EP Biocomposites 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	8.78	16.17	12.7	21.92	1.56	1.48
Cash & Short-Term Investments	8.78	16.17	12.7	21.92	1.56	1.48
Cash Growth	-33.57%	27.29%	-42.05%	1304.94%	5.48%	27.83%
Accounts Receivable	97.52	108.57	89.98	58.61	70.96	6.47
Other Receivables	-	-	1.65	-	0.78	-
Receivables	97.52	108.57	91.62	58.61	71.74	6.49
Inventory	18.55	14.11	10.35	10.16	11.83	4.5
Other Current Assets	8.41	2.3	10.24	1.93	0.64	0.56
Total Current Assets	133.26	141.15	124.92	92.62	85.77	13.03
Property, Plant & Equipment	3.19	3.19	3.78	2.02	2.37	0.02
Other Intangible Assets	0.28	0.49	0.9	1.32	1.73	-
Long-Term Deferred Tax Assets	0.23	0.18	0.08	0.01	-	-
Long-Term Deferred Charges	-	-	-	-	2.22	-
Other Long-Term Assets	21.06	21.26	21.05	21.28	0.67	0.18
Total Assets	158.02	166.27	150.73	117.24	92.77	13.24
Accounts Payable	10.31	20.72	29.37	11.85	21.97	6.44
Accrued Expenses	-	3.38	0.45	2.06	1.13	0.51
Short-Term Debt	15.44	-	6.98	-	18.7	-
Current Portion of Long-Term Debt	-	5.26	-	0.81	0.66	-
Current Income Taxes Payable	-	3.9	4.25	2.22	3.17	1.18
Other Current Liabilities	3.93	2.5	2.99	3.87	4	1.24
Total Current Liabilities	29.68	35.76	44.05	20.81	49.63	9.37
Long-Term Debt	21.49	24.52	11.04	12.01	21.75	-
Pension & Post-Retirement Benefits	-	0.04	-	0.28	1.35	-
Long-Term Deferred Tax Liabilities	-	-	-	-	0.05	-
Total Liabilities	51.17	60.32	55.09	33.1	72.79	9.37
Common Stock	16.82	16.82	16.82	16.82	11.78	0.5
Additional Paid-In Capital	-	53.36	53.36	53.36	-	-
Retained Earnings	-	35.77	25.47	13.97	8.21	3.37
Shareholders' Equity	106.85	105.95	95.64	84.14	19.98	3.87
Total Liabilities & Equity	158.02	166.27	150.73	117.24	92.77	13.24
Total Debt	36.93	29.78	18.02	12.82	41.11	-
Net Cash (Debt)	-28.14	-13.61	-5.32	9.1	-39.55	1.48
Net Cash Growth	-	-	-	-	-	30.65%
Net Cash Per Share	-16.79	-8.09	-3.16	6.23	-46.35	3.94
Filing Date Shares Outstanding	1.67	1.68	1.68	1.68	1.17	0.38
Total Common Shares Outstanding	1.67	1.68	1.68	1.68	1.17	0.38
Working Capital	103.58	105.38	80.87	71.81	36.14	3.66
Book Value Per Share	63.83	63.01	56.88	50.04	17.08	10.31
Tangible Book Value	106.57	105.46	94.74	82.83	18.25	3.87
Tangible Book Value Per Share	63.66	62.72	56.34	49.26	15.60	10.31
Machinery	-	3.84	3.93	2.92	-	0.03
Construction In Progress	-	1.35	1.35	-	-	-

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