Dipna Pharmachem 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	6.92	4.26	138.78	56.92	2.09	2.53
Short-Term Investments	-	6.83	10.16	2.48	-	-
Cash & Short-Term Investments	6.92	11.08	148.94	59.4	2.09	2.53
Cash Growth	3341.29%	-92.56%	150.73%	2746.89%	-17.59%	42.17%
Accounts Receivable	568.76	462.76	309.37	285.32	269.75	149.48
Receivables	568.76	1,017	752.36	511.41	269.85	167.2
Inventory	344.86	274.35	373.82	189.43	63.04	71.95
Other Current Assets	853.72	20.74	53.54	14.95	26.91	5.84
Total Current Assets	1,774	1,323	1,329	775.2	361.88	247.53
Property, Plant & Equipment	0.47	0.46	0.37	0.4	0.41	0.41
Long-Term Deferred Tax Assets	0.03	0.03	0.03	0.01	-	-
Other Long-Term Assets	-	-	-	-0	-	-
Total Assets	1,775	1,324	1,329	775.6	362.3	247.93
Accounts Payable	894.95	658.43	706.46	352.39	230.3	117.79
Accrued Expenses	-	-	-	-	8.7	0.04
Short-Term Debt	-	-	1	-	43.91	87.42
Current Portion of Long-Term Debt	32.58	83.33	67.98	49.38	-	-
Current Income Taxes Payable	10.38	5.42	12.09	8.73	4.03	0.13
Current Unearned Revenue	-	98.82	38.9	10.44	-	-
Other Current Liabilities	142.7	3.97	1.98	1.39	-	-
Total Current Liabilities	1,081	849.96	828.4	422.32	286.93	205.37
Long-Term Debt	105.3	88.9	125.47	109.69	57.98	36.84
Other Long-Term Liabilities	-0	-	-0	-0	-	-
Total Liabilities	1,186	938.86	953.87	532.02	344.91	242.22
Common Stock	240.45	240.45	240.45	119.7	0.35	0.35
Additional Paid-In Capital	-	113.26	113.26	113.26	2.25	2.25
Retained Earnings	-	31.22	21.48	10.63	14.79	3.12
Shareholders' Equity	588.86	384.93	375.19	243.58	17.39	5.72
Total Liabilities & Equity	1,775	1,324	1,329	775.6	362.3	247.93
Total Debt	137.88	172.23	194.45	159.08	101.89	124.26
Net Cash (Debt)	-130.96	-161.15	-45.51	-99.67	-99.8	-121.73
Net Cash Per Share	-5.53	-6.78	-3.77	-8.31	-594.06	-724.60
Filing Date Shares Outstanding	23.92	24.05	24.05	11.97	7.97	0.17
Total Common Shares Outstanding	23.92	24.05	24.05	11.97	0.17	0.17
Working Capital	693.65	473.34	500.26	352.87	74.95	42.15
Book Value Per Share	24.62	16.01	15.60	20.35	103.48	34.03
Tangible Book Value	588.86	384.93	375.19	243.58	17.39	5.72
Tangible Book Value Per Share	24.62	16.01	15.60	20.35	103.48	34.03
Machinery	-	1.24	1.04	0.89	0.79	0.72

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