Focus Business Solution Limited (BOM:543312)

Focus Business Solution Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	7.82	28.41	10.71	16.6	11.62	15.86
Cash & Short-Term Investments	18.42	28.41	10.71	16.6	11.62	15.86
Cash Growth	-22.55%	165.40%	-35.51%	42.89%	-26.76%	42.33%
Accounts Receivable	49.98	35.42	39.85	19.04	8.88	3.15
Other Receivables	10.55	5.81	4.06	3.88	7.04	11.48
Receivables	60.53	41.23	43.91	22.92	15.91	14.63
Other Current Assets	-	-	0	-	0.02	-
Total Current Assets	78.95	69.65	54.61	39.52	27.55	30.49
Property, Plant & Equipment	7.16	9.23	8.69	8.29	8.8	7.17
Long-Term Deferred Tax Assets	-	1.16	0.94	0.81	0.59	0.58
Long-Term Deferred Charges	-	0.51	1.02	1.6	2.19	0.23
Other Long-Term Assets	-	0.14	0.13	0.11	0.12	0.12
Total Assets	86.11	81.41	66.53	51.43	40.26	39.44
Accounts Payable	2.3	0.05	0.25	4.82	-	8.29
Accrued Expenses	-	5.84	9.18	5.72	1.93	6.21
Other Current Liabilities	1.56	1.07	1	0.03	0.52	1.99
Total Current Liabilities	3.86	6.97	10.43	10.57	2.45	16.49
Long-Term Debt	1.14	1.39	10.23	0.75	1.24	0.45
Other Long-Term Liabilities	-	-	-	-	0	-
Total Liabilities	5	8.36	20.66	11.32	3.69	16.94
Common Stock	72.8	46.07	40	22.22	22.22	15.8
Additional Paid-In Capital	-	14.16	-	9.88	9.88	4.1
Retained Earnings	8.32	12.82	5.87	8.01	4.48	2.6
Shareholders' Equity	81.11	73.05	45.87	40.11	36.57	22.5
Total Liabilities & Equity	86.11	81.41	66.53	51.43	40.26	39.44
Total Debt	1.14	1.39	10.23	0.75	1.24	0.45
Net Cash (Debt)	17.28	27.02	0.48	15.85	10.38	15.41
Net Cash Growth	-21.98%	5577.31%	-97.00%	52.68%	-32.65%	60.37%
Net Cash Per Share	2.00	3.71	0.08	2.51	1.64	3.43
Filing Date Shares Outstanding	7.35	7.28	7.27	6.32	6.32	4.49
Total Common Shares Outstanding	7.35	7.28	7.27	6.32	6.32	4.49
Working Capital	75.09	62.68	44.18	28.96	25.1	14
Book Value Per Share	11.03	10.04	6.31	6.35	5.79	5.01
Tangible Book Value	81.11	73.05	45.87	40.11	36.57	22.5
Tangible Book Value Per Share	11.03	10.04	6.31	6.35	5.79	5.01
Machinery	-	40.13	33.96	28.9	24.87	19.47

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