Focus Business Solution 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	26.55	28.41	10.71	16.6	11.62
Short-Term Investments	3.2	-	-	-	-
Cash & Short-Term Investments	29.74	28.41	10.71	16.6	11.62
Cash Growth	4.67%	165.40%	-35.51%	42.89%	-26.76%
Accounts Receivable	48.08	35.42	39.85	19.04	8.88
Other Receivables	-	5.81	4.06	3.88	7.04
Receivables	50.12	41.23	43.91	22.92	15.91
Other Current Assets	-	-	0	-	0.02
Total Current Assets	79.86	69.65	54.61	39.52	27.55
Property, Plant & Equipment	7.47	9.23	8.69	8.29	8.8
Long-Term Deferred Tax Assets	1.27	1.16	0.94	0.81	0.59
Long-Term Deferred Charges	-	0.51	1.02	1.6	2.19
Other Long-Term Assets	-	0.14	0.13	0.11	0.12
Total Assets	89.49	81.41	66.53	51.43	40.26
Accounts Payable	0.12	0.05	0.25	4.82	-
Accrued Expenses	0.04	5.84	9.18	5.72	1.93
Other Current Liabilities	6.62	1.07	1	0.03	0.52
Total Current Liabilities	6.78	6.97	10.43	10.57	2.45
Long-Term Debt	0.87	1.39	10.23	0.75	1.24
Other Long-Term Liabilities	-	-	-	-	0
Total Liabilities	7.65	8.36	20.66	11.32	3.69
Common Stock	72.87	46.07	40	22.22	22.22
Additional Paid-In Capital	-	14.16	-	9.88	9.88
Retained Earnings	-	12.82	5.87	8.01	4.48
Comprehensive Income & Other	8.97	-	-	-	-
Shareholders' Equity	81.84	73.05	45.87	40.11	36.57
Total Liabilities & Equity	89.49	81.41	66.53	51.43	40.26
Total Debt	0.87	1.39	10.23	0.75	1.24
Net Cash (Debt)	28.87	27.02	0.48	15.85	10.38
Net Cash Growth	6.83%	5577.31%	-97.00%	52.68%	-32.65%
Net Cash Per Share	3.98	3.71	0.08	2.51	1.64
Filing Date Shares Outstanding	7.17	7.28	7.27	6.32	6.32
Total Common Shares Outstanding	7.17	7.28	7.27	6.32	6.32
Working Capital	73.08	62.68	44.18	28.96	25.1
Book Value Per Share	11.42	10.04	6.31	6.35	5.79
Tangible Book Value	81.84	73.05	45.87	40.11	36.57
Tangible Book Value Per Share	11.42	10.04	6.31	6.35	5.79
Machinery	-	40.13	33.96	28.9	24.87