EP Biocomposites 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	21.54	16.17	12.7	21.92	1.56
Cash & Short-Term Investments	21.54	16.17	12.7	21.92	1.56
Cash Growth	33.20%	27.29%	-42.05%	1304.94%	5.48%
Accounts Receivable	118.42	108.57	89.98	58.61	70.96
Other Receivables	-	-	1.65	-	0.78
Receivables	121.2	108.57	91.62	58.61	71.74
Inventory	13.43	14.11	10.35	10.16	11.83
Other Current Assets	1.2	2.3	10.24	1.93	0.64
Total Current Assets	157.35	141.15	124.92	92.62	85.77
Property, Plant & Equipment	8.46	3.19	3.78	2.02	2.37
Other Intangible Assets	0.08	0.49	0.9	1.32	1.73
Long-Term Deferred Tax Assets	0.28	0.18	0.08	0.01	-
Long-Term Deferred Charges	-	-	-	-	2.22
Other Long-Term Assets	21.15	21.26	21.05	21.28	0.67
Total Assets	187.31	166.27	150.73	117.24	92.77
Accounts Payable	26.86	20.72	29.37	11.85	21.97
Accrued Expenses	-	3.38	0.45	2.06	1.13
Short-Term Debt	5.26	-	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
Other Current Liabilities	15	2.5	2.99	3.87	4
Total Current Liabilities	47.12	35.76	44.05	20.81	49.63
Long-Term Debt	18.7	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
Other Long-Term Liabilities	0.97	-	-	-	-
Total Liabilities	66.78	60.32	55.09	33.1	72.79
Common Stock	16.82	16.82	16.82	16.82	11.78
Additional Paid-In Capital	-	53.36	53.36	53.36	-
Retained Earnings	-	35.77	25.47	13.97	8.21
Comprehensive Income & Other	103.72	-	-	-	-
Shareholders' Equity	120.53	105.95	95.64	84.14	19.98
Total Liabilities & Equity	187.31	166.27	150.73	117.24	92.77
Total Debt	23.96	29.78	18.02	12.82	41.11
Net Cash (Debt)	-2.42	-13.61	-5.32	9.1	-39.55
Net Cash Per Share	-1.44	-8.09	-3.16	6.23	-46.35
Filing Date Shares Outstanding	1.69	1.68	1.68	1.68	1.17
Total Common Shares Outstanding	1.69	1.68	1.68	1.68	1.17
Working Capital	110.23	105.38	80.87	71.81	36.14
Book Value Per Share	71.32	63.01	56.88	50.04	17.08
Tangible Book Value	120.45	105.46	94.74	82.83	18.25
Tangible Book Value Per Share	71.28	62.72	56.34	49.26	15.60
Machinery	-	3.84	3.93	2.92	-
Construction In Progress	-	1.35	1.35	-	-

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