable	-	5.54	4.54	8.64	12.67	13.21
Accrued Expenses	-	9.35	3.66	4.47	5.3	5.72
Current Income Taxes Payable	-	4.6	0.2	5.1	60.26	1.24
Other Current Liabilities	-	1.92	8.36	5.04	4.25	2.74
Total Current Liabilities	-	21.4	16.75	23.25	82.48	22.91
Long-Term Unearned Revenue	-	-	9.35	18.75	28.15	37.55
Pension & Post-Retirement Benefits	-	0.72	-	4	6.41	6.2
Long-Term Deferred Tax Liabilities	-	158.86	134.77	54.67	54.79	60.87
Other Long-Term Liabilities	-	-	-	-	0	0
Total Liabilities	-	180.98	160.87	100.66	171.84	127.52
Common Stock	-	109.47	109.47	109.47	109.47	109.47
Retained Earnings	-	2,956	3,036	5,000	5,691	547.79
Comprehensive Income & Other	-	5,677	5,490	5,371	4,926	10,413
Shareholders' Equity	8,412	8,742	8,636	10,480	10,727	11,070
Total Liabilities & Equity	-	8,923	8,797	10,580	10,899	11,197
Net Cash (Debt)	2,652	3,770	4,293	3,885	3,753	1,549
Net Cash Growth	-41.33%	-12.19%	10.50%	3.52%	142.24%	13.95%
Net Cash Per Share	242.22	344.36	392.18	354.93	342.86	141.54
Filing Date Shares Outstanding	10.94	10.95	10.95	10.95	10.95	10.95
Total Common Shares Outstanding	10.94	10.95	10.95	10.95	10.95	10.95
Working Capital	-	3,843	6,263	5,885	5,653	1,621
Book Value Per Share	768.33	798.62	788.91	957.36	979.94	1011.26
Tangible Book Value	8,412	8,742	8,636	10,480	10,727	11,069
Tangible Book Value Per Share	768.33	798.62	788.91	957.36	979.92	1011.21
Land	-	5.06	5.06	5.06	5.06	5.06
Buildings	-	53.78	53.78	53.78	53.78	94.03
Machinery	-	59.72	59.67	59.61	59.45	63.16

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